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North Carolina Payroll Information

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Paying Employees in North Carolina

North Carolina 2024 Minimum Wage:

  • $7.25 per hour
  • $2.13 per hour for tipped employees

 

North Carolina Overtime Rules:

  • 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

 

North Carolina Paystub Requirements:

  • An employer must furnish each employee with an itemized statement of deductions made from that employee’s wages for each pay period such deductions are made.

 

How often do you have to pay employees in North Carolina?

  • Employees must be paid on regularly scheduled paydays daily, weekly, bi-weekly, semi-monthly or monthly.

 

When is an employee’s final check due in North Carolina?

  • Voluntary resignation – wages are due by the next regular payday.  Commissions and bonuses are due on the first regular payday after the amount is calculated.
  • Involuntary termination – wages are due by the next regular payday.  Commissions and bonuses are due on the first regular payday after the amount is calculated.

 

North Carolina Withholding Tax Registration

 

Wages Subject to North Carolina Withholding

  • All wages earned by North Carolina residents are subject to North Carolina withholding tax unless the work is performed out of state and withholding is taken for the work state.
  • All wages earned by nonresidents in North Carolina are subject to North Carolina withholding tax.

 

North Carolina Employee’s Withholding Exemption Certificate

 

Reciprocity

  • None

 

North Carolina Withholding Tax Due Dates

  • Due quarterly on the last day of the month following quarter-end if average withholding is less than $250
  • Due monthly on the 15th day of the following month if average withholding is $250-$1999
  • Due semiweekly (same as federal deposit schedule) if average withholding is $2,000 or more per month

 

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North Carolina Unemployment Tax Registration

 

North Carolina Unemployment Tax Employer Liabilities

  • New employer rate: 1.0%
  • 2024 Wage Base: $29,600

 

North Carolina Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

 

North Carolina New Hire Reporting

 

North Carolina Child Support

  • Employers can remit North Carolina child support payments online using the Payment Processing Center
  • North Carolina Child Support Centralized Collections
    PO Box 900012
    Raleigh, NC 27675-9012
  • Phone: (919) 855-4755

 

Additional North Carolina Business Resources

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