North Carolina · 2026 employer costs
The cost of an employee in North Carolina
At a $75,000 salary, the fully-burdened cost of an employee in North Carolina is about $81,279, the 27th-lowest of 51 — above Maine ($81,234) and Massachusetts ($81,220), below New Mexico ($81,287) and Kentucky ($81,291).
North Carolina's 2026 state unemployment (SUI) tax applies to the first $34,200 of each employee's wages, at a 1% new-employer rate. Experienced employers pay 0.06%–5.76% based on their layoff history. North Carolina adds no employer-specific payroll tax beyond SUI; its income tax is withheld from employees, not paid by you.
North Carolina SUI and FUTA quick rates
2026 employer-side planning defaults, before experience-rating adjustments.
- Default SUI rate
- 1%
- New-employer rate; use your notice rate if available.
- SUI taxable wage base
- $34,200
- Maximum wages subject to North Carolina SUI per employee.
- New-employer SUI maximum
- $342
- Taxable wage base × the new-employer rate; experience rates vary.
- Net FUTA maximum
- $42
- Assumes the full standard credit after timely state UI payment: 0.60% on the first $7,000.
Review the federal FUTA sources and North Carolina rate sources.
North Carolina employer payroll tax calculator
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How the $6,279 on top of salary breaks down
- Social Security74%
- Medicare17%
- FUTA1%
- State SUI5%
- Workers' comp3%
| Cost item | Rate or assumption | annual amount |
|---|---|---|
| Base wages | Annual rate basis | $75,000 |
| Social Security (employer) | 6.20% up to $184,500 | $4,650 |
| Medicare (employer) | 1.45% (no cap) | $1,088 |
| FUTA | 0.60% on first $7,000 | $42 |
| State unemployment (SUI/NC) | 1.00% up to $34,200 | $342 |
| Workers' compensation (est.)est. | ~0.21% (office/clerical est.) | $158 |
| Total annual cost | $81,279 |
$75,000 annualized wages · 2,080 paid hours · North Carolina · 1 in role · 1 total employer headcount · tax year 2026.
Health $0/year · retirement 0% · other benefits 0% · payroll/PEO fees $0/year.
Employer-paid costs only — employee withholdings (state income tax, SDI, employee-funded leave) are excluded; these are costs on top of wages, not deductions. Estimate for budgeting, not tax advice. Defaults use the new-employer SUI rate and an office-class workers'-comp estimate. See methodology.
North Carolina employer payroll taxes (2026)
- State income tax on wages
- Yes
- State unemployment (SUI) wage base
- $34,200
- SUI new-employer rate
- 1%
- SUI rate range (experienced)
- 0.06% – 5.76%
- FUTA (federal unemployment)
- 0.60% on first $7,000Standard 0.6% net rate (no projected credit reduction).
- Workers' comp (office class, est.)
- ~$0.07–$0.35 / $100Estimate — set by your carrier and experience rating.
2026 tax year · each North Carolina figure carries a primary and an independent source (see sources) · last verified June 2026.
Worked examples
Default employer-cost estimates in North Carolina, using 2026 rates:
| Salary | Added | Total cost | Burden |
|---|---|---|---|
| $45,000 | $3,921 | $48,921 | +8.7% |
| $75,000 | $6,279 | $81,279 | +8.4% |
| $120,000 | $9,816 | $129,816 | +8.2% |
Hourly wage examples
Assumes 40 hours/week for 52 paid weeks.
| Base rate | Burden / hr | Loaded / hr | Burden |
|---|---|---|---|
| $20.00 | $1.76 | $21.76 | +8.8% |
| $40.00 | $3.33 | $43.33 | +8.3% |
Both tables include Social Security (6.20% to $184,500), Medicare, net FUTA, North Carolina SUI at the new-employer rate (1%), automatically modeled state employer charges, and an office workers'-comp estimate. They assume a total employer headcount of one and exclude optional benefits.
North Carolina employer cost FAQ
How much does it cost to employ someone in North Carolina?
Beyond salary, a North Carolina employer pays Social Security and Medicare (7.65% combined), FUTA, and North Carolina state unemployment on the first $34,200 of wages. For a $75,000 salary that totals about $81,279 (+8.4%) before optional benefits.
What is the North Carolina SUI / SUTA rate for 2026?
The 2026 North Carolina taxable wage base is $34,200. New employers pay 1%; experienced employers range 0.06%–5.76% based on their claims history.
What employer payroll costs are specific to North Carolina?
North Carolina adds no employer-specific payroll tax beyond SUI; the rest of the stack is the federal FICA and FUTA every US employer pays.
How much does an employer pay for payroll tax?
For a $75,000 salary in North Carolina, an employer pays about $6,279 in payroll taxes and workers' comp on top of wages — roughly 8.4% — for a fully-burdened cost near $81,279. The North Carolina SUI rate is the main variable.
How much does a $20 an hour employee cost an employer?
A $20/hour employee (about $41,600 a year) in North Carolina costs an employer roughly $45,254 fully burdened — about 8.8% over wages — once Social Security, Medicare, FUTA, North Carolina SUI and workers' comp are added.
States with a similar cost of employment
Read how the burden stack works in our labor burden rate guide, compare 1099 vs W-2 employer costs, and see every figure sourced in our methodology.