North Carolina Employer Payroll Tax Calculator

2026 North Carolina Payroll Tax Calculator

North Carolina Payroll Tax Calculator

Estimate North Carolina take-home pay and employer payroll cost with federal withholding, FICA, the 2026 NC-30 withholding formula, NC-4 allowances, North Carolina unemployment insurance, FUTA, optional workers compensation, and other employer burden assumptions.

Payroll Inputs

Rates refreshed: May 29, 2026

Pay Setup

Gross pay and frequency

Pay type

Pay frequency

YTD subject wages before this check Used for Social Security, Additional Medicare, FUTA, and North Carolina UI wage-base caps.

Annual salary

Hourly rate

Regular hours this check

Overtime hours this check

Double-time hours this check

Bonus, commission, or extra pay

Deductions

Amounts withheld from this paycheck

Pre-tax benefits Health, FSA, HSA, or cafeteria deductions assumed to reduce income tax and FICA wages.

Pre-tax retirement Assumed to reduce federal and North Carolina income-tax wages but not FICA wages.

Post-tax deductions

Federal W-4

IRS 2026 automated method

Federal filing status

W-4 Step 2 checkbox Federal income tax exempt

Step 3 annual credits

Step 4(a) other income

Step 4(b) extra deductions

Step 4(c) extra withholding

Use federal supplemental flat rate for bonus

North Carolina Withholding

NC-30 and NC-4 inputs

North Carolina wage allocation Use 100% when wages are fully subject to North Carolina withholding and UI.

North Carolina withholding profile NC does not use a reciprocal-state withholding list; allocation and exemption facts drive withholding.

NC-30 standard deduction profile 2026 NC-30 annual standard deduction is $12,750 for the regular profile and $19,125 for head of household.

NC-4 withholding allowances 2026 NC-30 uses $2,500 per allowance.

Additional NC withholding

North Carolina income tax exempt Round NC withholding to nearest dollar

NC-30 says to multiply taxable wages by the 2026 income tax rate of 3.99% plus 0.1%, then round the withholding result to the nearest dollar. This calculator uses 4.09% for withholding estimates while calling out the actual 3.99% state income tax rate in the rule snapshot.

Employer Taxes

UI, FUTA, workers comp, and load

North Carolina UI employer rate NCDES lists the 2026 beginning-employer rate at 1.0%; assigned rates can vary by employer.

Net FUTA rate

Workers comp estimate Optional employer-paid percentage for North Carolina workers compensation insurance estimates.

Other employer load Optional percentage for benefits, local payroll cost, or other employer burden.

North Carolina UI is employer-paid and uses an annual taxable wage base. The 2026 wage base is $34,200 per employee; the default rate is the beginning-employer rate, not an employer-specific notice rate.

Employee Withholding

Federal income tax$0.00

Social Security$0.00

Medicare$0.00

Additional Medicare$0.00

North Carolina withholding$0.00

Employee state payroll premiums$0.00

Taxable Wage Bases

FIT taxable wages$0.00

FICA taxable wages$0.00

NC withholding wages$0.00

NC allocated gross wages$0.00

Social Security taxed this check$0.00

NC UI taxed this check$0.00

Employer Cost

Employer Social Security$0.00

Employer Medicare$0.00

North Carolina unemployment insurance$0.00

FUTA$0.00

Workers comp estimate$0.00

Other employer load$0.00

2026 North Carolina Payroll Rule Snapshot

For North Carolina payroll estimates

State income tax 3.99% tax rate NC-30 withholding uses 3.99% plus 0.1%, so this calculator applies 4.09% to withholding wages.

NC-4 allowances $2,500 each 2026 NC-30 annualizes wages, subtracts the NC standard deduction and NC-4 allowances, then rounds withholding.

Standard deduction $12,750 or $19,125 Uses $12,750 for the regular NC-30 profile and $19,125 for head of household.

Employer NC UI UI to $34,200 Default 1.0% beginning-employer rate; employers should replace it with their assigned DES rate notice.

Tax or contribution	Who pays	2026 rule used	Calculator treatment
Federal income tax	Employee withholding	IRS Publication 15-T automated percentage method.	Annualizes taxable wages, applies W-4 status, Step 2, Step 3, Step 4(a), Step 4(b), and Step 4(c). Optional bonus mode uses the federal supplemental flat rate.
North Carolina income tax withholding	Employee withholding	NC-30 uses a 3.99% state income tax rate plus 0.1% for withholding, a $2,500 allowance value, and standard deductions of $12,750 or $19,125.	Annualizes NC withholding wages, subtracts the selected standard deduction and NC-4 allowances, applies 4.09%, rounds to the nearest dollar by default, and adds extra withholding.
Resident, nonresident, and allocation setup	Employee withholding setup	NCDOR guidance covers wages subject to North Carolina withholding, including nonresident services performed in North Carolina and resident wages where another state withholding requirement may apply.	Lets the user allocate wages to North Carolina or turn off North Carolina withholding for another-state withholding and no-withholding scenarios.
North Carolina unemployment insurance	Employer	NCDES lists a $34,200 taxable wage base for 2026, a 1.0% beginning-employer rate, and assigned rates that vary by employer experience.	Uses YTD wages before this check for the wage-base cap and applies the editable employer UI rate to allocated North Carolina gross wages.
Employee state payroll premiums	Employee	North Carolina does not have a statewide employee-paid UI, SDI, or paid-leave payroll premium like some other states.	Shows employee state payroll premiums as $0.00 while leaving employer UI, FUTA, workers comp, and optional load as employer-side costs.
Workers comp and other employer load	Employer	North Carolina workers compensation premiums vary by carrier, classification, payroll, and experience.	Uses optional employer-entered percentages so the payroll tax result can include estimated workers comp, benefits, or other employer burden.

This calculator is a planning estimate, not payroll tax, legal, or accounting advice. Real payroll can differ because of NC-4 setup, exempt status, nonresident work allocation, wages withheld by another state, employer-specific DES rate notices, pre-tax deduction treatment, taxable fringe benefits, workers compensation classifications, and federal or state supplemental wage handling.

Primary references: IRS Publication 15-T, IRS Publication 15, 2026 North Carolina NC-30 withholding tables, NCDOR withholding forms and instructions, NCDOR withholding tax FAQs, NCDES tax rate information, and North Carolina workers compensation insurance guidance.

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Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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