Hibou Odoo Suite Enterprise: State of North Carolina: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with submitting unemployment insurance reports and payments in the state of North Carolina.

Unemployment Insurance Reporting & Payments 

The Employer's Quarterly Tax and Wage Report (Form NCUI 101) is used to report wage and tax information. Liable employers can file the report online by downloading a blank Employer's Quarterly Tax and Wage Report (Form NCUI 101).

Employers can also contact the Employer Call Center at 919-707-1150 to request that a blank form be mailed to them.

The Employer's Quarterly Tax and Wage Report (Form NCUI 101) data can also be submitted on magnetic media.

Employers are required to file a report for each quarter, beginning with the quarter in which employment begins. Both tax and reported wages are due by the last day of the month following the end of each quarter.  

QuarterMonths in QuarterDue Date
1st QuarterJanuary - MarchApril 30th
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

A report must be submitted even if the employer has no employees for a quarter. If employment has ended and is not expected to begin again in the near future, a request for inactive status should be made on the Change in Status Report (Form NCUI 101-A). This form can be filed online or can be downloaded

If the tax report is filed online or on magnetic media and payment is made by paper check, download and print a Payment Voucher form to submit with the check.

If a paper return is filed and payment is made by paper check or money order, the payment should be sent with the report to ensure proper credit.

Good To Know!

The 2019 taxable wage base is $24,300. The UI tax rate for a beginning employer is 1%.