Sources checked:
Quick answer. North Carolina: $34,200 SUTA wage base (2026); 1% new employer rate; new hires reported in 20 days; $7.25 minimum wage; no statewide paid sick leave law; no adult meal break rule; final pay by the next payday if fired. 18 of 19 checklist items are confirmed on official pages; 1 is marked not confirmed, with the page to check.
North Carolina 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Create an NCSUITS account through des.nc.gov; DES no longer accepts paper NCUI-101 forms (2026 Employer Desk Guide).
Source: North Carolina Division of Employment Security (DES), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check NC DES: Tax Rate Information.
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ConfirmedTaxable wage base for 2026 (the latest published)
$34,200 per employee in 2026.
DES: $34,200 for 2026 ($32,600 in 2025).
Source: NC DES: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1% for a new employer.
DES: the standard beginning rate is 1.000% for 2026.
Source: NC DES: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DES's 2026 desk guide lists February 2 (fourth quarter 2025), April 30, July 31 and November 2, 2026; weekend dates move to the next business day.
Source: NC DES: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedState income tax withholding
State income tax applies. New employees fill out the state certificate: NC-4, Employee's Withholding Allowance Certificate.
Source: NC Department of Revenue: Form NC-4, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of the new employee's hire date. Electronic filers send batches no more than 16 days apart.
- Who: New employees and rehires (employees returning 60 days after a layoff, or after 60 or more consecutive days without pay).
- Independent contractors: no. State law does not require independent contractors to be reported as new hires in North Carolina.
- How: online, fax, mail. Fax (866) 257-7005; mail North Carolina New Hire Directory, PO Box 427, Norwell, MA 02061.
Source: North Carolina New Hire Directory: FAQs, checked November 2026 · More: First hire checklist for North Carolina
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ConfirmedWorkplace posters
North Carolina Department of Labor lists the required posters.
Source: NC Department of Labor: State and Federal Workplace Poster Requirements, checked November 2026 · More: First hire checklist for North Carolina
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ConfirmedE-Verify for private employers
An employer with 25 or more employees in the state must check each new employee through E-Verify after hiring. State agencies, counties and cities aren't employers under this law, and someone hired for less than nine months in a calendar year isn't counted as an employee. Effective: Phased in by size for private employers: October 1, 2012 with 500 or more employees, January 1, 2013 with 100 to 499, and July 1, 2013 with 25 to 99. The county and city rules took effect October 1, 2011.
employs 25 or more employees in this State.
- If skipped: For a first violation the Commissioner orders a sworn affidavit, with a $10,000 penalty if it isn't filed on time. A second violation brings a $1,000 penalty; a third or later, $2,000 for each verification the employer failed to make.
Source: G.S. Chapter 64, Article 2: Verification of Work Authorization, North Carolina General Assembly, checked November 2026 · More: North Carolina E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$7.25 an hour.
$7.25 (US DOL).
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$7.25 an hour; no scheduled change in our data.
US DOL's state table (updated November 5, 2026) shows no scheduled change.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
NCDOL says an employer is not required by law to give wage benefits such as vacation pay or sick leave; promised benefits must be paid under the written policy, which must be made available to employees.
Source: Promised Wages Including Wage Benefits (NC Department of Labor), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No mandatory meal break for employees 16 and older.
does not require mandatory rest breaks or meal breaks for employees 16 years of age or older.
Source: NC DOL: What to know about breaks, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No mandatory rest break for employees 16 and older. Breaks under 30 minutes generally have to be paid.
does not require mandatory rest breaks or meal breaks for employees 16 years of age or older.
Source: NC DOL: What to know about breaks, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
Youth under 16 get at least a 30-minute break after 5 hours. A break shorter than 30 minutes doesn't interrupt the continuous work period. (Ages: under 16.)
have to be given at least a 30-minute break after 5 hours.
Source: NC DOL: What to know about breaks, checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
In general, businesses that regularly employ three or more employees. Corporate officers count toward the three.
In general, all businesses employing three or more employees on a regular basis are covered by the Act.
- Owners and officers: Sole proprietors, partners and LLC members aren't counted as employees but may elect coverage for themselves. Corporate officers count and may exclude themselves from the policy.
- Poster: Post Form 17, the Workers' Compensation Workplace Poster (a Spanish version is available).
- Check a policy: Use the commission's Insurance Coverage Search.
Source: Employers | North Carolina Industrial Commission, checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
A fine of $1 per employee per day (at least $20 and at most $100 a day) while uninsured; negligent failure is a Class 1 misdemeanor and willful failure a Class H felony (G.S. 97-94).
Source: Employers | North Carolina Industrial Commission, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
On or before the next regular payday, for employment that ends for any reason.
on or before the next regular payday
Source: NCDOL: Payment of Final Wages to Separated Employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
On or before the next regular payday, for employment that ends for any reason.
on or before the next regular payday
- Unused vacation: An employer doesn't have to offer vacation. If it does, vacation time or pay follows its policy or practice, and a forfeiture applies only if employees were notified of it.
- If it's late: Unpaid wages plus interest and an equal amount as liquidated damages; a court may reduce or skip the liquidated damages if the employer shows good faith.
Source: NCDOL: Payment of Final Wages to Separated Employees, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
Reach out to at least 3 job contacts each week. One reemployment activity can count as one of the three.
Source: NC DES: Your work search responsibilities, checked November 2026 · More: North Carolina work search rules
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
The Secretary has elected to waive the administrative requirement to file federal Form 1099-MISC or 1099-NEC with Form NC-3 if the 1099 does not reflect North Carolina income tax withholding. W-2s, NC-1099M, 1099-R, 1042-S and W-2G go with Form NC-3.
- W-2s: January 31 (with Form NC-3)
- 1099s: January 31 (with Form NC-3)
- Annual reconciliation: Form NC-3, Annual Withholding Reconciliation, due January 31.
- Electronic filing: Form NC-3 and the required W-2 and 1099 statements must be filed electronically; a return not filed electronically carries a $200 penalty.
Source: NCDOR: Form NC-3 Instructions (NC-3 Web 11-22), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Form NC-3 with W-2s and 1099s (including 1099-NEC and 1099-MISC) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check NC DES: Tax Rate Information
North Carolina kit
North Carolina Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the North Carolina unemployment tax wage base for 2027?
Not confirmed in our data files. Check NC DES: Tax Rate Information (https://des.nc.gov/employers/tax-rate-information). The latest published base is $34,200 per employee in 2026.
How soon must a North Carolina employer report a new hire?
Within 20 days of the new employee's hire date. Electronic filers send batches no more than 16 days apart.
What is the North Carolina minimum wage in 2027?
$7.25 an hour; no scheduled change in our data. US DOL's state table (updated November 5, 2026) shows no scheduled change.
Does North Carolina require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in North Carolina?
If the employer ends the job: On or before the next regular payday, for employment that ends for any reason. If the employee quits: On or before the next regular payday, for employment that ends for any reason.
Does North Carolina require state W-2 or 1099 filing?
The Secretary has elected to waive the administrative requirement to file federal Form 1099-MISC or 1099-NEC with Form NC-3 if the 1099 does not reflect North Carolina income tax withholding. W-2s, NC-1099M, 1099-R, 1042-S and W-2G go with Form NC-3. W-2s: January 31 (with Form NC-3) 1099s: January 31 (with Form NC-3)
Do North Carolina employers need workers' comp?
In general, businesses that regularly employ three or more employees. Corporate officers count toward the three.
Related: Employer compliance by state · 2027 changes for employers