How to pay North Carolina withholding/UI tax dues?

The North Carolina Department of Revenue requires employers to withhold income tax. You can file your return and pay your North Carolina income tax online at ncdor.gov/file-pay.

Electronic Payment Methods (Recommended):
You can pay your withholding tax electronically using the Department of Revenue’s E-File system, available 24/7. Payment options include:

1. Bank Draft: Free of charge.

2. Credit or Debit Card: Mastercard or Visa accepted. A $2 convenience fee is charged per $100 paid.

For larger payments, you can use Electronic Funds Transfer (EFT) via ACH credit or ACH debit. Enrollment with the Department is required to use these batch payment methods. More information is available at ncdor.gov/file-pay/electronic-funds-transfer or by calling the EFT Helpline at 877-308-9103 (toll-free).

Mail Payment Method:
If you prefer to pay by mail, request a coupon booklet with preaddressed forms from the Department. If using a blank form, ensure your business name and North Carolina withholding ID match previous reports exactly.

Payment Frequency and Forms:
Your payment schedule depends on your average monthly withholding amount:

• Quarterly Filers: Average monthly withholding < $250. Payments due quarterly by the last day of the month following the quarter, filed with Form NC-5.

• Monthly Filers: Average monthly withholding $250–$2,000. Payments due by the 15th of the following month (December due Jan 31), filed with Form NC-5.

• Semiweekly Filers: Average monthly withholding ≥ $2,000. Pay when federal withholding is due, using Form NC-5P.