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North Carolina Payroll

Did you know that employees covered by North Carolina's minimum wage law must be paid $6.15 an hour or the federal minimum wage, whichever is higher?

North Carolina Income Tax Withholding

North Carolina requires employers to withhold state income tax from employee's 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.

North Carolina Benefits

North Carolina Voting Rights:

Employer Right To
Schedule Voting Hours Pay Deduction For
Voting Time Leave

No No

North Carolina does not have a voting time leave law.

North Carolina Compensation

Employees covered by North Carolina's minimum wage law must be paid $6.15 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) New Employer Rate
(% Taxable Wages) Employee Tax Rate
(% Taxable Wages) Period Effective

17,800 1.2 None Calendar Year 2007

Helpful Links for North Carolina Payroll

North Carolina Department of Revenue
P.O. 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
P.O. Box 25903
Raleigh, North Carolina 27611
(919) 707-1150

North Carolina Laws

Tax Forms and Publications

North Carolina Payroll Service

> See how easy and affordable North Carolina payroll can be – tax deposits & filings included.

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Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
No	No

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
17,800	1.2	None	Calendar Year 2007