Register in North Carolina
North Carolina tax agencies
- North Carolina Department of Revenue (DOR) - income tax withholding
- North Carolina Employment Security Commission -unemployment tax
Set up an existing company
If you've run payroll in North Carolina previously and are unsure of your account ID, you can call the agency at (877) 252-3052.
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 Employment Security Commission. The SUI rate typically ranges from 0.06%–5.76% with a wage base of $23,500 in 2018. If you're unsure of your this info, you should call the agency at (919) 707-1170.
Register a new company
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. Otherwise, you'll be provided with a confirmation number and your Account ID will be mailed to you within 10 days.
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 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 registering, you will receive your account number and tax rate instantly. Otherwise, your account will be reviewed, and the number will be sent to you through mail once approved. For new employers, your tax rate is automatically set to 1.00%.