North Carolina
This guide provides compliance guidance for HR and payroll professionals regarding North Carolina income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; earned income tax credit notices; and recordkeeping.
Enhanced to improve the comprehensiveness, organization and scope of coverage.
Enhanced to improve comprehensiveness with additional details about the tip credit.
This guide provides HR professionals with an overview of North Carolina requirements regarding workplace safety and health, including those related to the state plan, the Occupational Safety and Health Act of North Carolina, compliance programs, safety and health programs, safety committees, hazard communication, reporting and recordkeeping, workplace posters, the statute of limitations for personal injuries, the use of electronic devices while driving, and drug and alcohol testing.
Updated to reflect amendments regarding certificates of relief for criminal convictions, effective December 1, 2018.
Updated to reflect amendments regarding certificates of relief for criminal convictions, effective December 1, 2018.
Updated to reflect the repeal of the overtime requirement for employees of seasonal amusement and recreational establishments, effective January 1, 2018.
Updated to reflect the overtime and recordkeeping exemption for employees of seasonal amusement and recreational establishments, effective January 1, 2018.