How do I register for North Carolina payroll taxes?

Registering for North Carolina Payroll Tax Account Numbers

North Carolina requires employers to register with the Department of Revenue and Division of Employment Security.

Department of Revenue Account Identification Number

• Register online
• Format: 9 digits (999999999)
• To find an existing account number, call: (877) 252-3052

Division of Employment Security Account Number

• Register online
• Formats: (9999999999)
• To find an existing account number, call: (919) 707-1150

North Carolina Payroll Taxes

Payroll Tax Rates

The Division of Employment Security will assign your unemployment insurance tax rate. New employers generally have an initial rate of 1%.

Payroll Tax Deposit Schedules

All unemployment taxes are deposited quarterly.

The Department of Revenue will assign your withholding deposit schedule. If you typically withhold:

• less than $250 in income tax per month, you’ll deposit quarterly;
• $250 to $2,000 in income tax per month, you’ll deposit monthly;
• $2,000 or more in income tax per month, you’ll deposit based on your federal deposit schedule.