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North Carolina Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against NC Division of Employment Security's own pages and the other official sources below

North Carolina employers pay state unemployment tax (SUTA) on the first $34,200 of each employee's wages in 2026, and new employers pay 1% — at most $342.00 per employee for the year. Every North Carolina employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$34,200
per employee, 2026
New-employer rate
1%
2026
New-employer max
$342.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in North Carolina?

Enter your headcount and average pay to see the employer's share of North Carolina and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

North Carolina employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
1% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
North Carolina unemployment (SUTA)
1% × first $34,200 per employee
$1,710
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$21,045
Per employee$4,209

Assumes every employee earns the average and works in North Carolina all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

North Carolina unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$34,200 per employee (13th highest of 51)
New-employer rate
1%
How the new-employer rate works
Beginning rate 1.0%.
Most a new employer pays per employee
$342.00 (1% × $34,200)
Experience-rated range (2026, as published)
0.06% to 5.76%
2025 average employer rate
0.67% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
NC Division of Employment Security

Register with NC Division of Employment Security when you first pay wages in North Carolina; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every North Carolina employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for North Carolina unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for North Carolina employers: North Carolina paycheck calculator (employee withholding) · North Carolina new hire reporting · North Carolina payday & final paycheck rules · North Carolina workers' comp · full payroll cost calculator

North Carolina payroll tax FAQ

What is the North Carolina SUTA rate for new employers in 2026?

1%. Beginning rate 1.0%.

What is the North Carolina SUTA wage base for 2026?

$34,200 per employee. Once an employee's 2026 wages pass that amount, you stop paying North Carolina unemployment tax on them for the rest of the year. That is the 13th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in North Carolina?

No. In North Carolina unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do North Carolina employers pay?

For 2026, North Carolina has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do North Carolina employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying North Carolina unemployment tax on time. North Carolina is not a credit-reduction state for 2026.

How does my North Carolina SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, NC Division of Employment Security assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.06% to 5.76%. Use the rate on your annual rate notice. The 2025 average employer rate in North Carolina was 0.67% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Rates change every year; confirm yours on the notice from NC Division of Employment Security before filing.