Individuals applying for unemployment benefits and employers managing tax and unemployment information must have an online account. To create an account, employers must have a Tax Account Number.

Additional information for employers can be found below.

Are You Required to Pay Taxes?

Unemployment insurance tax is a tax on employer payrolls paid by employers from which unemployment benefits are paid to qualified unemployed workers.

Tax Requirements

Create or Update an Employer Account

To manage unemployment insurance tax and information, employers must create an online account.

Employer Accounts

File, Adjust or Review Quarterly Tax & Wage Report

Learn how to file the quarterly report, correct the quarterly report, view and review past quarterly reports and provides the filing time period.

File or Adjust Quarterly Tax 

Quarterly Charging

Charges to an employer’s account are assessed at the end of each calendar quarter. Charging statements are issued to each employer that has incurred charges during that quarter.

Quarterly Charging

Tax Rate Information

Tax rates are assigned to all subject employers using the same experience rating formula. Learn how it is calculated and how to protest the tax rate.

Tax Rate Information

Third-Party Administrators and Remitters

Remitters and third-party administrators are representatives interacting with DES on behalf of an employer.

TPAs and Remitters

Tax Audits

Audits are performed to ensure compliance with the unemployment tax laws. DES samples employers for compliance by size and type of firm and by random selection.

Tax Audits

Prevent Fraud

Employers can help prevent fraud and strengthen the integrity of the unemployment insurance program in North Carolina.

Prevent Fraud

SUTA Dumping

State Unemployment Tax Act dumping is a practice used to circumvent paying unemployment insurance taxes involving manipulation of the state experience rating systems to achieve a lower tax rate.

SUTA Dumping

Workplace Posters

Employers determined to be liable under the Employment Security Law (Chapter 96 of the North Carolina General Statutes) are required to prominently display the Certificate of Coverage and Notice to Workersposter in their workplace.

Workplace Posters

Unemployment Requirements

If you are the most recent employer of a person seeking unemployment benefits, you are required to respond to a Request for Separation Information.

Unemployment Requirements