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PAYROLL TAX REGISTRATION

North Carolina payroll tax registration

What to set up in North Carolina before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on May 14, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Date depends on the deadline below
    Workers' comp

    Get workers' compensation coverage if North Carolina's rule covers the business

    Deadline
    Before the employee who brings the business under the rule starts work
    Workers' comp in North Carolina (Worklio Insurance) (opens in a new tab)
    Source
    www.ic.nc.gov/workers-compensation-claims/employers (opens in a new tab), checked October 6, 2026
  2. Posters

    Put up the NCDOL and federal posters

    Deadline
    Before the first employee starts work
    Online
    www.labor.nc.gov/safety-and-health/publications/state-and-federal-workplace-poster-requirements (opens in a new tab)
    Source
    www.labor.nc.gov/safety-and-health/publications/state-and-federal-workplace-poster-requirements (opens in a new tab), checked October 5, 2026
  3. State tax accounts

    File Form NC-BR online for a withholding identification number (allow up to four weeks)

    Deadline
    Before the first payday
    Agency
    Withholding: North Carolina Department of Revenue (opens in a new tab)
    Online
    www.ncdor.gov/registration (opens in a new tab)
    Returns
    Set by the expected average monthly withholding entered on Form NC-BR: quarterly, monthly or semiweekly, kept until NCDOR authorizes a change in writing.
    Source
    www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open (opens in a new tab), checked October 5, 2026
  4. New hire reporting

    Report each new hire to the state new hire registry

    Deadline
    Within 20 days of the hire dateCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    North Carolina New Hire Directory (NCDHHS) (opens in a new tab)
    Online
    ncnewhires.ncdhhs.gov/login (opens in a new tab)
    Source
    ncnewhires.ncdhhs.gov/law (opens in a new tab), checked October 6, 2026
  5. State tax accounts

    Register in NCSUITS for a DES Employer ID Number, then display the NCDES 524 notice

    Deadline
    Before the first quarterly report (the quarter employment begins)
    Agency
    Unemployment: NC Division of Employment Security (DES) (opens in a new tab)
    Online
    fed.div.des.nc.gov/ofis/citizen/pages/public/SelfRegStart.aspx (opens in a new tab)
    Source
    www.des.nc.gov/employers/am-i-required-pay-taxes (opens in a new tab), checked October 5, 2026
  6. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Quarterly Tax and Wage Report: April 30, July 31, October 31, January 31.January 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    North Carolina payroll tax rates
    Source
    www.des.nc.gov/employers/file-adjust-or-review-quarterly-tax-wage-report (opens in a new tab), checked October 6, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not confirmed: no official source settled it on the check date, so none is shown.

Not needed in North Carolina

Also in North Carolina

  • Whether any city or county taxes wages: not confirmed.

More on North Carolina

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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