North Carolina Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Not specified (federal default) |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt |
| Record Retention | 3 years |
State Income Tax
Required
Withholding Form: NC-4/NC-4EZ
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Not required
New Hire Reporting
Deadline: Within 20 days of hire
Special Requirements
State-Specific
4 hrs/year parental school leave
Required Forms
State Withholding Allowance Certificate
at-hire
Form NC-4/NC-4EZ
North Carolina state income tax withholding form
Purpose: Employee completes for state tax withholding
NCUI 604
as-needed
North Carolina state form
Purpose: State compliance
NC-BR
as-needed
North Carolina state form
Purpose: State compliance
NCUI 101
as-needed
North Carolina state form
Purpose: State compliance
NC-5 (quarterly)
as-needed
North Carolina state form
Purpose: State compliance
NC-3 (annual)
as-needed
North Carolina state form
Purpose: State compliance
NC Directory of New Hires
as-needed
North Carolina state form
Purpose: State compliance
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.