Last reviewed: October 20, 2026

Payroll requirements in North Carolina

North Carolina uses the federal $7.25 minimum wage and still requires state withholding and an unemployment-insurance account.

Withholding and unemployment insurance

Withholding is with the North Carolina Department of Revenue: NCDOR withholding. Unemployment insurance is with the Division of Employment Security: des.nc.gov.

Minimum wage, overtime, and the final paycheck

The US DOL table effective July 1, 2026 lists North Carolina at $7.25. Source: DOL consolidated minimum wage table.

The DOL state page lists premium pay after 40 hours, and after 45 hours a week in seasonal amusement or recreational establishments. Source: DOL state minimum wage laws.

Final wages are due on the regular payday under the North Carolina Wage and Hour Act. Start at the NC Department of Labor.

Pay frequency and new-hire reporting

Pay on the regular payday you set, at least as often as the Wage and Hour Act requires for that workplace. New hires follow the 20-day timeframe in the HHS state new-hire directory.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.