North Carolina
For North Carolina, taxable wage base is $34,200; new employer ui tax rate is 1%; effective year is 2026, recorded from its source on 2026-08-18.
- State
- North Carolina our reading
- Taxable wage base
- $34,200 verified
- New employer UI tax rate
- 1% verified
- Effective year
- 2026 our reading
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
Important Information for Annual Experience Rating for 2026 Tax Rates Item | Amount, percentage, date | N.C.G.S. Statute | Taxable Wage Base for 2026 | $34,200 | Section 96-9.3 | Base Rate | 1.9% | Section 96-9.2(c) | Employer's Reserve Ratio Percentage (ERRP) | Employer's Reserve Ratio Multiplied by 0.68 | Section 96-9.2(c) | UI Tax Rate for Beginning Employers | 1% | Section 96-9.2(b) | Minimum UI Tax Rate | 0.06% | Section 96-9.2(c) | Maximum UI Tax Rate | 5.76% | Section 96-9.2(c) |
— des.nc.gov, retrieved 2026-08-18
Source
- des.nc.govhttps://www.des.nc.gov/employers/tax-rate-information