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North Carolina Payroll

Did you know that employees covered by North Carolina's minimum wage law must be paid $7.25 an hour or the federal minimum wage, whichever is higher?

North Carolina Compensation

Employees covered by North Carolina's minimum wage law must be paid $7.25 an hour or the federal minimum wage, whichever is higher.


All employees are covered except for:

  • employees covered by the federal Fair Labor Standards Act;
  • those employed in an executive, administrative, professional or outside sales capacity;
  • computer systems analysts, computer programmers, software engineers or other similarly skilled workers;
  • agricultural employees; and
  • any person employed in the catching, processing or first sale of seafood.

North Carolina Payroll

Employers covered by North Carolina's wage payment law must pay wages on a regular payday. Pay periods can be daily, weekly, biweekly, semimonthly, or monthly. Wages based on bonuses or commissions can be paid as infrequently as annually if the schedule is prescribed in advance.


North Carolina Unemployment:
Taxable Wage Base ($000s)19,700
New Employer Rate (% Taxable Wages)1.2
Employee Tax Rate (% Taxable Wages)None
Period EffectiveCalendar Year 2011

North Carolina Payroll Links

North Carolina Department of Revenue >>
PO Box 25000
Raleigh, North Carolina 27640
919.733.9696
North Carolina Department of Labor >>
4 W. Edenton Street
Raleigh, North Carolina 27601
919.807.2796
Employment Security Commission >>
PO Box 25903
Raleigh, North Carolina 27611
919.707.1150
North Carolina Laws >>
Tax Forms and Publications >>  

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 Benefits

North Carolina Voting Rights:
Employer Right to Schedule Voting HoursNo
Pay Deduction for Voting Time LeaveNo

North Carolina does not have a voting time leave law.

North Carolina Payroll Calculator

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Follow the link to learn more about calculating payroll tax where there are definitions and further explanation of how to calculate North Carolina payroll taxes. If you are tired of doing it yourself we encourage you to call 877.954.7873 to speak with a payroll expert or just get a free personalized payroll service quote.

Information and interactive calculators are made available to you as self-help tools for your independent use and are not intended to provide investment advice. We cannot and do not guarantee their applicability or accuracy in regards to your individual circumstances. All examples are hypothetical and are for illustrative purposes. We encourage you to seek personalized advice from qualified professionals regarding all personal finance issues.

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.