State SUI Directory

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% – 5.76%
Experience-rated range for eligible employers
New Employer Rate
1.0%
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
State Agency
North Carolina Division of Employment Security
Agency responsible for administering unemployment insurance
Official Agency Website
North Carolina Division of Employment Security
Visit Agency →

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 1.0% before experience rating applies. Once rated, North Carolina SUI rates range from 0.06% to 5.76%.

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.

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.

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