Congratulations on your decision to become a North Carolina new employer! You will need a few things in place before you run your first payroll. For North Carolina employer registration help, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
Apply for an EIN
If you don’t already have an Employer Identification Number (EIN, aka FEIN), you can easily apply for an EIN with the IRS online. There is no cost to apply for an EIN.
To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”
Enroll in EFTPS
Although it is not required, we suggest you register for the EFTPS (Electronic Federal Tax Payment System).
EFTPS is an easy way to pay your federal taxes online or view any tax filings made on your behalf by Patriot. To find out more about the EFTPS, please read our article, “What Is EFTPS?”
State of North Carolina Tax Accounts:
Register With the Department of Taxation and Revenue
You can register your business online with the North Carolina Department of Revenue to obtain your tax ID number for state income tax withholding (SIT).
You may also want to register for the electronic services for businesses with Department of Revenue. You will be able to file and pay SIT taxes, or view any transactions Patriot made on your behalf.
Register With North Carolina Division of Employment Security
You can register your business online for your state unemployment insurance (SUI) account with the Division of Employment Security Commission.
Employers will receive a PIN number in the mail after an account number has been assigned. You can use the PIN to conduct business online with the Department of Employment Security and monitor your account.
Get Your SUTA Rate
The North Carolina new employer SUTA rate is 1% for 2026. You will need to know this when you are setting up your payroll tax settings.
Employers in North Carolina will receive a new State Unemployment Tax Assessment (SUTA) rate after 12 months of paying into the system, and then every year after. For more information, please visit the North Carolina Division of Employment Security.
To learn more about SUTA please read our article, “What Is SUTA Tax?”
State-mandated Insurance:
Sign up for Workers' Comp Insurance
You must have workers’ comp insurance if you have at least 3 employees in North Carolina. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in North Carolina here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Setting Up Your New Employee:
Fill Out Form I-9
Fill out the required Form I-9 for employee work eligibility in the USA.
The Form I-9 is a two-part form. The first section is filled out by the employee and the second part is to be filled out by the employer. To learn more, please read, “Form I-9 In a Nutshell.”
You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”
Have Employee Fill Out Federal Form W-4
Employees need to fill out the Form W-4, Employee’s Withholding Certificate for federal income taxes.
For more information, read our help article, “Updates to the Income Tax Withholding Tables and What You Need to Know.”
Have Employee Fill Out State Form NC-4
Form NC-4 is the state employee withholding allowance certificate for North Carolina.
Report New Hire
Employers need to report new hires online within 20 days of hire or rehire to the North Carolina Directory of New Hires.
Meet Minimum Wage Requirements
North Carolina’s minimum wage is $7.25 per hour.
By law, you are required to post the minimum wage poster for your employees.
Obtain Labor Law Posters
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information, please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
Disclaimer: This is not an all-inclusive list. For more information please contact your state and federal government agencies.