North Carolina Payroll

Updated March 2025
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North Carolina Payroll Topics

The Tar Heel State has a flat income tax system.
Use the free North Carolina paycheck calculators to calculate the taxes on your income. For employer tax calculations, use PaycheckCity Payroll.

North Carolina Tax Information

Employee Withholding Requirements

  • Withholding Method

    : Formula
  • Total Standard Deduction: $12,750 for Single/Married/Surviving Spouse and $19,125 for Head of Household for 2025
  • Withholding allowance: $2,500 for 2025

  • Supplemental Wage / Bonus Rate

    : 4.35% for 2025
  • Register as an employer on the North Carolina Department of Revenue website

  • Employee's Withholding Tax Exemption Certificate

    : Form NC-4

North Carolina State Unemployment Insurance (SUI)

North Carolina State Disability Insurance (SDI)

  • None

North Carolina Family Leave Insurance (FLI)

  • None

Local Taxes

  • None

North Carolina Minimum Wage

  • North Carolina Minimum Wage

    : $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage).

North Carolina State Labor Laws

  • North Carolina Termination Pay

    :
    • Employee is fired — pay next regular payday
    • Employee quits — pay next regular payday

North Carolina New Hire Reporting

Remit Withholding for Child Support to

North Carolina Reciprocal States

  • None
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These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
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