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    North Carolina Payroll Tax Compliance

    State:

    North Carolina

    NC Tax Forms

    Agency Form Detail

    • Form ID Tax Code Form Name  
      NCUI 101 UI Employer's Quarterly Tax and Wage Report View
      NCUI 101B UI Employer's Quarterly Tax and Wage Report View
      NC New Hire Report UI New Hire Report View
      NC-3M WH Annual Withholding Reconciliation (Monthly Filers) View
      NC-3 WH Annual Withholding Reconciliation (Quarterly & Semiweekly Filers) View
      State W2 WH Wage and Tax Statement View
      NC-5P WH Withholding Payment Voucher View
      NC-5 WH Withholding Return (Quarterly or Monthly Filers) View
      NC-5Q WH Withholding Return (Semi-weekly payers only) View

    North Carolina Withholdings

    Agency Contact Information

    • Agency Name

      North Carolina Department of Revenue

    • Vendor Payable Name

      North Carolina Department of Revenue

    • Mailing Address

      P.O. Box 25000
      Raleigh, NC 27640-0640

      501 North Wilmington Street
      Raleigh, NC 27604

    • Phone Numbers

      General Tax Information
      877-252-3052

    • Agency Website URL

      http://www.dor.state.nc.us/business/index.html

    • Agency Info Effective Date

      Oct 1, 2013

    • Agency Holidays

      New Year's Day - January 1
      Martin Luther King, Jr. Birthday - January 19
      Good Friday - April 3
      Memorial Day - May 25
      Independence Day - July 3
      Labor Day - September 7
      Veterans' Day - November 11
      Thanksgiving Day - November 26 and 27
      Christmas - December 23, 24 and 25
    • Holiday Effective Date

      Jan 1, 2015

    • Agency Account Number Formats

      Account Number Name

      NC Dept of Revenue Acct ID No.

    • QuickBooks Employer Account Number Format(s)

      999999999

    • Account Number Effective Date

      Jan 1, 2008

    Agency Withholding Details

    • WH Supported?

      Yes

    • Allowance Amount Detail

      Standard deductions: Single Person, Married Person, or Qualifying Widow(er) $7,500
      Head of Household $12,000.00

      Exemptions: $2,500.00

    • Supplemental Rate Detail

      Flat 5.8% or add the supplemental and regular wages for the most recent payroll period this year.

    • Effective Date

      Jan 1, 2014

    • W4 Requirements

      Can Use Federal W4?

      No

    • Effective Date

      Jan 1, 2014

    Agency Tax Payment Details

    • Tax Payment Name

      NC Withholding

    • Last Verified Date

      Dec 11, 2013

    Tax Payment Frequency Detail

    • Payment Frequency Payment Name  
      Semiweekly NC Withholding View
      Monthly NC Withholding View
      Quarterly NC Withholding View

    Electronic Mandate Requirements

    • Employer Filing Requirements

      W-2: Employers with 250 or more employees must file electronically.

    • Employer Payment Requirements

      Employers with a monthly liability of $20,000 or more must pay electronically.

    • Effective Date

      Jan 1, 2011

    Unemployment Tax

    Agency Contact Information

    • Agency Name

      North Carolina Department of Commerce, Division of Employment Security

    • Vendor Payable Name

      N.C. DES

    • Mailing Address

      P.O. Box 29503
      Raleigh, NC 27611-5903
      or
      700 Wade Avenue
      Raleigh, NC 27605

    • Phone Numbers

      Tax Information
      919-707-1150

      Employer New Accounts
      919-707-1170

    • Support Email

      esc.tax.customerservice@nccommerce.com

    • Agency Website URL

      http://www.ncesc1.com/business/default.asp

    • Agency Info Effective Date

      Oct 1, 2012

    • Agency Holidays

      New Year's Day - January 1
      Martin Luther King, Jr. Birthday - January 19
      Good Friday - April 3
      Memorial Day - May 25
      Independence Day - July 3
      Labor Day - September 7
      Veterans' Day - November 11
      Thanksgiving Day - November 26 and 27
      Christmas - December 23, 24 and 25
    • Holiday Effective Date

      Jan 1, 2015

    • Agency Account Number Formats

      Account Number Name

      NC Division of Employment Security Acct No.

    • QuickBooks Employer Account Number Format(s)

      99-99-999 9 or 99-99-999

    • Account Number Effective Date

      Nov 1, 2011

    Agency Tax Rate Detail

    • Minimum Rate

      0.072%

    • Maximum Rate

      6.912%

    • New Rate

      1.2%

    • Rate Effective Date

      Jan 1, 2014

    • Employer Wage Base

      Wage Base Amount

      $21,400.00

    • Wage Base Effective Date

      Jan 1, 2014

    Agency Surcharge Detail

    • Surcharge Name

      SR Tax

    • Creditable to FUTA

      No

    • Fixed Rate

      20%

    • Wage Base Amount

      $21,400.00

    • Surcharge Effective Date

      Jan 1, 2014

    • Last Verified Date

      Dec 12, 2013

    Agency Tax Payment Details

    • Tax Payment Name

      NC Unemployment Insurance

    • Last Verified Date

      Jan 3, 2014

    Tax Payment Frequency Detail

    • Payment Frequency Payment Name  
      Quarterly NC Unemployment Insurance View

    Electronic Mandate Requirements

    • Employer Filing Requirements

      UI Filing: Employers who report 25 or more employees need to file electronically.

    • Employer Payment Requirements

      No mandate.

    • Effective Date

      Jul 1, 2013

    Other Payroll Taxes

    North Carolina Local Tax

    E-file & Pay

    Employer Registration

    Withholding Tax

    • How does the agency prefer the employer to register?

      Online

    • Where can I find out more about the agency process for registration?

      http://www.dor.state.nc.us/electronic/registration/index.html

    • Is there a registration fee?

      No

    • What is the name of the form to use for registration?

      Online Business Registration

    • What is the link to the form for registration?

      https://eservices.dor.nc.gov/ncbusreg/

    • Additional information about the registration for this state.

      Upon completion of the registration process a confirmation number and the issued account ID number will display on the page along with the name of your business. A notice that includes your account ID number will also be mailed to you within five business days

    Unemployment Insurance Tax

    • How does the agency prefer the employer to register?

      Online

    • Where can I find out more about the agency process for registration?

      https://www.ncesc1.com/business/web604/web604Main.asp

    • Is there a registration fee?

      No

    • What is the name of the form to use for registration?

      ESC Business Services

    • What is the link to the form for registration?

      https://www.ncesc1.com/business/web604/company.asp

    • Additional information about the registration for this state.

      Reg form is attached so we know what information is required.

      ACH payment method can be turned on if we have the AID.

      Link to On-line Registration https://www.ncesc1.com/business/web604/web604Main.asp