North Carolina Payroll Tax and Labor Laws

Get your North Carolina State Tax ID Number 

Click HERE to obtain State Tax ID  

Click HERE to obtain State Unemployment Tax ID  

North Carolina Wage and Hour Laws 

Minimum Wage 

The minimum wage in North Carolina is currently $7.25 per hour. Agricultural and domestic employees are subject to the federal minimum wage rate which is also $7.25 per hour for nonexempt employees.  

For more information regarding North Carolina’s minimum wage rates, please click HERE.  

Overtime 

North Carolina requires employers to pay non-exempt employees time and one half the employee’s regular rate of pay for hours worked over 40 in a workweek.   

For more information regarding North Carolina’s overtime pay rules, please click HERE.   

Pay Frequency 

North Carolina requires employers to pay wages on regular pay days for pay periods which may be daily, weekly, bi-weekly, semi-monthly, or monthly.  If prescribed in advance, payments for bonuses and commissions may be paid as infrequently as annually.   

North Carolina Unemployment

Taxable Wage Base ($000s):                          $31,400

New Employer Rate (% Taxable Wages):       1.0% 

Reimbursables are required to pay 1.00% for their first 4 quarters of liability. 

North Carolina Income Tax Withholding 

North Carolina requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of Revenue.  

Any employer that does business or has an employee in North Carolina, whether the employer is a state resident or not, must withhold state tax. However, to avoid double taxation for residents, North Carolina withholding is not required if the employer is required to withhold taxes from those wages for the other state or jurisdiction.  

North Carolina State Resources 

North Carolina Department of Commerce  

North Carolina Department of Labor  

North Carolina SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024