BanditAI
File North Carolina Payroll
Taxes Online in Minutes
Easily file North Carolina payroll tax filings, including new hire reports, withholding
tax forms, and unemployment insurance wage reports - all from one secure place.
Form NHR
Deadline: Within 20 days of hire
Form NC-5
15th of the following month (monthly) / last day of the month after the quarter (quarterly)
Form NC-5Q
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
Form NCUI-101
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
North Carolina Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance
Stay compliant with North Carolina payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All North Carolina employers must report newly hired, rehired, or recalled employees. This includes government, nonprofits, and private businesses. |
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Within 20 days of the employee's hire, rehire, or recall date. |
Form NC-5 |
Employers who withhold less than $250 per month in North Carolina income tax must file quarterly. Those withholding $250-$2,000 per month file monthly. Even if no wages were paid or no tax withheld, a return must be filed. |
Online: File via NCDOR Online Filing and Payments System If you are not including a payment, send it to: North Carolina Department of Revenue Post Office Box 25000 Raleigh, NC 27640-0640 If you are not including a payment: North Carolina Department of Revenue Post Office Box 25000 Raleigh, NC 27640-0615 |
Quarterly Filers:
Monthly Filers: 15th of following month |
Form NC-5Q |
Used by employers who withhold $250-$2,000 per month. Files quarterly to reconcile monthly withholding. Must be filed by the assigned frequency deadline. |
Online: File via NCDOR Online Filing and Payments System Mail: Paper Form NC-5Q marked "AMENDED" if corrections needed North Carolina Department of Revenue, Post Office Box 25000 Raleigh, North Carolina 27640-0605 |
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Form NCUI-101 |
All employers with one or more employees covered under North Carolina unemployment insurance are required to file. Employers must file even if no wages were paid or no contributions are due. Employers with 10 or more employees are required to file electronically. |
Online (Required for 10+ employees): File via the NC Division of Employment Security NCSUITS portal Mail (fewer than 10 employees): Mail Form NCUI-101 with payment to NC Division of Employment Security, P.O. Box 25903, Raleigh, NC 27611-5903 |
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File North Carolina Payroll Forms with Confidence
Simplify North Carolina payroll tax filing with TaxBandits - securely file new hire reports, withholding tax forms, and unemployment insurance returns online.
North Carolina Annual Withholding Reconciliation - Form NC-3
Understand North Carolina's additional filing requirements and stay compliant.
| Filing Requirement | Used to reconcile the total North Carolina income tax withheld during the year with payments made via Forms NC-5 and NC-5Q. It also serves as the transmittal for employee Forms W-2. |
|---|---|
| Due Date | January 31st of the following year. |
| What to Include |
Total wages, total tax withheld, and reconciliation with W-2s issued to employees. |
| Filing Method | Electronic filing is required via the NCDOR eNC3 system (along with W-2s). Paper filing is generally not accepted. |
Simplify your North Carolina payroll tax filings with TaxBandits
Information Required to File NC New Hire Reports, Forms NC-5 & NC-5Q, and
Form NCUI-101
Know what information you need to file North Carolina payroll forms accurately
What to Report in a New Hire?
- Employee's legal full name
- Physical address
- Social Security Number (SSN)
- Date of hire and date of birth
- Employer FEIN, name, and address
- State of hire for multi-state employers
What to Report in Form NC-5 &
NC-5Q?
- North Carolina Withholding Identification Number
- FEIN
- Employer name and address
- Total gross wages paid
- Total North Carolina income tax withheld
- Prior payments, credits, and adjustments
What to Report in Form NCUI-101?
- Employer name, address, and NC UI
Account Number - FEIN
- Employee names and SSNs
- Total wages paid per employee
- Taxable wages up to the current wage base
- Number of employees
- Employer contribution rate and total UI contributions due
How to file Payroll Tax Forms with the State of North Carolina?
Create a free TaxBandits account and follow these simple steps to e-file your North Carolina forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding Forms NC-5 and NC-5Q, and quarterly unemployment insurance Form NCUI-101.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and
approved filing.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding Forms NC-5 and NC-5Q, and quarterly unemployment insurance Form NCUI-101.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with North Carolina today - TaxBandits makes it quick and easy!
File and Pay North Carolina Payroll Taxes in One Place
Manage your North Carolina payroll tax filings and payments from one TaxBandits account. Configure your state tax details,
schedule required payroll tax payments, and track payment status in one streamlined workflow.
Registration & Setup
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1. Add Taxpayer & EIN
Select a business from your Address Book or add a new taxpayer.
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2. Add North Carolina Tax Details
Enter the required North Carolina withholding and unemployment insurance tax account information.
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3. Add & Verify Bank Account
Add the bank account that will be used for your North Carolina payroll tax payments.
