File the Quarterly Tax and Wage Report Online
Sign in to your NCSUITS account to file the report online.
The Quarterly Report is used to report wage and tax information. Employers must file the Quarterly Tax and Wage Report (Form NCUI101) for each quarter, beginning with the quarter in which employment begins for each employee.
Taxes 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. If you have ten or more employee wage items, you must file the report online.
Sold, suspended, or closed your business?
If you have closed, suspended, or sold your business, you may not have to file a report. Download the Change Ownership or Operational Status form to begin the application to report the status change.
If you have no wages to report but you are continuing business, you must file a Zero report. Call the UI Employer Support Center at 866-278-3822 if you have questions.
Submitting the Quarterly Tax and Wage Report
Online Filing & Payments
Employers, or an employer’s agent, that reports wages for 10 or more employees must file the Quarterly Tax and Wage Report in electronic format. Failure to file electronically results in:
- Employers are assessed a $25.00 penalty.
- Agents may be denied the ability to report wages and file reports for that employer for one year, following the calendar quarter in which the agent filed the improper report.
NCSUITS
The North Carolina State Unemployment Insurance Tax System (NCSUITS) is the system to administer North Carolina’s unemployment insurance tax program. It is designed to be easy to use with convenient self-service options.
Uploading and Amending Wage Reports
DES provides instructional videos to show employers and agents how to upload or amend wage reports. For a full list of NCSUITS videos, visit the NCSUITS video page. Details about NCSUITS file requirements can be found on the NCSUITS documents page.
- Uploading Wage Reports by File Format
- Agent Wages - File Upload
- Agent Amend Wages - File Upload
- Employer Wages - File Upload
- Employer Wages - Amend Wages via File Upload
Make a Tax Payment
Employers and agents can make payments in their NCSUITS account. There are three options:
- Pay online in NCSUITS via e-check and credit card.
- Online report submission
- Pay online or
- Print a Payment Voucher form and include with your payment.
- Paper report and check. Be sure to include payment with the report to ensure proper credit.
DES also accepts ACH credit payments initiated through your financial institution. For more information about ACH credit payments, contact the UI Employer Support Center at 866-278-3822.
While a single debt of $5.00 or less will appear as debt in NCSUITS, DES does not collect on a single AR for less than $5.00. Note: To avoid duplication, do not mail the payment with a copy of the electronically filed return.
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 |
The Employer's Quarterly Tax and Wage Report (Form NCUI 101) is used to report wage and tax information. If you have nine or less employee wage items, you can fill in, download, and mail it to the address listed on the form.
Note: This option is only available to employers who have nine or less employee wage items.
Employers and agents that do not file their quarterly report or make payments by the due date, will get penalty charges and interest on the amount of tax due.
- Late filing penalty is 5% of the amount of tax due per month, or a portion of it, to a maximum of 25%.
- Late payment penalty is 10% of the amount of tax due.
Interest is charged at the rate set forth in G.S. § 105‑241.21(i) and is subject to change semi-annually.
Note: If your report is mailed, it must be postmarked by the due date. Metered mail is not proof of timeliness.
Interest Rate for Overdue Taxes
The interest rate is set by law under § 105‑241.21. Use the table below to calculate the interest due on overdue taxes.
- Find the interest rate that applies to the overdue (or delinquent) period(s).
- Then, multiply the amount of tax due by the interest rate for each month, or part of it, from the due date to the date paid.
| Interest Rate for Delinquent Taxes | ||
|---|---|---|
| Year | Period | Interest Rate |
| 2020 | January 1 through December 31 | .42% (.0042) |
| 2021 | January 1 through December 31 | .42% (.0042) |
| 2022 | January 1 through December 31 | .42% (.0042) |
| 2023 | January 1 through December 31 | .58% (.0058) |
| 2024 | January 1 through December 31 | .67% (.0067) |
| 2025 | January 1 through June 30 | .58% (.0058) |
Each employer must submit correct information when filing the Quarterly Tax and Wage Report as stated in the North Carolina Employment Security Law. If incorrect information is submitted, adjustments can be made online through NCSUITS. If you need to send it in by mail, then download and complete the NCUI-685 form.
NCSUITS keeps a copy of employers’ Quarterly Tax and Wage Reports and Adjustments for a period of five years. You may view the reports and adjustments any time.