Updated September 12, 2023
This article will cover:
- What information OnPay needs from you
- What state and local taxes and filings OnPay handles for North Carolina employers
- Where you can find the tax account numbers needed
- Paying employees in other states?
Why is this important?
For employers who pay employees in North Carolina, use this guide to learn what’s required to start running payroll while keeping compliant with state payroll tax regulations. Without this information, OnPay will be unable to file or deposit any North Carolina tax payments for your company. Any penalties and interest that accrue from missed tax payments will be your company’s responsibility.
What information OnPay needs from you
Use this checklist to make sure you’ve covered everything required to set up your account as a North Carolina employer so OnPay can accurately file and pay taxes on your behalf:
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✔ |
To do: |
What is this? |
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Make sure your business is registered with the North Carolina Department of Revenue |
Allows your business to file and pay taxes in North Carolina |
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Make sure your business is registered with the North Carolina Division of Employment Security |
Allows your business to pay required unemployment insurance in North Carolina |
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Provide OnPay with your North Carolina Withholding Revenue Account ID and deposit schedule |
The employer identification number issued by the North Carolina Department of Revenue |
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Provide OnPay with your North Carolina Employment Security ID |
A number unique to your account with the North Carolina Division of Employment Security |
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Provide OnPay with your North Carolina Unemployment (SUI) Rate |
A tax rate you receive annually from the North Carolina Employment Security Commission |
What state and local taxes and filings OnPay handles for North Carolina employers
OnPay handles the filing of all state and local taxes for businesses in North Carolina, including:
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Type of Tax |
Form ID |
Form Name |
Frequency |
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Withholding |
NC-5P (Payment) |
Withholding Payment Voucher for Semiweekly filers |
Annual |
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NC-5 (Filing) |
Employer's Withholding Tax Return for Monthly & Quarterly Payers |
Monthly & Quarterly |
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NC-5Q (Filing |
Quarterly Income Tax Withholding Return for Semiweekly filers |
Quarterly |
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NC-3 (Filing) |
Annual Withholding Reconciliation |
Annual |
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State W2 (Filing) |
Wage and Tax Statement |
Annual |
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Unemployment |
Form NCUI 101 (Filing) |
Employer's Quarterly Tax and Wage Report |
Quarterly |
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DOES-UC30 (Filing) |
Employer's Quarterly Contribution and Wage Report |
Quarterly |
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Other |
New Hire Report (Filing) |
North Carolina Report of New Hires |
As required |
Where you can find the tax account numbers needed
If you are an existing employer who has previously run payroll in the state of North Carolina, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.
If you are a new employer in North Carolina, you will need to register your business with the Department of Revenue and the Division of Employment Security. This must be completed for OnPay to be able to file and pay your North Carolina taxes.
Withholding Revenue Account ID
Existing North Carolina Employer:
You can find your Withholding Revenue Account ID on notices received from the North Carolina Department of Revenue. If you cannot locate this document or Account ID, please call the North Carolina Department of Revenue at (877) 252-3052 to request it.
New North Carolina Employer: Register with the North Carolina Department of Revenue
- Visit the North Carolina Department of Revenue and click “Online Business Registration”.
- Make sure you have the required information listed in the Business Registration Checklist.
- Applicants typically receive their Account ID immediately. Otherwise, you'll be provided with a confirmation number and your Withholding Tax ID will be mailed to your business within 10 days.
Employment Security ID and Tax Rate
Existing North Carolina Employer:
- 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. If you have any questions, please call the North Carolina Department of Revenue directly at (919) 707-1170.
- Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2. Unemployment insurance rates are usually determined by an employer’s reserve ratio percentage (ERRP), which is the employer’s 2020 reserve ratio multiplied by 0.68. Rates range from 0.06% to 5.76%. The new employer rate is 1.0%, with a wage base of $29,600. If you can’t tell, calculating North Carolina State Unemployment Insurance is a little less like walking along the beach and a little more like climbing Mount Mitchell. You can learn more about rates on their site.
New North Carolina Employer: Register with the North Carolina Division of Employment Security
- Go to the NC Division of Employment Security to register your business.
- You should receive your Account ID immediately. Otherwise, you'll be provided with a confirmation number and your Tax ID will be mailed to your business within 10 days.
- The new employer rate is 1.0%, with a wage base of $29,600.
Paying employees in other states?
If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.
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