North Carolina Payroll Tax and Registration Guide

Account Number(s) Needed:

Companies who pay employees in NC must register with the NC Department of Revenue (DOR) for a DOR Account ID and register with the NC Department of Employment Security for an Employment Security Account ID. 

North Carolina Department of Revenue Account ID: 999999999 (9 digits)

  • Register online with the NC DOR to receive an Account ID immediately upon completion of registration, or within 2 weeks if only confirmation is provided.
  • To find an existing DORaccount ID or for more information, contact the NC Department of Revenue.

NC Employment Security Account Number: 99-99-999 (7 digits) or 99-99-999 9 (8 digits)

  • Do not include the 8th digit (check digit) when signing up for Zenefits Payroll.
  • Register online with the NC Employment Security Commission to receive the number immediately upon completion of registration, or within 2 weeks if only confirmation is provided.
  • To find a current Employment Security Account Number, or for more information, contact the NC Division of Employment Security.

Required Payroll Documentation:

Withholding 

  • NC-5 (North Carolina Withholding Return): NC-5 is used for monthly or quarterly employers. Semi-weekly depositors are done via ACH. This return is a good source of information to balance State tax withheld amounts from previous quarters. 

Unemployment

  • NCUI-101 (Employer's Quarterly Tax and Wage Report): This report is a good source of information to use to balance Total wages Paid, Taxable Wages Paid, and employer contribution amounts for prior quarters.

Third Party Access /POA Needed:

No 

Local Income Taxes Imposed:  

No

State Resources:

Visit state resources for specific tax rates and wage details

      Dept. of Revenue for withholding taxes

      Division of Employment Security for unemployment taxes


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