To stay compliant with North Carolina payroll tax regulations, employers must provide specific information before using Beyond to process payroll:
- State Employer Identification Number and local/state tax IDs
- Tax rates, which are determined by state agencies based on factors such as your company’s size, type, and longevity
- TPA access and power of attorney documentation, which are typically required by North Carolina agencies to allow Beyond to file tax reports and make payments on your behalf
Accurate and current tax information is essential for Beyond to correctly manage your filings and deposits. Incomplete or incorrect data can result in penalties or interest, and Beyond cannot be held responsible for errors caused by missing or invalid company details.
Simplify State Tax Registrations with Middesk
Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.
With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance
Understand what you need to provide and what tax-related tasks Beyond takes care of for North Carolina employers
Where to Find Your Required Tax Info
Existing Employers in North Carolina
If you’ve run payroll in North Carolina previously, you probably already have the necessary account IDs and credentials. You can find them:
- On official correspondence from the NC Department of Revenue or Division of Employment Security
- On prior NCS-30 filings, Form NCUI 104, or annual Tax Rate Notices
- Or by contacting the Department of Revenue at (877) 252-3052
New Employers in North Carolina
If you’re new to employing in North Carolina, you must register with:
- The North Carolina Department of Revenue for withholding taxes
- The North Carolina Division of Employment Security for unemployment insurance
Withholding Revenue Account ID
Existing Employers
You can find your Withholding Revenue Account ID on letters or forms from the Department of Revenue. If it’s unavailable, call (877) 252-3052 for assistance.
New Employers
Register online by visiting the North Carolina Department of Revenue’s website and selecting “Online Business Registration.”
- Be prepared with information from the Business Registration Checklist
- Most applicants receive their Account ID instantly
- If not, you’ll receive a confirmation number and your Account ID will be mailed within 10 business days
Employment Security ID and Tax Rate
Updated January 1, 2025
Existing Employers
Your Employment Security Account Number and current unemployment insurance (SUI) rate can be found on:
- Form NCUI 104 – Unemployment Tax Rate Assignment
- Annual Tax Rate Notice – Check Box 2 for your rate
Unemployment insurance rates in North Carolina are based on your Employer Reserve Ratio Percentage (ERRP), calculated by multiplying your reserve ratio by 0.68.
- Rates range from 0.06% to 5.76%
- The wage base for 2025 is $32,600
For questions, contact the Division of Employment Security at (919) 707-1170.
New Employers
Register online through the NC Division of Employment Security. You should:
- Receive your Employment Security Account Number immediately
- If not, you’ll get a confirmation number and receive your tax ID by mail within 10 days
- The default SUI rate for new employers in 2025 is 1.0%, applied to a wage base of $32,600
Have employees working in other states?
If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.
