Unemployment Insurance

What is unemployment insurance tax?

Unemployment insurance (UI) tax is a tax on employer payrolls paid by employers. UI tax pays for unemployment benefits to qualified unemployed workers. Unemployment tax is not deducted from employee wages. The Division of Employment Security transfers unemployment tax payments made by employers to the Unemployment Insurance Trust Fund in Washington, D.C. Each year, a prorated share of the interest earned on this trust fund is added back to the account of each North Carolina employer having a credit experience rating balance.

Employer Online Services from the Division of Employment Security

Employers will find helpful information and self-service links online in a customer-friendly format. Log onto our website at des.nc.gov, click on Employer Services tab, then click Sign In (if you have created your user id and password) or click Sign Up to create your user id and password. To sign up the first time, you will need your seven digit NC Employer Account Number and six-digit PIN Number.

For more employer information visit the Division of Employment Security’s Frequently Asked Questions (FAQs) page.

Contact the Division of Employment Security

Employer Call Center 
(919) 707-1150
(866) 278-3822
des.tax.customerservice@ nccommerce.com