| The North Carolina State Agency that
| |
| | report and $500 for conspiracy in North
|
| oversees the collection and reporting of
| |
| | Carolina.The North Carolina new
|
| State income taxes deducted from payroll
| |
| | hire-reporting agency can be reached at
|
| checks is:Department of Revenue
| |
| | 888-514-4568 or on the web at Carolina
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| P.O. Box 25000
| |
| | does allow compulsory direct deposit but
|
| Raleigh, NC 27640-0640
| |
| | the employee's choice of financial
|
| (919) 733-3991 Carolina requires that
| |
| | institution must meet federal Regulation
|
| you use North Carolina form "NC-4,
| |
| | E regarding choice of financial
|
| Employee's Withholding Allowance
| |
| | institutions.North Carolina requires the
|
| Certificate" instead of a Federal W-4
| |
| | following information on an employee's
|
| Form for North Carolina State Income Tax
| |
| | pay stub:itemized deductionsNorth
|
| Withholding.Not all states allow salary
| |
| | Carolina requires that employee be paid
|
| reductions made under Section 125
| |
| | no less often than monthly, semimonthly,
|
| cafeteria plans or 401(k) to be treated
| |
| | biweekly, weekly, or daily.In North
|
| in the same manner as the IRS code
| |
| | Carolina there are no statutory
|
| allows. In North Carolina cafeteria
| |
| | requirements concerning the lag time
|
| plans are not taxable for income tax
| |
| | between when the services are performed
|
| calculation; not taxable for unemployment
| |
| | and when the employee must be paid.North
|
| insurance purposes. 401(k) plan
| |
| | Carolina payroll law requires that
|
| deferrals are not taxable for income
| |
| | involuntarily terminated employees must
|
| taxes; taxable for unemployment
| |
| | be paid their final pay by next regular
|
| purposes.In North Carolina supplemental
| |
| | payday (by mail if employee requests) and
|
| wages are taxed at a 6% flat rate.You
| |
| | that voluntarily terminated employees
|
| must file your North Carolina state W-2s
| |
| | must be paid their final pay by the next
|
| by magnetic media if you are have at
| |
| | regular payday or by mail if employee
|
| least 250 employees and are required to
| |
| | requests it.There is no provision in
|
| file your federal W-2s by magnetic
| |
| | North Carolina law concerning paying
|
| media.The North Carolina State
| |
| | deceased employees.Escheat laws in North
|
| Unemployment Insurance Agency
| |
| | Carolina require that unclaimed wages be
|
| is:Employment Security Commission
| |
| | paid over to the state after two
|
| 700 Wade Ave.
| |
| | years.The employer is further required in
|
| P.O. Box 26504
| |
| | North Carolina to keep a record of the
|
| Raleigh, NC 27611
| |
| | wages abandoned and turned over to the
|
| (919) 733-3121
| |
| | state for a period of 10 years.North
|
| State of North Carolina taxable wage
| |
| | Carolina payroll law mandates no more
|
| base for unemployment purposes is wages
| |
| | than $3.02 may be used as a tip credit.In
|
| up to $16,200.00.North Carolina requires
| |
| | the North Carolina payroll law there is
|
| Magnetic media reporting of quarterly
| |
| | no provision covering required rest or
|
| wage reporting if the employer has at
| |
| | meal periods.There is no provision in
|
| least 250 employees that they are
| |
| | North Carolina law concerning record
|
| reporting that quarter.Unemployment
| |
| | retention of wage and hour records
|
| records must be retained in North
| |
| | therefor it is probably wise to follow
|
| Carolina for a minimum period of six
| |
| | FLSA guidelines.The North Carolina agency
|
| years. This information generally
| |
| | charged with enforcing Child Support
|
| includes: name; social security number;
| |
| | Orders and laws is:Office of Child
|
| dates of hire, rehire and termination;
| |
| | Support Enforcement
|
| wages by period; payroll pay periods and
| |
| | Division of Social Services
|
| pay dates; date and circumstances of
| |
| | Department of Health and Human Services
|
| termination.The North Carolina State
| |
| | 100 E. Six Forks Rd.
|
| Agency charged with enforcing the state
| |
| | Raleigh, NC 27603-1393
|
| wage and hour laws is:Department of Labor
| |
| | (919) 571-4120
|
| Labor Standards Bureau
| |
| | Carolina has the following provisions
|
| Wage and Hour Office
| |
| | for child support deductions:When to
|
| 4 West Edenton St.
| |
| | start Withholding? First pay period
|
| Raleigh, NC 27601-1092
| |
| | after 14 days from service.
|
| (800) 522-6762
| |
| | When to send Payment? Within 7 days
|
| minimum wage in North Carolina is $5.15
| |
| | of Payday.
|
| per hour.The general provision in North
| |
| | When to send Termination Notice?
|
| Carolina concerning paying overtime in a
| |
| | "Promptly"
|
| non-FLSA covered employer is one and one
| |
| | Maximum Administrative Fee? $2 per
|
| half times regular rate after 40-hour
| |
| | payment.
|
| week.North Carolina State new hire
| |
| | Withholding Limits? 40% of disposable
|
| reporting requirements are that every
| |
| | earnings for 1 order; 50% if more than 1.
|
| employer must report every new hire and
| |
| | Please note that this article is not
|
| rehire. The employer must report the
| |
| | updated for changes that can and will
|
| federally required elements of:Employee's
| |
| | happen from time to time.Charles J. Read,
|
| name
| |
| | CPA has been in the payroll, accounting
|
| Employee's address
| |
| | and tax business for 30 years, the last
|
| Employee's social security number
| |
| | fifteen in private practice. Mr. Read is
|
| Employer's name
| |
| | the author of "How to Start a New
|
| Employers address
| |
| | Business".For Professional Payroll
|
| Employer's Federal Employer
| |
| | services at a Budget Price go to a
|
| Identification Number (EIN) This
| |
| | Paperless Payroll Company.Go to For a
|
| information must be reported within 20
| |
| | full service payroll service bureau with
|
| days of the hiring or rehiring.
| |
| | CPA's on staff.See an excerpt of Mr.
|
| The information can be sent as a W4 or
| |
| | Read's interviews from William Shatners
|
| equivalent by mail, fax or
| |
| | "Heartbeat of America" television show on
|
| electronically.
| |
| | the websites linked above.
|
| There is a $25.00 penalty for a late
| |
| |
|