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4. Authorize Tax Payments
E-sign the required authorization documents to allow TaxBandits to process eligible North Carolina payroll tax payments.
Payment process
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1. Select Tax Type & Period
Select the applicable North Carolina payroll tax type and reporting period, such as withholding or unemployment insurance tax.
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2. Enter Payment Amount
Enter the applicable North Carolina payroll tax amount due.
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3. Select Settlement Date
Choose an available payment date based on the applicable North Carolina payment requirements.
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4. Confirm & Track
Review and submit your payment, then track its status and settlement information.
Why Choose TaxBandits for North Carolina Payroll Filing?
Simplify payroll compliance with one platform for filing, guidance, review, and ongoing filing support.
| Manage on your own | File via TaxBandits |
|---|---|
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Need multiple service providers
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File everything in one place
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Difficult to prepare forms
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Guided support from start to finish
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Prone to filing errors
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Greater accuracy in error checks
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Limited guidance on rejections
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Free retransmission
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Hard to keep track of multiple businesses
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Centralized filing management
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Simplify every step of your North Carolina payroll filing with TaxBandits
North Carolina Payroll Tax Filing - Simple, Transparent Pricing
Pay for more than filing - get accuracy, the right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
| Withholding Form (NC-5) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
| Withholding Form (NC-5Q) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
| Unemployment Wage Report (Form NCUI-101) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and Unemployment Insurance
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
Failure to report newly hired, rehired, or recalled employees may result in a penalty of up to $25 per employee. This can increase to up to $500 per employee if there is a conspiracy or false information. |
Corrections to previously submitted new hire reports should be made through the North Carolina New Hire Directory portal Contact the NC New Hire Directory at:. Phone :888-514-4568 |
Form NC-5/NC-5Q |
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File an amended return via the NCDOR Online Filing and Payments System or by paper, clearly marked as "Amended". Pay any additional tax due, along with penalties and interest. Mail : North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0605 Contact NCDOR :(877) 252-3052 |
Form NCUI-101 |
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Submit a corrected NCUI-101 through the NC Division of Employment Security (DES) online portal. Contact NC Division of Employment Security at (877) 252-3052 for assistance if needed. Pay any additional contributions due with applicable penalties and interest. |
Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
North Carolina employers may need to file several payroll tax forms, including:
- New Hire Reports (NHR)
- Form NC-5 (Withholding Return)
- Form NC-5Q (Quarterly Withholding Reconciliation)
- Form NCUI-101 (Quarterly Unemployment Insurance Report)
- Form NC-3 (Annual Withholding Reconciliation)
The required forms depend on your withholding and unemployment tax obligations.
North Carolina employers must report newly hired, rehired, or recalled employees within 20 calendar days of the employee's hire date.
Form NC-5 is North Carolina's withholding return used to report state income tax withheld from employee wages. Employers must file the form even if no wages were paid or no tax was withheld during the
filing period.
Form NC-5Q is the quarterly withholding reconciliation form for employers that withhold North Carolina income tax monthly.
Due dates:
- Q1: April 30
- Q2: July 31
- Q3: October 31
- Q4: January 31
Form NCUI-101 is North Carolina's quarterly unemployment insurance report used to report employee wages and unemployment tax contributions to the Division of Employment Security.
Form NCUI-101 is due quarterly:
- Q1: April 30
- Q2: July 31
- Q3: October 31
- Q4: January 31
Employers must file even if no wages were paid during the quarter.
Late filing or payment of North Carolina payroll tax forms may result in penalties, interest, and other charges. The penalties vary depending on the form:
- NC-5 / NC-5Q: 5% of the tax due per month, up to 25%.
- NCUI-101: 5% of the tax due per month, up to 25%.
- Additional charges: Interest and late payment penalties may also apply.
- E-filing requirements: Employers required to file electronically may face additional penalties for submitting paper returns.
Yes. North Carolina supports electronic filing for payroll tax forms through the Department of Revenue and Division of Employment Security portals. Many businesses also use platforms like TaxBandits to securely e-file withholding, unemployment, and new hire forms online.
If you identify an error after submitting a North Carolina payroll tax form, file the appropriate amended return or correction through the relevant state filing portal. The process depends on the type of filing:
- Form NC-5 / NC-5Q: Submit corrections through the North Carolina Department of Revenue (NCDOR) filing system.
- Form NCUI-101: Make corrections through the North Carolina Division of Employment Security (DES) online portal.
- New Hire Reports: Submit corrections through the North Carolina New Hire Reporting Portal.
Additional taxes, penalties, and interest may apply if corrections increase liability.
Many employers choose electronic filing to simplify compliance and reduce errors. Platforms like TaxBandits help businesses file North Carolina withholding forms, unemployment reports, and new hire reports from one secure dashboard while tracking important deadlines.
Success Starts with TaxBandits
An IRS Authorized E-file Provider You Can Trust!
