North Carolina Compliance and Regulatory Resources

North Carolina’s ever-changing business regulations can be complex. Staying up to date with evolving business regulations is challenging, but Paychex helps to make HR compliance simple. Learn more about requirements your business may need to adhere to, including minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
4.35%
2025 NC Withholding Tables

State Unemployment Taxable Wage Base Limit
$32,600

State Unemployment Rate Range for Employers
0.06% to 5.76%

State Unemployment New Employer Rate
1.00%

State Hourly Minimum Wage
$7.25

State Minimum Wage for Tipped Employees
$2.13
NC wage and hour information

E-Verify

Employers with 25 or more employees are required to enroll in and use E-Verify. Businesses hiring seasonal help for less than nine months in a year are not required to participate.

Penalties: Civil penalties and fines could result from noncompliance

Additional resources include FAQs.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

Workplace Safety

OSHA
North Carolina operates an OSHA-approved state plan that covers most private-sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.

Workers' Compensation

Coverage is mandatory for employers with three (3) or more employee
Sole proprietors, partners, and LLC members go toward employee count if they are included
Corporate officers go toward employee count regardless of included or excluded