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

  1. Register online with the Department of Revenue to receive your Withholding Account Identification Number.
  2. Upon successful completion of online registration, you will receive your Withholding Account Identification Number.
  3. If you do not receive your Withholding Account Identification Number, call the Department of Revenue: 877-252-3052

North Carolina Division of Employment Security

  1. Register online with the Division of Employment Security to receive your Unemployment Tax Number.
  2. Upon successful completion of online registration, you will receive your Unemployment Tax Number.
  3. If you do not receive your Unemployment Tax Number, call the Division of Employment Security: 866-278-3822

North Carolina Filing Frequency

  1. The default filing frequency for new employers is Quarterly.
  2. To confirm your filing frequency, call the Department of Revenue: 877-252-3052

North Carolina Unemployment Insurance (UI) Tax Rate

  1. The default tax rate for new employers is 1.0%.
  2. 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

  1. Log in to the Department of Revenue e-Business Center. Your account number will be available once you log in.
  2. Locate your nine-digit (XXXXXXXXX) account number on any previously filed quarterly return (NC-5).
  3. Call the Department of Revenue: 877-252-3052

North Carolina Unemployment Tax Number

  1. Log in to the Division of Employment Security website. Your Unemployment Tax Number will be available once you log in.
  2. Locate your seven-digit (XX-XX-XXX) account number on any previously filed quarterly report (NCUI-101).
  3. Call the Division of Employment Security: 866-278-3822

North Carolina Filing Frequency

  1. This is based on your previous year’s annual payroll totals.
  2. 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

  1. Log in to the Division of Employment Security website. Your UI Tax Rate will be available once you log in.
  2. Your UI Tax Rate can be found on the Tax Rate Notice sent by the Division of Employment Security each November.
  3. 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 ID numbers and tax rates for your business. Please contact us if you need to update either of your tax ID numbers or your UI tax rate.

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

Learn how to locate or obtain an EIN.

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