North Carolina Compliance and Regulatory Resources

North Carolina business regulations can be complex. Paychex helps make HR compliance simple with resources like our enhanced HR library and automated compliance notifications. Learn more about requirements you may have like minimum wage, workplace safety, and more.

Get Compliance Help

Scroll Down

To Discover More

State Tax Rates and Limits

State Supplemental Withholding Rate*
4.09%
2026 NC Withholding Tables

State Unemployment Taxable Wage Base Limit
$34,200

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.

State Tax ID Registration

Withholding Registration

All Taxpay® clients are required to have an active North Carolina Withholding Tax account number to file electronically with the North Carolina Department of Revenue (NCDOR).This can also be referred to as the Account ID.

Paychex must also be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments as well as making any adjustments to returns and payments on your behalf.

Register a New Business

Visit the Business Registration site, review the information, and click the Register Your Business Electronically button.
- Refer to the How to Register a Business video for assistance.
Complete the steps for the registration.
The Withholding Tax account number will be available immediately on the Confirmation Page.
- NC Withholding Account Number format: XXXXXXXXX (9 Digits)
See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
Enter your new account number in your Paychex Flex® account and email your NC Withholding Account Number and Power of Attorney (POA) form to your Paychex Service Professional.
- Refer to Updating Tax IDs for instructions on how to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) form.
Email a copy of the NC Registration Confirmation Page and POA form to your Paychex Service Professional.

Finding an Existing ID

If you have a North Carolina withholding ID but aren’t sure what it is, you should be able to find it on:

Any correspondence from the NC Department of Revenue.
Previously filed returns.

Additional Resources

North Carolina Department of Revenue contact information

State Unemployment Insurance (SUI) Registration

All Taxpay® clients are required to have an active North Carolina Unemployment Insurance account number to file electronically with the North Carolina Department Employment Security(NCDES). This can also be referred to as the Employer ID Number (ERN).

Register a New Business

Complete the NCSUITS Account Registration.
Select I am a Business/Agent/Third-Party user, requiring DES claim/tax services for businesses.
Check I am an Agent/Third-Party Administrator working on behalf of an employer and do not have an ID Number.
Complete the Steps for creating an NCSUITS Account.
Check your email for instructions on how to activate your NCSUITS account.
Follow the steps to retrieve your ID number.
You’ll arrive to a Confirmation Page once the registration is complete. Take a screenshot of this screen.
- NC SUI Account Number is in the following format: XXXXXXXXXX (10 Digits)
See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
Enter your new account number in your Paychex Flex® account and email the screenshots of your registration and the TPA Confirmations to your Paychex Service Professional.
- Refer to Updating Tax IDs for instructions on how to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) form.
Email your registration confirmation document and POA form to your Paychex Service Professional.

Finding an Existing ID

If you have a North Carolina SUI ID but aren’t sure what it is, you should be able to find it on:

Online NCSUITS Account
Any correspondence from the NCDES.
Previously filed returns.

Additional Resources

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