North Carolina Nanny Tax Guide
North Carolina has a simple flat income tax of 4.5% and no disability or paid leave requirements. The high SUI wage base means employers pay on more of each employee's wages.
Minimum Wage
$7.25/hour (federal)
SUTA Rate Range
0.06% - 5.64%
Key Things to Know
- Flat state income tax of 4.5%
- Uses federal minimum wage
- No disability or paid leave requirements
- High SUI wage base ($31,400)
North Carolina Employer Requirements
State Income Tax
North Carolina uses a flat 4.5% income tax rate. Standard deduction is $12,750 (single) or $25,500 (married).
State Unemployment Insurance
Employers pay SUI tax on the first $31,400 of wages. New employer rate is 1.0%, with rates ranging from 0.06% to 5.64% based on experience.
Workers' Compensation
North Carolina generally does not require workers' compensation for household employers with fewer than 3 employees.
What will it cost?
Wondering what you'll actually owe as a North Carolina employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.
This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.
Learn More
Nanny Tax Calculator
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2026 Tax Deadline Calendar
All quarterly deadlines for North Carolina and federal taxes.
Complete Guide to Nanny Taxes
Everything you need to know about household employment taxes.
Nanny Cost by State
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