North Carolina payroll tax and registration guide

Why is this important?

The following information requests and registration instructions must be completed before you can use OnPay to run payroll. To maintain compliance with state payroll tax regulations, you will need to provide: 

• Your state Employer Identification Number and state tax IDs - You must be registered with all state and local agencies listed in this article
• Tax rates - State and local tax offices determine these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Note: Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state. 

Let Middesk handle your state tax registrations (and more)

If you'd like help registering your business with state agencies, our partner Middesk makes it simple and easy to hire employees and stay compliant in every state.

• Register with every state agency to get the tax IDs you need within minutes
• Stay compliant as you grow by managing agency mail and notices in your dashboard
• Manage all your government accounts in one place using Middesk's intuitive platform
• Foreign Qualify with the Secretary of State to create payroll tax accounts 

Learn more about Middesk→

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

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

Updated January 1, 2025

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 2025 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 $32,600. 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 $32,600.

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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