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North Carolina Payroll Services

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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 Compensation
  • North Carolina Payroll for Employers
  • North Carolina Income Tax Withholding
  • North Carolina Benefits
  • North Carolina Links

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 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):                        23,100

New Employer Rate (% Taxable Wages)    1.0

Employee Tax Rate (% Taxable Wages)     None

Period Effective                                             Calendar Year 2017


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 Links


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.