# North Carolina — State unemployment insurance taxable wage bases and new employer tax rates by US state

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, not quoted from the source)_
- **Taxable wage base:** $34,200 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 1% _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## 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) |

## Source

- https://www.des.nc.gov/employers/tax-rate-information

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).