Below you will find a list of requirements for business owners who plan to hire employees in North Carolina.
State Withholding Taxes
State witholding taxes must be withheld from employee wages and remitted to the N.C. Department of Revenue. To register with the State of North Carolina, you must complete an Application for Income Tax Withholding Number (Form NC-BR) or apply online.
Unemployment Insurance Tax
The unemployment insurance program in NC is designed to provide temporary economic benefits to eligible workers. To determine the extent of your obligation, contact your local Job Service Center.
Division of Employment Security
700 Wade Ave.
Raleigh, NC 27605
The Workers' Compensation Act requires that any employer who employs three or more employees provide workers’ compensation coverage. Any sole proprietor or partner of a business whose employees are eligible for benefits may also be covered as an employee. To obtain Worker's Comp insurance, contact your insurance agent. The Worker's Compensation Act is administered through the NC Industrial Commission.
New Hire Reporting Guide
Federal and State law requires employers to report newly hired and re-hired employees to the North Carolina State Directory of New Hires. Link to the website or contact below:
NC Department of Health & Human Services
Child Support Enforcement
New Hire Operations Center
P. O. Box 900004
Raleigh, NC 27675-90004
Occupational Safety and Health Act of North Carolina
The North Carolina Department of Labor administers and implements the Occupational Safety and Health Act (OSHA) of North Carolina. OSHA standards protect workers from unsafe and unhealthy working conditions. For information regarding OSHA requirements, contact the:
North Carolina Department of Labor
Occupational Safety and Health Division
4 W. Edenton Street
Raleigh, NC 27601
The federal government requires that every employer who pays wages to one or more employees file an application for an employer identification number with the IRS.
To register you should file an Application for Employer Identification Number (Form SS-4) with the:
Internal Revenue Service Center
Attn: EIN Operation
Holtsville, NY 00501
FICA or Federal Insurance Contribution Act is the tax contribution to Social Security and Medicare.
Federal Occupational Safety and Health Act
The U.S. Department of Labor administers and enforces the federal OSHA rules designed to protect workers from workplace hazards.
For information regarding compliance with federal standards, contact:
U.S. Department of Labor (Raleigh Area Office)
4407 Bland Road, Suite 210
Raleigh, North Carolina 27609
(919) 790-8224 FAX
You may find more information on the federal OSHA website.
Employment Eligibility Verification
The Immigration Reform and Control Act of 1986 requires employers to verify employment eligibility by completing and retaining a one-page Employment Eligibility Form (Form I-9).