NCSUITS is Live!
The NC Division of Employment Security is excited to announce that it has launched a new, modernized system to administer North Carolina's unemployment insurance tax program. The North Carolina State Unemployment Insurance Tax System, or NCSUITS, replaces the decades-old legacy system, and is designed to be easier to use with more convenient self-service options. Learn more about NCSUITS.
Employers must have an online account to manage tax and unemployment claims information.
If you are the most recent employer of a person seeking unemployment benefits, you are required to respond to a Request for Separation Information. Learn about Unemployment Requirements.
More information for employers can be found below.
Are You Required to Pay Taxes?
Unemployment insurance tax is a tax on employer payrolls paid by employers from which unemployment benefits are paid to qualified unemployed workers.
Create or Update an Employer Account
To manage unemployment insurance tax and information, employers must create an online account.
File, Adjust or Review Quarterly Tax & Wage Report
Learn how to file the quarterly report, correct the quarterly report, view and review past quarterly reports and provides the filing time period.
Charges to an employer’s account are assessed at the end of each calendar quarter. Charging statements are issued to each employer that has incurred charges during that quarter.
Tax Rate Information
Tax rates are assigned to all subject employers using the same experience rating formula. Learn how it is calculated and how to protest the tax rate.
Third-Party Administrators and Agents
Agents and third-party administrators are representatives interacting with DES on behalf of an employer.
Audits are performed to ensure compliance with the unemployment tax laws. DES samples employers for compliance by size and type of firm and by random selection.
Employers can help prevent fraud and strengthen the integrity of the unemployment insurance program in North Carolina.
State Unemployment Tax Act dumping is a practice used to circumvent paying unemployment insurance taxes involving manipulation of the state experience rating systems to achieve a lower tax rate.
Employers determined to be liable under the Employment Security Law (Chapter 96 of the North Carolina General Statutes) are required to prominently display the Certificate of Coverage and Notice to Workers poster in their workplace.
If you are the most recent employer of a person seeking unemployment benefits, you are required to respond to a Request for Separation Information.
Employers can get help with their accounts, tax requirements, charge rates and much more.