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North Carolina New Hire Reporting Requirements (2026)

Last updated: 2026-10-12 · North Carolina's rules were checked against the state's own site and the federal OCSE reference guide on 2026-10-12

North Carolina employers must report every new or rehired employee to the North Carolina New Hire Directory (NC DHHS) within 20 days after the employee is hired, rehired or returns to work (G.S. 110-129.2). That matches the federal 20-day limit. Independent contractors are not reported. Besides the 7 federal data elements, North Carolina requires 2 more items.

Deadline
20 days
same as federal
Report contractors?
No
Rehire rule
60+ days gone
federal rule
Extra required data
2 items
beyond the federal 7

North Carolina new hire reporting rules

North Carolina new hire reporting

North Carolina New Hire Directory (NC DHHS)

20
days

Deadline: Within 20 days after the employee is hired, rehired or returns to work (G.S. 110-129.2).

Electronic filers may instead send twice-monthly transmissions 12–16 days apart. The source doesn't say business or calendar days — count calendar days to be safe.

What to report

7 federal data elements (every state)
  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Plus North Carolina requires:

  • NC state employer ID (7-digit UI number from the NCUI 101)
  • Employer address where income withholding orders should be sent

Optional (requested, not required):

  • Employee date of birth

How to file

Open NC reporting site ↗

Methods: Online · Electronic file · Data-entry software · Fax · Mail

Phone
888-514-4568
Fax
866-257-7005
Mail
North Carolina New Hire Directory, PO Box 427, Norwell, MA 02061

Official NC requirements page

Independent contractors

Contractors not reported

North Carolina law does not require reporting independent contractors.

Rehires & recalls

Report employees returning 60 days after layoff, furlough, separation or unpaid leave.

Penalty

Up to $25 per violation; up to $500 if employer and employee conspire not to report (N.C. Gen. Stat. § 110-129.2(d))

When is my North Carolina report due?

Enter the first day of paid work to get the due date (with a calendar reminder), check whether a returning worker counts as a rehire, or fill in a North Carolina report worksheet and download it as a PDF. Everything runs in your browser; employee details are never saved.

What goes on a North Carolina new hire report

Federal data elements (every state)

  • Employee name
  • Employee address
  • Employee Social Security number
  • Date of hire (first day the employee performed services for pay)
  • Employer name
  • Employer address
  • Employer FEIN (same FEIN used for quarterly wage reports)

Added by North Carolina

  • NC state employer ID (7-digit UI number from the NCUI 101)
  • Employer address where income withholding orders should be sent

Requested but optional: Employee date of birth.

Most states accept a copy of the employee's Form W-4 with the employer name, address and FEIN filled in, as long as any extra North Carolina fields are added. Use the same FEIN you put on your quarterly wage reports.

How North Carolina compares

  • Deadline: North Carolina uses the federal 20-day limit, like 41 other states and DC. 9 states are stricter, with 7, 10, 14 and 15-day deadlines.
  • Contractors: 17 states require contractor reports (California, Colorado, Connecticut, Florida, Illinois, Iowa, Maine, Massachusetts, Nebraska, New Hampshire, New Jersey, New York, Ohio, Oregon, Texas, Virginia and West Virginia); North Carolina does not.
  • Rehires: Uses the federal rule: report a returning worker who was gone at least 60 consecutive days.
  • Multistate employers can instead report every new hire electronically to a single state where they have employees after registering with HHS (Multistate Employer Registry).

Related for North Carolina employers: North Carolina payroll taxes & SUTA rate · North Carolina payday & final paycheck rules · North Carolina minimum wage · payroll setup checklist

North Carolina new hire reporting FAQ

How long do I have to report a new hire in North Carolina?

Within 20 days after the employee is hired, rehired or returns to work (G.S. 110-129.2). That matches the federal 20-day limit. Employers that report electronically may instead send twice-monthly transmissions 12 to 16 days apart. The date of hire is the first day the employee performs services for pay. The state's source doesn't say business or calendar days, so count calendar days to be safe.

Do I have to report independent contractors in North Carolina?

North Carolina law does not require reporting independent contractors.

Do I need to report rehired employees in North Carolina?

Report employees returning 60 days after layoff, furlough, separation or unpaid leave.

What information goes on a North Carolina new hire report?

Every report needs the seven federal data elements: the employee's name, address, Social Security number and date of hire, and the employer's name, address and FEIN. North Carolina also requires: NC state employer ID (7-digit UI number from the NCUI 101); Employer address where income withholding orders should be sent.

How do I report a new hire in North Carolina?

Accepted methods: Online; Electronic file; Data-entry software; Fax; Mail. Reports go to the North Carolina New Hire Directory (NC DHHS).

What is the penalty for not reporting a new hire in North Carolina?

Up to $25 per violation; up to $500 if employer and employee conspire not to report (N.C. Gen. Stat. § 110-129.2(d)). Federal law caps state penalties at $25 per unreported employee, or $500 when the employer and employee conspire not to report or to file a false report. A late report is still required.

I have employees in North Carolina and other states. Where do I report?

Report each employee to the state where they work, following that state's rules, or register with HHS as a multistate employer and send all new hire reports electronically to one state where you have employees. Multistate employers that pick North Carolina follow North Carolina's rules for everyone.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not legal advice. Confirm current requirements with the North Carolina New Hire Directory (NC DHHS) before relying on them.