For Existing North Carolina Businesses:
If you already have access to the North Carolina Department of Revenue website and have a withholding tax ID number, please STOP, and simply provide us with the data requested in "Give us your Info" section of the North Carolina Taxes document. If you have access to the North Carolina Department of Revenue website but do not have a withholding tax ID, please log into your North Carolina Department of Revenue account and apply for access to a withholding ID. If you have any questions, please call the North Carolina Department of Revenue directly at 1-(877) 252-3052
- If you've run payroll in North Carolina in the past, you can find your Employment Security Account Number and Unemployment rate on the Unemployment Tax Rate Assignment (Form NCUI 104) you should have received from the Employment Security Commission. Your Unemployment rate ranges from 0.06%–5.76% with a wage base of $1500.00. If you have any questions, please call the North Carolina Department of Revenue directly at (919) 707-1170.
For New North Carolina Businesses:
Please follow the steps below to register your business with the North Carolina Department of Revenue. Unless these steps are followed in their entirety, OnPay will be unable to file and pay your North Carolina Department of Revenue taxes.
Income tax withholding
New employers please complete the registration with North Carolina to obtain you Revenue Account ID: Department of Revenue online. You should receive your Account ID immediately if it's successfully completed. Otherwise, you'll be provided with a confirmation number and your Withholding Tax ID will be mailed to your business within 10 days.
Your business will be 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. You can visit the Division of Employment Security website and register online. Once you've registered, you will receive your account number and tax rate immediately. Otherwise, your account will be reviewed, and the number will be sent to you through the mail once approved. For new employers, your tax rate is automatically set to 1.00% and can be entered into your OnPay account.
**If you want to learn more about North Carolina's taxes, click here to check out our North Carolina payroll calculator.**