File, Adjust or Review Quarterly Tax & Wage Report

Employers are required to file the Quarterly Tax and Wage Report (Form NCUI 101) for each quarter, beginning with the quarter in which employment begins. Tax must be paid on each employee's wages up to the taxable wage base for each calendar year. Quarterly wages must be reported for each employee by name and Social Security number. Correct and complete Social Security numbers are required to properly record wages.

The Quarterly Report is used to report wage and tax information. Liable employers will need to file the report online, if you have 10 or more employee wage items. If you need to file by paper, you may download a blank Employer's Quarterly Tax and Wage Report from our website, or contact the Employer Call Center at 919-707-1150 to request that a blank form be mailed to you. The Employer's Quarterly Tax and Wage Report data can also be submitted on magnetic media.

Note:  If you believe that you should not have to file a report, please go to our Forms and Documents section and click on Change Ownership or Operational Status. Begin the application to report that your business has ceased, suspended or been sold. If you have no wages to report, but you are continuing business, you may need to file a Zero report. For questions, contact the Employer Call Center at 919-707-1150.

Sign In 

To file the Quarterly Tax and Wage Report, sign in using your unique User ID and PIN.

Submitting the Quarterly Tax and Wage Report

Online Filing

Online Filing

Employers with ten  or more employee wage items are required to file online. There are several options available to complete the requirement.

The Remote Tax Filing System

The online system may be used to file the Quarterly Tax and Wage Report. You may access the online system by signing in. For more information about using the online system, click here.

Note: Once you receive confirmation the quarterly report is filed, you will be given an option to print the report. Printing the report after filing ensures the entire Social Security number is visible. When viewing the report later, only the last four digits of the Social Security number are visible.

File Upload

We have three formats that you may use to upload a file. For more information about file formatting, please refer to the Specification and Record Layout for Magnetic and Electronic Filing booklet found under the Forms and Documents section. 

Paper Filing

The Employer's Quarterly Tax and Wage Report (Form NCUI 101) is used to report wage and tax information. You may  download a blank Employer's Quarterly Tax and Wage Report (Form NCUI 101) from our website, or contact the Employer Call Center at 919-707-1150 to request that a blank form be mailed to you. 

Note: This option is only available to employers who have nine or less employee wage items.

Make a Tax Payment

Tax payments can be made online via e-check and credit card. The Division of Employment Security also accepts ACH credit payments initiated through your financial institution. For more information about ACH credit payments, contact the Employer Call Center at 919-707-1150. If the amount of tax due is less than $5.00, no payment is required but a report must be submitted. If the tax report is filed online or through other automated methods and payment is made by paper check, download and print a Payment Voucher form to submit with the check. Note: To avoid duplication, do not mail the payment with a copy of the electronically-filed return.

If a paper return is filed and payment is made by paper check or money order, the payment should be sent with the report to ensure proper credit.

Reporting Time Period

Quarter

Reporting Period

Due Date

First

January 1 through March 31

April 30

Second

April 1 through June 30

July 31

Third

July 1 through September 30

October 31

Fourth

October 1 through December 31

January 31


 

Failure to Submit the Quarterly Report

Failure to Submit the Quarterly Report

Failure to timely file quarterly reports or make payments (when due) will result in penalty charges for late filing and/or late payment, and/or interest on the amount of tax due. The late filing penalty is 5% of the amount of tax due per month, or portion thereof, to a maximum of 25%. The late payment penalty is 10% of the amount of tax due. Interest is charged at the rate set forth in G.S. §105-241.1(i) and is subject to change semi-annually.
 

The postmark date determines timeliness. Metered mail is not proof of timeliness.

Interest Rate for Delinquent Taxes

Use the table below to calculate the interest due on delinquent unemployment insurance taxes. Determine the interest rate applicable to the delinquent period(s). Multiply the amount of tax due by the interest rate for each month, or portion thereof, from the due date to the date paid.

 

Interest Rate for Delinquent Taxes

Year

Period

Interest Rate

2015

January 1 through December 31

.42% (.0042)

2016

January 1 through December 31

.42% (.0042)

2017

January 1 through December 31

.42% (.0042)

2018

January 1 through December 31

.42% (.0042)

2019

January 1 through June 30

.50% (.0050)

2019

July 1 through December 31

.42% (.0042)

2020

January 1 through June 30

.42% (.0042)

Adjustments

Adjustments

North Carolina employment security law requires each employer to submit true and accurate information when filing the Quarterly Tax and Wage Report. In the event of erroneous information being submitted, adjustments can be made online by signing in and using the Remote Tax Filing System.

If submission by mail is necessary, you may download a blank NCUI-685 from our website under the Forms and Documents section.

Review of the Quarterly Tax and Wage /Adjustment Report

Review of the Quarterly Tax and Wage /Adjustment Report

The Remote Tax Filing System retains a copy of all Quarterly Tax and Wage Reports for a period of five years and Adjustment for a period of five years. You may view the Quarterly Reports and/or Adjustments at any time.