North Carolina Payroll Services

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North Carolina Payroll Tax and Labor Laws

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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 Wage and Hour Laws

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 for Employers

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):                        26,000

New Employer Rate (% Taxable Wages)    1.0

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 Hours         No

Pay Deduction for Voting Time Leave                 No

North Carolina does not have a voting time leave law.

North Carolina State Tax Resources

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.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.
Accurate as of December 2020