Before you can pay employees, make sure you've registered for payroll in their applicable work state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account info required to pay them.
Gusto partners with CorpNet to help you register in the state—learn more below.
If you've already registered in the state, you'll need to enter your tax account details in Gusto in order to pay employees. Learn where to find your tax account information by clicking The company is already registered with the state below.
Employees in NC must use the NC-4 or the NC-EZ to determine their state withholding allowance total. North Carolina’s FAQ page can help you (or them) determine which form may be best to use.
According to North Carolina instructions, employers are required to send the NC-4, NC-EZ, or NC-NRA to the North Carolina Department of Revenue—learn more below.
Once a work address has been added in a new state and a new employee has been hired and assigned a work address in that state, you can get registration assistance in Gusto.
Pricing varies by state—get started below and during step 4, you'll review the price, process, and estimated timeline to completion.
Here’s a snapshot of the process:
CorpNet can walk you through entering any info that they themselves do not enter in Gusto on your behalf.
After you send your order, we’ll email you with status updates and add your order total to your next monthly invoice.
When your order is complete you’ll receive emails from both Gusto and CorpNet. They’ll detail the next steps which include:
Before your order is completed, you can use the link in the state registration confirmation email from Gusto to check the status of your order.
You can also check the status in your Gusto account:
If an order is already completed, you'll need to contact CorpNet at [email protected] or 1(888) 449-2638 to cancel. They’re open Monday-Friday from 7am-5pm PT.
If your order is still in progress, you can cancel from your Gusto account:
Q: Can I run payroll for my employees before my registration is complete?
A: Not in most cases—you typically need to have a withholding account number and required tax rate(s) in Gusto before you can run payroll.
If you’re registering in a state where there is no income tax withheld, you can use the state-specific “new employer rate” in this article until you receive your company-assigned rate from the agency.
Q: Can I use Gusto to register in a new state if I don't have a Federal Employer Identification Number (FEIN) yet?
A: No–you must have a FEIN entered in Gusto to order a state tax registration.
Q: Where can I see all my tax information?
A: You can see all tax details in the following locations:
Gusto’s state tax registration service does not contain tax, legal, financial, or HR advice. Since rules and regulations change over time and can vary by location, consult a lawyer, HR expert, or accountant for specific guidance.
Q: My company is a nonprofit and I'm unable to enter 0% in the responsible party section, what do I do?
A: Some states have a 1% minimum for the responsible party ownership percentage. Those states are: ID, KS, MN, OH, SC, DC, DE, MD, NJ, NY, and RI.
Registration orders will need to be placed directly through CorpNet, outside of Gusto, or you'll need to register directly with the agency yourself.
Income tax withholding
New employers in the state of North Carolina can register with the Department of Revenue online to obtain their Department of Revenue Account ID. You should receive your Account ID instantly if successful. You will also receive a notice in the mail a few days later with your Account ID and filing frequency, which both need to be entered in Gusto.
When you receive your coupon booklets from the agency, the forms will be preprinted with the correct Account ID and filing frequency. If the booklet contains a quarterly Withholding Return, (Form NC-5) then you have a quarterly frequency (most common for newer employers). If the booklet contains monthly Withholding Returns (Form NC-5) then you are on a monthly schedule. If the booklet contains Form NC-5P, Withholding Payment Voucher and a Form NC-5Q, North Carolina Quarterly Income Tax Withholding Return then you are a semi-weekly depositor.
Unemployment tax
Most companies are liable for state unemployment if you have at least one employee in 20 different calendar weeks during a calendar year or pay $1500 in wages in any calendar quarter.
To check if your company is liable and to register for your Employment Security Account Number (also called Unemployment Tax Number) you can visit the Division of Employment Security website and register online. Once registered, you will receive your account number and tax rate in 6-8 weeks.
Click here to view state-by-state new employer rates and wage bases (not company-specific).
Income tax withholding
If you've run payroll in North Carolina previously and are unsure of your Department of Revenue Account ID or filing frequency, you can call the DOR at (877) 252-3052. This information can also be located on your coupon booklets from the agency. The forms will be preprinted with the correct Account ID and filing frequency. If the booklet contains a quarterly Withholding Return, (Form NC-5) then you have a quarterly frequency (most common for newer employers). If the booklet contains monthly Withholding Returns (Form NC-5) then you are on a monthly schedule. If the booklet contains Form NC-5P, Withholding Payment Voucher and a Form NC-5Q, North Carolina Quarterly Income Tax Withholding Return then you are a semi-weekly depositor.
Unemployment tax
If you've run payroll in North Carolina in the past, you can find your Employment Security Account Number and SUI rate on the Unemployment Tax Rate Assignment (Form NCUI 104) you should have received from the DES. If you're unsure of your info, you should call the agency at (919) 707-1170.
Click here to view state-by-state new employer rates and wage bases (not company-specific).
North Carolina has three withholding certificates, a full version called the NC-4, a shorter version called the NC-EZ, and a NC-NRA for non-resident alien employees.
The major differences between the NC-4 and NC-EZ are:
The NC-4 requires more tax information and calculations than the NC-EZ.
The NC-4 may result in more precise withholding as a result of the above.
The North Carolina Taxes section can be filled out by employees once the appropriate form and allowances have been determined. However, if the employee chooses “Do not Withhold”* or elects for more than 10 allowances, review the "File the NC withholding certificate" dropdown below as there are additional requirements.
“Do not Withhold” is also known as “Exempt from withholding” as found on the NC-EZ and NC-NRA.
Gusto will notify you via a sticky on your admin Home page if an employee falls into one of these scenarios.
Learn how to find a copy of your employee’s W-4s here.
Employers are required to send the NC-4, NC-EZ, or NC-NRA with the North Carolina Department of Revenue when:
Gusto will notify you via a Sticky on your Admin Home page if an employee falls into one of these scenarios. If notified, you'll need to send the NC-4/NC-4EZ/NC-NRA form to:
North Carolina Department of Revenue
Tax-Compliance-Withholding Tax
PO Box 25000
Raleigh, NC 27640-0001
The due dates for filing these certificates are based on your withholding filing schedule:
You are always free to submit the certificate(s) earlier than the due date.
Learn more about how to fill out the employee North Carolina Taxes filing status and allowances here.
Agent name: Tomer London
Firm Name: ZenPayroll Inc (dba: Gusto)
FEIN: 453942850
Email: [email protected]
Address: 525 20th Street San Francisco, CA 94107
Phone: (415) 935-0230
Reminder: If state-specific codes/IDs are requested and you cannot match them to the information above, check the Register a company with the state on your own dropdown of the article.