Create or Update an Employer Account

Any employer deemed liable under Employment Security Law must apply for and receive an Employer Tax Account Number in order to pay unemployment insurance to eligible recipients. Unemployment insurance is funded through a tax employers pay on their payrolls, from which unemployment benefits are paid to qualified unemployed workers.

Unemployment tax is not deducted from employee wages. Unemployment tax payments made by employers are transferred 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 that has a credit experience rating balance.

Creating and Updating an Account

New Accounts: Apply for an Employer Tax Account Number

New Accounts: Apply for an Employer Tax Account Number

North Carolina employment security law requires each employer to submit true and accurate information for determining liability by completing an Employer Status Report (Form NCUI 604) for a determination of liable status. You can receive a quicker liability determination by applying for an Employer Tax Account Number online. After assigned an account number, employers will receive a PIN number in the mail. To conduct business on the Division of Employment Security website, you must create an online account using the account number and PIN. If you cannot submit your account information online, you may download Form NCUI 604 to print, fill out and mail to DES.

Create your online account

Sign Up the Account Number and PIN

Sign Up the Account Number and PIN

After you receive the PIN by mail, you must create an online account on our website with your Account Number and PIN.  When you create your online account, you will choose a unique User ID and PIN.

Activation

Activation

When you have successfully created your User ID and PIN, you will be sent an email with instructions  to activate your account. Note that the activation link is only valid for one hour. After you activate your account, you will be able to sign in and view the account information.

Liability and Tax Rate Information

Liability and Tax Rate Information

Based upon the information provided at the time of application, you will receive a letter stating the Liability Date and Tax Rate Information.

New Employer Tax Rate Table

New Employer Tax Rate Table

Year

Standard Beginning Tax Rate

Taxable Wage Base

2016

         1.000% (.01000)

      $22,300

2017

         1.000% (.01000)

      $23,100

2018

         1.000% (.01000)

      $23,500

2019

         1.000% (.01000)

      $24,300

2020

         1.000% (.01000)

      $25,200

Reducing the Tax Rate

Reducing the Tax Rate

For more information about tax rates and reducing the tax rate, refer to the Tax Rate Section.

Updating an Account

Updating an Account

Each employer is required to notify the Division of Employment Security when status changes occur, such as changes in ownership, change of address, when the business closes or ceases to operate, or when a closed or inactive business begins to operate again. To make changes to your account information, you must sign in.  After signing in, you may review your account information and make the necessary changes online using the Change in Status Report, or you can download Form NCUI 101-A to print, fill out and mail to DES. 

Each year, you will be required to review your account information and verify that all information continues to be accurate.