North Carolina Employer Tax Information
To sign up for Square’s payroll services in North Carolina, you must be registered with the North Carolina Department of Revenue and North Carolina Division of Employment Security so we can pay and file your state taxes.
| Agency | Tax ID | Tax ID Format |
|---|---|---|
| North Carolina Department of Revenue | North Carolina Department of Revenue Withholding Account Identification Number | XXXXXXXXX (9 digits) |
| North Carolina Division of Employment Security | North Carolina Unemployment Tax Number | XX-XX-XXX (7 digits) |
North Carolina New Employer Registration
North Carolina Department of Revenue
Register online with the Department of Revenue to receive your Withholding Account Identification Number.
Upon successful completion of online registration, you will receive your Withholding Account Identification Number.
If you do not receive your Withholding Account Identification Number, call the Department of Revenue: 877-252-3052
North Carolina Division of Employment Security
Register online with the Division of Employment Security to receive your Unemployment Tax Number.
Upon successful completion of online registration, you will receive your Unemployment Tax Number.
If you do not receive your Unemployment Tax Number, call the Division of Employment Security: 866-278-3822
North Carolina Filing Frequency
The default filing frequency for new employers is Quarterly. To confirm your filing frequency, call the Department of Revenue: 877-252-3052
North Carolina Unemployment Insurance (UI) Tax Rate
If you are unsure of your tax rate, call the Division of Employment Security: 866-278-3822
Find Your North Carolina Tax ID Numbers and Rates
North Carolina Department of Revenue Withholding Account Number
Log in to the Department of Revenue e-Business Center. Your account number will be available once you log in.
Locate your nine-digit (XXXXXXXXX) account number on any previously filed quarterly return (NC-5).
Call the Department of Revenue: 877-252-3052
North Carolina Unemployment Tax Number
Log in to the Division of Employment Security website. Your Unemployment Tax Number will be available once you log in.
Locate your seven-digit (XX-XX-XXX) account number on any previously filed quarterly report (NCUI-101).
Call the Division of Employment Security: 866-278-3822
North Carolina Filing Frequency
This is based on your previous year’s annual payroll totals. If you are unsure of your filing frequency, confirm your filing schedule by calling the Department of Revenue: 877-252-3052
North Carolina Unemployment Insurance (UI) Tax Rate
Log in to the Division of Employment Security website. Your UI Tax Rate will be available once you log in.
Your UI Tax Rate can be found on the Tax Rate Notice sent by the Division of Employment Security each November.
If you are unsure of your tax rate, call the Division of Employment Security: 866-278-3822
You are responsible for ensuring Square Payroll has the correct tax rate on file for your business. If you need to update your rate, you can do so from the Tax Info tab in your online Square Dashboard.
North Carolina Payroll Tax Details
Square Payroll processes the following per the frequency below to the listed state agencies:
| Agency | Name | Frequency |
| Department of Revenue (NCDOR) | Withholding Payment Voucher (NC-5P) | Monthly |
| Withholding Return (NC-5) | Quarterly | |
| Quarterly Income Tax Withholding Return (NC-5Q) | Quarterly | |
| Annual Withholding Reconciliation (NC-3) | Annually | |
| Wage and Tax Statement (NC-W2) | Annually | |
| Division of Employment Security | Unemployment Insurance Tax Payment | Quarterly |
| Employer's Quarterly Tax and Wage Report (NCUI 101) | Quarterly | |
| Department of Health and Human Services | New Hire Report | Per New Employee |
Note: The withholding tax payment (NC-5P) made by Square Payroll services as both the payment voucher and quarterly returns (NC-5 and NC-5Q). The NC-5P, NC-5, and NC-5Q will not appear under Tax Forms in Dashboard.
Learn how to locate or obtain an EIN.