North Carolina Payroll Tax Requirements

There are 2 required tax items you need in order to get setup for payroll.

Requirement Format Agency
Withholding Account Identification Number XXXXXXXXX (9digits) North Carolina Department of Revenue
Unemployment Tax Number 000XXXXXXX (10digits) North Carolina Division of Employment Security

Withholding Account Identification Number

New businesses can register online. Successful completion of the online registration process, you will obtain your Withholding Account Identification Number.

Unemployment Tax Number

Register online with the Division of Employment Security to receive your Unemployment Tax Number. Successfully completing online registration, you will be provided with your Unemployment Tax Number.

Filing Frequency

For new employers, the default filing frequency is Quarterly. To confirm your filing frequency, get in touch with the Department of Revenue at 877-252-3052.

Unemployment Insurance (UI) Tax Rate

For questions about your tax rate, contact the Division of Employment Security at 866-278-3822.

  • Access the Department of Revenue e-Business Center to retrieve your account number.

  • Your nine-digit (XXXXXXXXX) account number will be on any previously submitted quarterly return (NC-5).

  • The Department of Revenue can be reached at (877) 252-3052 for questions.

  • Visit the Division of Employment Security website to access your Unemployment Tax Number.

  • Your ten-digit (000XXXXXXX) Unemployment Tax Number will be on any previously filed quarterly report (NCUI-101).

  • The Division of Employment Security can be reached at (866) 278-3822 with questions.

  • Your filing frequency is based on previous year’s annual payroll total; contact the Department of Revenue at (877) 252-3052 with questions.

  • Utilize the Division of Employment Security website to access your UI Tax Rate.

  • You can find your unemployment tax rate on the Tax Rate Notice sent by the Division of Employment Security each November.

Linking us as your third-party administrator ensures we are able to complete the quarterly filings and amendments (if applicable) in a timely manner.

Steps to grant TPA to NC Unemployment Account

  1. Log into your NC Division of Employment Security NC SUITS account.

  2. Select Account Maintenance under Your Accounts on the left side of the screen.

  3. On the Employer Maintenance screen, within the Employer Account tile, select the Agent Assignment icon.

  4. Select the Add Agent button.

  5. Enter the following Agent ID: [ENTER ID]. Select Search.

    The Agent Name of [ENTER PROVIDER NAME] displays.

  6. When the Assigned Roles tile appears, select the checkboxes next to the following roles:

    1. Wage Reports

    2. Payments

    3. Account Maintenance

    4. Tax Rate Information

    5. Do not assign us to the Unemployment Insurance Claims role.

  7. Enter an Access Begin Date of the first day of the quarter and the year you started with us as your payroll provider.

    For example, if you began in May of 2024, you would enter the first date of Q2 2024, which is 04/01/2024.

  8. Leave the Access End Date field blank.

  9. Select Save at the bottom of the page and confirm the Active roles on the following page.