Before issuing payments to employees, ensure that you've completed the registration process in the relevant state of their employment. This might take a few weeks, so beginning early is advisable to get the necessary tax account details for payment purposes.
Niural collaborates with Middesk to assist you in the state registration process. For additional information, please explore the details provided below.
Let Niural register for you
Niural partners with Middesk to help you register your business in new states.
How it works
On adding a new work address in a different state or recruiting a new employee who has been allocated a work address in that state, you can access registration support within Niural.
The pricing is subject to change based on the state.
Here's an overview of the procedure:
1. Provide essential business details.
2. Niural and Middesk will verify the accuracy of the information.
3. Registration applications are normally sent within 3-5 business days.
4. Look out for registration details from Middesk in the mail.
5. Middesk can guide you through entering any data they don't handle on your behalf through Niural.
Initiate the state tax registration process
- Sign in to Niural as an employer.
- Navigate to the Company tab under Company.
- Select Tax Setup.
- Under “North CarolinaTax Setup'', click Let Niural register for you.
Note: Niural can only register for you if you don't yet have a state account already.
- Enter company information on Middesk.
- Once you submit your order, we will send you email updates regarding the status. The total cost of your order will be added to your upcoming monthly invoice.
- Check the status of your order
- Once your order is finalized, you will receive emails from both Niural and Middesk. These emails will outline the subsequent actions, including:
1. Reviewing registration information.
2. Any additional state-specific instructions.
Before your order is finalized, you can use the link provided in the state registration confirmation email from Niural to track the progress of your order.
Cancel your order
If an order is already completed, you'll need to contact Middesk to cancel.
If an order is in progress you can email us at support@niural.com.
You'll be refunded, but it can take a few business days to process.
Registering for NC income and unemployment tax on your own
North Carolina tax agencies
- Income tax withholding: North Carolina Department of Revenue (DOR)
- Unemployment Tax: North Carolina Employment Security Commission
Withholding account registration for income tax
Upon completing your online registration with the Department of Revenue, please input the following details into Niural:
1. Account ID
2. Filing frequency
After the online registration, you will swiftly receive your Account ID. However, confirmation of your company's filing frequency, along with the Account ID, may take a few days and typically arrives in the form of "coupon booklets" from the agency. These booklets will contain your Account ID and the pre-printed tax deposit schedule frequency.
You can ascertain your tax deposit schedule based on the booklets you receive as follows:
- Quarterly Withholding Return (Form NC-5): This indicates that you have a quarterly tax deposit schedule, which is the most common for new employers.
- Monthly Withholding Return (Form NC-5): If you receive this booklet, it signifies that you have a monthly tax deposit schedule.
- If you receive both a Withholding Payment Voucher (Form NC-5P) and a North Carolina Quarterly Income Tax Withholding Return (Form NC-5Q), it means you are on a semi-weekly tax deposit schedule.
Enter the tax account information in Niural
Once a valid North Carolina work address has been added in Niural for one or more employee(s), you can add your tax account information:
1. Go to the Company details section in your Niural account.
2. Click on Tax Setup.
3. Select Edit on North Carolina Tax Setup.
4. Enter your withholding Account ID and tax deposit schedule here.
State unemployment insurance tax (SUI) registration
Your company becomes subject to NC unemployment insurance tax once it meets either of the following criteria:
1. Pays $1500 or more in wages during a calendar quarter.
2. Has at least one employee in North Carolina working for any part of the week for 20 or more different weeks during a calendar year.
Running payroll in Niural before you're liable for SUI
If you find the necessity to run payroll without meeting the earlier mentioned requirements, Niural allows for it. However, during this interim period, we advise including the "New employer SUI tax rate" specific to North Carolina.
It is recommended to register with the NC Employment Security Commission as soon as your liability begins. Eventually, Niural will require the following information:
1. Your unemployment tax account number, which is necessary for filing and paying taxes on your behalf.
2. Your company-specific unemployment tax rate, which will be assigned by the agency.
Register for unemployment tax with the NC Employment Security Commission
After completing the registration process successfully, anticipate receiving your account number and tax rate within 4 to 6 weeks. It's essential to consider this timeframe when planning your initial payroll activities in the state.
To begin, visit the Division of Employment Security website and follow the steps outlined by the agency to register and create your online account.
Enter the tax account information in Niural
Once a valid North Carolina work address has been added in Niural for one or more employee(s), you can add your tax account information:
1. Go to the Company details section in your Niural account.
2. Click on Tax Setup.
3. Select Edit on North Carolina Tax Setup.
4. Enter your unemployment account number and agency-assigned unemployment rate here.
Find account numbers and rate info (if you're already registered)
If you have already completed the registration process in the state, it is necessary to input your tax account details into Niural to facilitate employee payments. For Niural to handle tax filing and payments on your behalf, ensure registration with one or more of the following agencies:
- North Carolina Department of Revenue (DOR) - for income tax withholding.
