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Intuit

North Carolina Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
NCUI 101 (Filing) UI Employer's Quarterly Tax and Wage Report
Effective Date
Form Name
Employer's Quarterly Tax and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Create File and Upload
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
NCUI 101B (Filing) UI Employer's Quarterly Tax and Wage Report
Effective Date
Subform of
NCUI 101
Form Name
Employer's Quarterly Tax and Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Filed with NCUI 101 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Quarterly Tax Payment Voucher UI Quarterly Tax Payment Voucher
Effective Date
Form Name
Quarterly Tax Payment Voucher
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
NA
File Zero Wages Rule
No
File Zero Liability Rules
No
NC-3 (Filing) WH Annual Withholding Reconciliation
Effective Date
Form Name
Annual Withholding Reconciliation
Filing Frequency
Annual
Filing Due Dates
Due the following year on or before the last day in January.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
Due the following year on or before the last day in January.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
NC-5P (Payment) WH Withholding Payment Voucher
Effective Date
Form Name
Withholding Payment Voucher
Filing Frequency
Semiweekly
Filing Due Dates
Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday).
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
Check w/ Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
NC-5 (Payment) WH Withholding Return (Quarterly or Monthly Filers)
Effective Date
Form Name
Withholding Return (Quarterly or Monthly Filers)
Filing Frequency
Monthly
Quarterly
Filing Due Dates
Monthly: Due the 15th of the following month except for December which is due January 31 of the following year.

Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency.
or
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit
or
Check
NC-5Q (Filing) WH Withholding Return (Semi-weekly payers only)
Effective Date
Form Name
Withholding Return (Semi-weekly payers only)
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A

Agency contact information

Effective Date
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
https://www.ncdor.gov/taxes-forms/withholding-tax

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:
New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Days that go with Christmas - December 24 and 28
*State does NOT observe Columbus Day.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NC Dept of Revenue Acct ID No.
QuickBooks Employer Account Number Format(s)
999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
Standard deductions:
Single Person or Married filing separate,
Married Person, or Qualifying Widow(er) $10,750
Head of Household $16,125.00

Exemptions: $2,500.00
Supplemental Rate Detail
Flat 5.35% or add the supplemental and regular wages for the most recent payroll period this year.

W4 Requirements

Effective Date
Can Use Federal W4?
No

Agency Tax Payment Details

Effective Date
Tax Payment Name
NC Withholding

Verification Tracking

Last Verified Date
02-12-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly NC Withholding
Effective Date
Tax Payment Name
NC Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month, except December payments are due January 31st of the following year.
Threshold Requirement
Average monthly withholding is greater than or equal to $250 and less than $2,000.
Semiweekly NC Withholding
Effective Date
Tax Payment Name
NC Withholding
Frequency
Semiweekly
Liability Accrual Period
Saturday - Tuesday
Wednesday - Friday
Due Date
*Saturday - Tuesday payday - following Friday
*Wednesday - Friday payday - following Wednesday

*Exception for Semiweekly: if you have 2 paydays within one deposit period but they are in separate quarters you must make 2 seperate payments
Threshold Requirement
Average monthly withholding is greater than or equal to $2,000
Quarterly NC Withholding
Effective Date
Tax Payment Name
NC Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter.
Threshold Requirement
Average monthly withholding is less than $250.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2/W-3: All employers must file electronically.
Employer Payment Requirements
Employers with a monthly liability of $20,000 or more must pay electronically.

Agency contact information

Effective Date
Agency Name
North Carolina Department of Commerce, Division of Employment Security
Vendor Payable Name
Division of Employment Security
Mailing Address
P.O. Box 25903
Raleigh, NC 27611-5903
or
700 Wade Avenue
Raleigh, NC 27605
Phone Numbers
Tax Information
919-707-1150
866-278-3822 (Toll Free)
Support Email
des.tax.customerservice@nccommerce.com
Agency Website URL
https://des.nc.gov/DES

Agency Holidays

Effective Date
Agency Holidays
Federal Reserve Bank Holidays:
New Year’s Day - January 1
Martin Luther King, Jr. Birthday - January 20
Washington's Birthday - February 17
Memorial Day - May 25
Independence Day - July 3 (Observed)
Labor Day - September 7
Columbus Day - October 12
Veterans' Day - November 11
Thanksgiving Day - November 26
Christmas Day - December 25

State Observed Holidays:
Day after Thanksgiving - November 27
Days that go with Christmas - December 24 and 28

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NC Division of Employment Security Acct No.
QuickBooks Employer Account Number Format(s)
99-99-999 9 or 99-99-999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.06%
Maximum Rate
5.76%
New Employer Rate
1%

Employer Wage Base

Effective Date
Wage Base Amount
$25,200.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
SR Tax
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
20%
New Employer Rate
N/A
Wage Base Amount
$25,200.00

Verification Tracking

Last Verified Date
11-26-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
NC Unemployment Insurance

Verification Tracking

Last Verified Date
12-29-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly NC Unemployment Insurance
Effective Date
Tax Payment Name
NC Unemployment Insurance
Frequency
Quarterly
Liability Accrual Period
NA
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
NA

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers who report 10 or more employees need to file electronically.
Employer Payment Requirements
No mandate.

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://des.nc.gov/I604/
Is there a registration fee?
No
What is the name of the form to use for registration?
Online Employer Registration
What is the link to the form for registration?
https://des.nc.gov/I604/
Additional information about the registration for this state.
If employer does NOT have their FEIN or NC Withholding Account Number the online application can NOT be used. They must use paper form NCUI-604.

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

Link to form: https://des.nc.gov/PortalCommon/Content/downloads/tax_docs/ncui604.pdf

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

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