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§ state compliance profile

North Carolina

NC

SUI / SUTA Rate Data — 2026

Source: North Carolina Division of Employment Security

Taxable Wage Base
$31,400
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.06% – 5.65%
Experience-rated range for eligible employers
New Employer Rate
1.00%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
None
No state-mandated PFML program
Protest Deadline
30 days
Days from notice receipt to file a protest with North Carolina Division of Employment Security
§ compliance & regulatory profile

Beyond SUI

Voluntary Contribution Opportunity: North Carolina allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact North Carolina Division of Employment Security for details.
Workers CompIndependent rating bureau (not NCCI)OSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
North Carolina Division of Employment Security
Visit Agency →
§ context

About North Carolina SUI Rates

North Carolina employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $31,400of each employee's wages per year. New employers start at a rate of 1.00% before experience rating applies. Once rated, North Carolina SUI rates range from 0.06% to 5.65%.

SUI rates are set annually by North Carolina Division of Employment Securitybased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a North Carolina SUI notice?

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