- North Carolina Employment Security Commission - for unemployment tax.
Find your withholding tax account number and tax deposit schedule
If you have previously run payroll in North Carolina, you can retrieve your withholding tax account number and tax deposit schedule by:
- Calling the agency at (877) 252-3052, or
- Reviewing "coupon booklets" from the agency. These booklets, which include your Account ID and tax deposit schedule frequency pre-printed, can help determine your tax deposit schedule:
- Quarterly Withholding Return (Form NC-5): Indicates a quarterly tax deposit schedule (common for new employers).
- Monthly Withholding Return (Form NC-5): Suggests a monthly tax deposit schedule.
- Withholding Payment Voucher (Form NC-5P) and a North Carolina Quarterly Income Tax Withholding Return (Form NC-5Q): Implies a semi-weekly tax deposit schedule.
Find your unemployment account number and rate
If you've processed payroll in North Carolina previously, you can locate your Employment Security Account Number and SUI rate through:
- The Unemployment Tax Rate Assignment (Form NCUI 104) received from the DES, or
- By contacting the agency at (919) 289-5424.
If you are not currently liable for unemployment tax, it is advisable to include the "New employer SUI tax rate" specific to North Carolina in the interim.
Enter the tax account information in Niural
Once you have added a valid North Carolina address for one or more employees in Niural, follow these steps to input your tax account information:
1. Click on the Company Details section and choose Tax Setup.
2. Click on edit on the "North Carolina Tax Setup" section.
3. Enter your withholding Account ID and tax deposit schedule.
4. Enter your unemployment account number and the agency-assigned unemployment rate.
If you need to update your rate, please contact us.
Employee setup for NC withholding taxes—NC-4, NC-EZ, NC-NRA
North Carolina provides three withholding certificates: the comprehensive NC-4, a shorter version known as the NC-EZ, and the NC-NRA designed for non-resident alien employees. Employees can complete the "North Carolina Taxes" section of their account once they determine the appropriate form and allowances.
The key distinctions between the NC-4 and NC-EZ include:
1. The NC-4 entails more tax information and calculations compared to the NC-EZ.
2. The NC-4 may result in more precise withholding due to its additional details.
If an employee selects "Do not Withhold" or opts for more than 10 allowances, refer to the "File the NC withholding certificate" dropdown below for supplementary instructions. Niural will promptly notify you through a notice on your admin Home page if an employee encounters either of these situations. "Do not Withhold" is also known as "Exempt from withholding," as indicated on the NC-EZ and NC-NRA.
File the NC withholding allowance certificate—NC-4, NC-EZ, NC-NRA
Employers are obligated to submit the NC-4, NC-EZ, or NC-NRA to the North Carolina Department of Revenue under the following circumstances:
1. When an employee claims more than ten allowances.
2. When an employee claims "Do Not Withhold," and you anticipate paying more than $192 per week in 2019. "Do Not Withhold" is also known as "Exempt from withholding," as indicated on the NC-EZ and NC-NRA.
Niural will notify you through your employer dashboard if an employee falls into one of these scenarios. Upon receiving the notification, you must send the NC-4/NC-4EZ/NC-NRA form to the following address:
North Carolina Department of Revenue
Tax-Compliance-Withholding Tax
PO Box 25000
Raleigh, NC 27640-0001
The deadlines for filing these certificates depend on your withholding tax deposit and filing schedule:
- If you follow a quarterly filing schedule and receive the NC-4/NC-EZ/NC-NRA during the current quarter, submit the certificate(s) by the current quarter's filing due date.
- For those on a monthly filing schedule who receive the NC-4/NC-EZ/NC-NRA during the current quarter, the certificate(s) should be submitted by the 20th of the third month in that quarter.
- You are always free to submit the certificate(s) earlier than the due date.
Forms we file in North Carolina
- Annual Withholding Reconciliation (NC 3)
- Annual Withholding Reconciliation (Monthly Filers) (NC 3M)
- Withholding Payment Voucher (NC 5P)
- Withholding Return (Quarterly or Monthly Filers) (NC 5)
- Withholding Return (Semi-weekly payers only) (NC 5Q)
- Wage and Tax Statement (State W2)
- Quarterly Tax Payment Voucher
- Employer's Quarterly Tax and Wage Report (NCUI 101)
- Employer's Quarterly Tax and Wage Report (NCUI 101B) filed when needed
- New Hire Report