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Taxes
North Carolina Payroll Taxes 2026: Complete Overview for Employers
North Carolina flat 4.5% income tax, SUI on the first $31,400, and all employer tax obligations explained.
Practical guides on NC payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
North Carolina’s flat 4.5% rate continues a downward trajectory, with plans to lower it further in coming years.
At $31,400, North Carolina’s SUI wage base is well above average, though the new employer rate of 1.0% helps offset costs.
North Carolina allows monthly pay frequency, offering employers broad flexibility in scheduling payroll.
North Carolina flat 4.5% income tax, SUI on the first $31,400, and all employer tax obligations explained.
Get your EIN, register with North Carolina, set up withholding, new hire reporting — the complete checklist.
New employer rate 1.0%, experienced range 0.06%–5.76%, wage base $31,400.
North Carolina minimum wage $7.25/hr. North Carolina’s minimum wage is $7.25/hr, matching the federal rate. Tipped employees may be paid $2.13/hr.
IRS classification rules, North Carolina-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for North Carolina small businesses.