US Jurisdictions

North Carolina

New and Updated

  • Type:
    Employment Law Guide

    Payment of Wages: North Carolina

    This guide provides HR and payroll professionals with compliance guidance regarding North Carolina wage payment requirements, including those pertaining to wage payment methods, pay frequency, permitted and prohibited pay deductions, pay statements, employee notifications, final pay, deceased employee wages and unclaimed wages.

  • Type:
    Employment Law Guide

    Drugs, Alcohol and Smoking: North Carolina

    This guide provides HR professionals with an overview of North Carolina requirements regarding drugs, alcohol and smoking in the workplace, including those related to drug and alcohol policies, drug and alcohol testing, medical marijuana, disciplinary action, unemployment compensation and workers' compensation, discrimination, smoking restrictions and off-duty use of lawful products.

  • Type:
    Employment Law Guide

    Employment Contracts and Restrictive Covenants: North Carolina

    Enhanced to improve the comprehensiveness, organization and scope of coverage.

  • Type:
    Legal Timetable

    North Carolina Requires New Form NC-1099M

  • Type:
    Letters and Forms

    North Carolina Employee's Withholding Allowance Certificate, Form NC-4

    As mandated by the North Carolina Department of Revenue, a covered employer must provide new employees with the North Carolina Employee's Withholding Allowance Certificate, Form NC-4.

  • Type:
    Employment Law Guide

    Withholding Taxes: 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.

  • Type:
    Legal Timetable

    North Carolina Non-Wage Compensation Withholding Takes Effect

  • Type:
    Employment Law Guide

    Employment At-Will: North Carolina

    Enhanced to improve the comprehensiveness, organization and scope of coverage.

  • Type:
    Employment Law Guide

    Minimum Wage: North Carolina

    Enhanced to improve comprehensiveness with additional details about the tip credit.

  • Type:
    Employment Law Guide

    HR and Workplace Safety: North Carolina

    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.

North Carolina at a Glance

Local Coverage

Charlotte