North Carolina employer payroll tax calculator 2026
Hiring in North Carolina? New North Carolina employers pay 1% state unemployment tax on the first $34,200 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $4,974 a year in employer payroll taxes — $342.00 of it to North Carolina.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (1% on $34,200.00) | $342.00 |
| Employer payroll taxes | $4,974.00 |
| Total cost before benefits | $64,974.00 |
Per two-week payroll: $2,499.00. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
North Carolina unemployment tax (SUTA) for new employers
New employers pay the standard beginning rate of 1.0%.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay North Carolina on time and FUTA is 0.6% on the first $7,000. If North Carolina ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other North Carolina payroll programs
North Carolina has no state paid-leave or disability program with an employer share, and no other broad state payroll tax on employers.
What an employee costs in North Carolina
| Salary | Federal employer taxes | North Carolina employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $342.00 | $43,444.00 | 8.6% |
| $60,000 | $4,632.00 | $342.00 | $64,974.00 | 8.3% |
| $100,000 | $7,692.00 | $342.00 | $108,034.00 | 8.0% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in North Carolina?
About $43,444 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $342.00 of North Carolina employer taxes, before benefits. That's $1,670.92 per two-week payroll.
How much does a $60,000 employee cost in North Carolina?
About $64,974 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $342.00 of North Carolina employer taxes, before benefits. That's $2,499.00 per two-week payroll.
How much does a $100,000 employee cost in North Carolina?
About $108,034 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $342.00 of North Carolina employer taxes, before benefits. That's $4,155.15 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $11,534 a year taken out of pay — federal income tax, their own Social Security and Medicare and North Carolina taxes — and takes home $48,466 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $4,974.00 of employer taxes. See the employee's side line by line in the North Carolina paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
North Carolina figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- NC DES — Employer tax FAQs — 2026 standard beginning tax rate 1.000%; taxable wage base $34,200 (checked 2026-09-28)
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the North Carolina SUTA rate for new employers?
1% in 2026, on the first $34,200 of each employee's wages. New employers pay the standard beginning rate of 1.0%.
What is the North Carolina unemployment tax wage base for 2026?
$34,200 per employee per year.
How much does it cost to employ someone for $60,000 in North Carolina?
About $64,974 a year before benefits: $4,632.00 of federal employer taxes and $342.00 for North Carolina, at the new-employer rate with 5 employees.