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Payroll North Carolina, Unique Aspects of North Carolina Payroll Law and Practice
The North Carolina State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a .00 penalty for a late report and 0 for conspiracy in North Carolina.
The North Carolina new hire-reporting agency can be reached at 888-514-4568 or on the web at www.ncnewhires.com
North Carolina does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.
North Carolina requires the following information on an employee's pay stub:
North Carolina requires that employee be paid no less often than monthly, semimonthly, biweekly, weekly, or daily.
In North Carolina there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.
North Carolina payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday (by mail if employee requests) and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.
There is no provision in North Carolina law concerning paying deceased employees.
Escheat laws in North Carolina require that unclaimed wages be paid over to the state after two years.
The employer is further required in North Carolina to keep a record of the wages abandoned and turned over to the state for a period of 10 years.
North Carolina payroll law mandates no more than .02 may be used as a tip credit.
In the North Carolina payroll law there is no provision covering required rest or meal periods.
There is no provision in North Carolina law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.
The North Carolina agency charged with enforcing Child Support Orders and laws is:
Office of Child Support Enforcement
Division of Social Services
Department of Health and Human Services
100 E. Six Forks Rd.
Raleigh, NC 27603-1393
North Carolina has the following provisions for child support deductions:
Please note that this article is not updated for changes that can and will happen from time to time.
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,