---
title: "Hiring Your First Employee in NC"
description: "Steps to hire your first employee in North Carolina: EIN, employee forms, state registrations, new hire reporting and workers' compensation."
url: https://markpattyaccounting.com/resources/nc-new-employer-guide
lang: en
last_modified: 2026-09-16
---
# Hiring your first employee in North Carolina

## Quick answer
Before the first payday: get a federal Employer Identification Number (EIN), register with the NC
Department of Revenue for withholding, set up a state unemployment insurance account with the NC
Division of Employment Security, and collect a Form W-4, Form NC-4 and Form I-9 from your new
employee. Then complete new hire reporting with the North Carolina New Hire Directory.

## Step by step
1. Get an EIN. Apply free with the IRS. You'll use it on payroll filings.
2. Register for North Carolina withholding. Use the NCDOR online business registration (or Form
   NC-BR) to get your withholding account number.
3. Set up unemployment insurance. Create an account in NCSUITS, the NC Division of Employment
   Security's unemployment insurance tax system.
4. Collect the new-hire forms.
   - Form W-4 for federal withholding
   - Form NC-4 (or NC-4 EZ) for North Carolina withholding
   - Form I-9 to verify identity and work authorization (required for every hire)
5. Complete new hire reporting. Federal and state new hire reporting rules require employers to
   report new and rehired employees to the North Carolina New Hire Directory (ncnewhires.com).
6. Check workers' compensation. In general, North Carolina businesses with three or more
   employees must carry workers' compensation insurance. Some businesses need it with fewer, so check
   the NC Industrial Commission's rules for your industry.

first payday. [Hand off my payroll] [Call (704) 471-1414]

## What happens every payday
- Withhold federal income tax, Social Security and Medicare, and North Carolina income tax
- Deposit the withheld taxes on your required schedule
- Keep records of pay, hours and withholding

## Filings through the year
| Filing | When |
|---|---|
| Form 941, federal quarterly payroll return | By the last day of the month after each quarter ends |
| North Carolina withholding returns and payments | On the schedule that applies to your business |
| State unemployment insurance Quarterly Tax and Wage Report | Quarterly, through NCSUITS |
| Form W-2 to employees | By January 31 (next business day if it falls on a weekend) |

Keep employment tax records for at least 4 years.

## Common first-time mistakes
- Paying someone as a contractor when they should be an employee
- Missing a deposit or quarterly deadline
- Skipping new hire reporting or the I-9
- Not registering with the state before the first payroll

## Official sources
- IRS, Hiring employees: https://www.irs.gov/businesses/small-businesses-self-employed/hiring-employees
- IRS, Get an employer identification number (EIN): https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
- IRS Publication 15: https://www.irs.gov/publications/p15
- NCDOR, Register a business: https://www.ncdor.gov/taxes-forms/register-business
- NCDOR, Withholding tax: https://www.ncdor.gov/taxes-forms/withholding-tax
- NC Division of Employment Security, Employers: https://des.nc.gov/employers
- NC New Hire Directory: https://ncnewhires.ncdhhs.gov/
- NC Industrial Commission, Employer information: https://www.ic.nc.gov/employers.html

## Related services
- Payroll in Shelby: https://markpattyaccounting.com/services/payroll

---

Mark Patty & Associates, LLC
724 South Morgan Street, Shelby, NC 28150
Phone: (704) 471-1414
Hours: Monday to Friday, 8:00 AM to 5:00 PM. After hours by appointment.
Page: https://markpattyaccounting.com/resources/nc-new-employer-guide