Who is required to pay North Carolina UI taxes?

In North Carolina, most employers who have employees are required to pay Unemployment Insurance (UI) taxes to the Division of Employment Security (DES). This includes:

• Private employers who pay wages of $1,500 or more in any calendar quarter, or employ at least one worker for 20 or more weeks in a year.

• Nonprofit organizations and governmental agencies may also be subject to UI taxes, depending on specific exemptions.

• Agricultural employers are required to pay UI taxes if they meet certain wage or employee thresholds.

Employers must register with the North Carolina Department of Revenue and DES to report wages and pay UI taxes, ensuring compliance with state unemployment insurance laws.