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Taxes
North Carolina Payroll Taxes 2026: Complete Overview for Employers
North Carolina flat 4.5% income tax, SUI on $31,400, and all employer obligations.
Practical, accurate resources for North Carolina small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
North Carolina flat 4.5% income tax, SUI on $31,400, and all employer obligations.
How to register with North Carolina Department of Revenue and North Carolina Division of Employment Security as a new North Carolina employer.
New employer rate 1.0%, experienced range 0.06%–5.76%, wage base $31,400.
North Carolina minimum wage is $7.25/hr. North Carolina’s minimum wage is $7.25/hr, matching the federal rate. Tipped employees may be paid $2.13/hr.
Monthly or semi-monthly pay required. Final pay: Final wages are due on the next regular payday after separation..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, North Carolina-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and North Carolina new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and North Carolina recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for North Carolina small businesses.
Federal OT after 40 hrs/week, North Carolina overtime rules, exemptions, salary thresholds.