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North Carolina - State Unemployment Insurance

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North Carolina is what's referred to as a PEO-reporting state for unemployment insurance. Justworks will report unemployment taxes under the Justworks unemployment account number. Customers will be subject to the Justworks state unemployment rate. Please suspend or close your previous unemployment account.

Closing NC Unemployment and Withholding Accounts:

Please follow the steps outlined below to close your NC Unemployment account:

  1. Complete the Change in Status Report (NCUI-101-A) following the instructions below:
    1. Last date of employment: (enter the day before your effective date with Justworks)
    • Complete the top section at the top of page 1 with your business information, including your unemployment account number.
    • For “Nature of Change” select box E, Operating without employees.
    • Sign. 
  2. Please mail this form directly to the state to:
    NC Dept. of Commerce
    Division of Employment Security
    P.O. Box 26504
    Raleigh, NC 27611-6504

Alternatively, you may also fill out the Change in Status Report (NCUI-101-A) online or fax it to the NC Employer Call Center at 919-715-0780.

Please follow the steps outlined below to close your NC Withholding account:

  1. Complete the Out-of-Business Notification (NC-BN), following the instructions below:
    • Complete the Account Information section with your company’s information.
    • Question 1: If permanently closed, enter the date closed: (enter the day before your Justworks effective date)
    • Question 3: Fill in each circle for accounts that are seasonal or closed: (select Withholding)
  2. Please send this form back to the address listed at the bottom of the form.
  3. Within 30 days of the last payment of wages, file the annual reconciliation with the departmental copies of the wage and tax statements and give the employees their copies. For information and instructions on filing an NC-3 Annual Withholding Reconciliation, see eNC3 Filing Options and Waiver Information.

Disclaimer

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.

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