North Carolina employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| North Carolina SUTA (new employer) | 1.000% | $34,200 | Employer |
New-employer planning rate for a typical non-construction private employer. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the North Carolina UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in North Carolina?
Employers pay federal FICA and FUTA plus North Carolina unemployment. The new-employer planning rate used here is 1.000% on the first $34,200.
Why is the NC wage base higher than FUTA?
States set their own SUTA taxable wage bases. North Carolina’s base is higher than the federal FUTA $7,000 base.
Is this a North Carolina paycheck calculator?
No. It is an employer-side cost estimate.
How often are rates updated?
See lastUpdated and lastVerified. Figures are reviewed at least quarterly.