North Carolina Releases 2026 Unemployment Wage Base, Tax Rates

Nov. 19, 2025, 6:29 PM UTC

North Carolina released its 2026 unemployment insurance tax rates and wage base information on the Department of Commerce and Employment Security website.

Tax rates for experienced employers range from 0.06% to 5.76%, according to the website. The rate for new employers is 1%.

Tax rate assignments for 2026 were sent on Nov. 17, according to the website. The deadline for employers to make a voluntary contribution is Dec. 17, 2025, while the deadline to protest tax rates is April 30, 2026.

The unemployment-taxable wage base for 2026 is $34,200, up from $32,600 for 2025, according to the website.

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