State witholding taxes must be withheld from employee wages and remitted to the N.C. Department of Revenue.  
To register with the State of North Carolina, you must complete an Application for Withholding Identification Number (Form NC-BR) or apply online.

The unemployment insurance program in NC is designed to provide temporary economic benefits to eligible workers.  To determine the extent of your obligation, contact your local Job Service Center. 

Employment Security Commission
700 Wade Ave.
Raleigh, NC 27605
(919) 707-1170

The Workers' Compensation Act requires that any employer who employs three or more employees provide workers’ compensation coverage.  Any sole proprietor or partner of a business whose employees are eligible for benefits may also be covered as an employee.  To obtain Worker's Comp insurance, contact your insurance agent.   The Worker's Compensation Act is administered through the NC Industrial Commission.

Federal and State law requires employers to report newly hired and re-hired employees  to the North Carolina State Directory of New Hires.  Link to the website or contact below:

            NC Department of Health & Human Services

Child Support Enforcement

New Hire Operations Center

P. O. Box 900004

Raleigh, NC  27675-90004

(888) 514-4568

The North Carolina Department of Labor administers and implements the Occupational Safety and Health Act (OSHA) of North Carolina.OSHA standards protect workers from unsafe and unhealthy working conditions.  For information regarding OSHA requirements, contact the:

North Carolina Department of Labor
Occupational Safety and Health Division
4 W. Edenton Street
Raleigh, NC 27601
(919) 807-2900

The federal government requires that every employer who pays wages to one or more employees file an application for an employer identification number with the IRS.

To register you should file an Application for Employer Identification Number (Form SS-4) with the:

Internal Revenue Service Center
Attn:  EIN Operation
Holtsville, NY  00501

1.800.829.4933

FICA or Federal Insurance Contribution Act is the tax contribution to Social Security and Medicare. 

The U.S. Department of Labor administers and enforces the federal OSHA rules designed to protect workers from workplace hazards.

For information regarding compliance with federal standards, contact:

U.S. Department of Labor (Raleigh Area Office)
4407 Bland Road, Suite 210
Raleigh, North Carolina 27609
(919) 790-8096
(919) 790-8224 FAX

You can find more information on the federal OSHA website.

The Immigration Reform and Control Act of 1986 requires employers to verify employment eligibility by completing and retaining a one-page Employment Eligibility Form (Form I-9).