BanditAI
File North Carolina Payroll
Taxes
in Minutes
Stay compliant with new-hire reporting, withholding,
and unemployment insurance taxes.
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 Filing Requirements for New Hire, Withholding, and Unemployment
Stay compliant with North Carolina's new hire, withholding, and unemployment filing requirements-on time, every time.
| 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. |
|
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 |
|
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 |
|
File North Carolina Payroll Forms with Confidence
Simplify North Carolina state compliance, and avoid missed deadlines with TaxBandits - your complete
solution for state and federal filings.
North Carolina Annual Withholding Reconciliation Form NC-3
Understand Vermont'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 NC-3 filing with TaxBandits
Information Required to File
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 the Unemployment Insurance 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.
-
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.
-
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!
North Carolina Payroll Tax Filing - Simple, Transparent Pricing
Pay for more than filing - accuracy, 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
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 / Form NC-5Q |
|
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 |
|
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 penalties may include:
- Form NC-5 / NC-5Q: 5% penalty per month up to 25%
- Form NCUI-101: 5% penalty per month up to 25%
- Additional interest and late payment penalties may apply
Employers required to e-file may also face additional penalties for paper filing.
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.
Employers can file amended returns or corrections through the appropriate North Carolina online portals:
- NC-5 / NC-5Q corrections through the NCDOR filing system
- NCUI-101 corrections through the DES online portal
- New hire corrections through the North Carolina New Hire Reporting Portal
Additional tax, 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!
