Employers are required to file the Quarterly Tax and Wage Report (Form NCUI 101) for each quarter, beginning with the quarter in which employment begins. Tax must be paid on each employee's wages up to the taxable wage base for each calendar year. Quarterly wages must be reported for each employee by name and Social Security number. Correct and complete Social Security numbers are required to properly record wages.

The Quarterly Report is used to report wage and tax information. Liable employers will need to file the report online, if you have 10 or more employee wage items. If you need to file by paper, you may download a blank Employer's Quarterly Tax and Wage Report from our website, or contact the Employer Call Center at 919-289-5424 to request that a blank form be mailed to you. The Employer's Quarterly Tax and Wage Report data can also be submitted on magnetic media.

Note:  If you believe that you should not have to file a report, please go to our Forms and Documents section and click on Change Ownership or Operational Status. Begin the application to report that your business has ceased, suspended or been sold. If you have no wages to report, but you are continuing business, you may need to file a Zero report. For questions, contact the Employer Call Center at 919-289-5424.

Sign In 

To file the Quarterly Tax and Wage Report, sign in using your unique User ID and PIN.

Submitting the Quarterly Tax and Wage Report

Tab/Accordion Items

§ 96-9.15(d) requires an employer or an agent of the employer that reports wages for ten (10) or more employee wage items, to file the Quarterly Tax and Wage Report in an electronic format.  Failure of an employer to comply with this requirement will be assessed a penalty of twenty-five dollars ($25.00).  For failure of the agent of an employer to comply with this requirement may result in denial of the right to report wages and file reports for that employer for a period of one year, following the calendar quarter in which the agent filed the improper report.

There are several options available to complete the requirement.

NCSUITS

The North Carolina State Unemployment Insurance Tax System (NCSUITS) is the new, modernized system to administer North Carolina’s unemployment insurance tax program that replaces DES’s decades-old tax mainframe and remote filing systems. The new system is designed to be easier to use with more convenient self-service options. More information can be found on our NCSUITS page.

Uploading and Amending Wage Reports

DES provides several step-by-step instructional videos to show employers and agents how to upload or amend wage reports. For a full list of NCSUITS videos, visit our NCSUITS video page.

Uploading Wage Reports by File Format 

Agent Wages - File Upload 

Agent Amend Wages - File Upload 

Employer Wages - File Upload 

Employer Wages - Amend Wages via File Upload 

Details about NCSUITS file requirements can be found on the NCSUITS documents page.

Paper Filing

The Employer's Quarterly Tax and Wage Report (Form NCUI 101) is used to report wage and tax information. You may download a blank Employer's Quarterly Tax and Wage Report (Form NCUI 101) from our website, or contact the Employer Call Center at 866-278-3822 to request that a blank form be mailed to you. 

Note: This option is only available to employers who have nine or less employee wage items.

Make a Tax Payment

Tax payments can be made online via e-check and credit card. The Division of Employment Security also accepts ACH credit payments initiated through your financial institution. For more information about ACH credit payments, contact the Employer Call Center at 866-278-3822. If the amount of tax due is less than $5.00, no payment is required but a report must be submitted. If the tax report is filed online or through other automated methods and payment is made by paper check, download and print a Payment Voucher form to submit with the check. Note: To avoid duplication, do not mail the payment with a copy of the electronically-filed return.

If a paper return is filed and payment is made by paper check or money order, the payment should be sent with the report to ensure proper credit.

Reporting Time Period

Quarter Reporting Period Due Date
First January 1 through March 31 April 30
Second April 1 through June 30 July 31
Third July 1 through September 30 October 31
Fourth October 1 through December 31 January 31


 

Failure to timely file quarterly reports or make payments (when due) will result in penalty charges for late filing and/or late payment, and/or interest on the amount of tax due. The late filing penalty is 5% of the amount of tax due per month, or portion thereof, to a maximum of 25%. The late payment penalty is 10% of the amount of tax due. Interest is charged at the rate set forth in G.S. §105-241.21(i) and is subject to change semi-annually.
 

The postmark date determines timeliness. Metered mail is not proof of timeliness.

Interest Rate for Delinquent Taxes

The interest rate is established under § 105-241.21.  Use the table below to calculate the interest due on delinquent unemployment insurance taxes. Determine the interest rate applicable to the delinquent period(s). Multiply the amount of tax due by the interest rate for each month, or portion thereof, from the due date to the date paid.

 

Interest Rate for Delinquent Taxes
Year Period Interest Rate
2019 January 1 through June 30 .50% (.0050)
2019 July 1 through December 31 .42% (.0042)
2020 January 1 through December 31 .42% (.0042)
2021 January 1 through December 31 .42% (.0042)
2022 January 1 through December 31 .42% (.0042)
2023 January 1 through December 31 .58% (.0058)
2024 Januar 1 through June 30 .67% (.0067)

 

North Carolina employment security law requires each employer to submit true and accurate information when filing the Quarterly Tax and Wage Report. In the event of erroneous information being submitted, adjustments can be made online by signing in and using the Remote Tax Filing System.

If submission by mail is necessary, you may download a blank NCUI-685 from our website under the Forms and Documents section.

The Remote Tax Filing System retains a copy of all Quarterly Tax and Wage Reports for a period of five years and Adjustment for a period of five years. You may view the Quarterly Reports and/or Adjustments at any time.