Unemployment insurance tax is a tax on employer payrolls paid by employers from which unemployment benefits are paid to qualified unemployed workers.
You are required to pay taxes if you are:
- A general business employer with gross payroll of at least $1,500 in any calendar quarter or with at least one worker in 20 different weeks during a calendar year.
- An employer who acquires all or any portion of a liable business in North Carolina.
- An employer who voluntarily elects to become liable regardless of not meeting the required criteria.
- An employer subject to the Federal Unemployment Tax Act, 26 U.S.C. § 3301 et seq.
- A 501(c)(3) non-profit organization with at least four workers in 20 different calendar weeks during a calendar year.
- An employer with agricultural labor of 10 or more workers on any day during 20 different calendar weeks in a calendar year, or with $20,000 or more in gross payroll for any calendar quarter.
- An employer with domestic employment in a private home, college club, fraternity or sorority with a gross payroll of at least $1,000 in any calendar quarter.
- A state or local government agency or department.
- An employment service company that contracts to supply individuals to perform employment services for clients or customers.
- Any Indian Tribe as defined in the Federal Unemployment Tax Act.