The Employment Security Commission of North Carolina accepts EFT Debit and EFT Credit payments of unemployment taxes.
How to apply
The Employment Security Commission of North Carolina requires all EFT users to submit an Authorization Agreement form before submitting tax payment files. For ACH credit payments you must contact the Tax Department at (919) 707-1150. Once approved, you will receive a packet of information that includes tax addenda record formats and state routing and bank account numbers. Please use this information to verify that all bank account information is correctly entered in the application prior to remitting any tax payments to your bank for processing.
For more information about making EFT payments please visit the Employment Security Commission of North Carolina website and click the FAQs link at the bottom of the Business services page.
Payment and other information
Form NCUI 101 is still required on the regular due date for the particular tax period being paid even if you are paying via EFT.
15th of the following month/year-end is last day of the following month
Check, ACH
Yes
No
Quarterly
Last day of the following month
Check, ACH
Yes
No
Accepted
Approval required
ACH Debit
ACH Credit
ACH / EFT payment information
The North Carolina Department of Revenue accepts EFT-Debit and EFT-Credit payments of withholding taxes.
North Carolina Department of Revenue determines whether a taxpayer is subject to the Electronic Funds Transmission (EFT) requirement by reviewing tax payment histories for a twelve consecutive month period. If you are required to submit tax payment files via EFT, you will be notified by mail at least sixty days prior to the first day of the month in which a payment is due. Once required, an employer must participate for a minimum of 12 consecutive months.
Employers who were not notified can remit their taxes via EFT on a voluntary basis. Once registered, an employer must participate for a minimum of 12 consecutive months.
How to apply
The North Carolina Department of Revenue requires all EFT users to submit Form EFT-100 Electronic Funds Transfer Authorization Agreement prior to submitting tax payment files.
For more information about making EFT payments and to obtain Form EFT-100 Electronic Funds Transfer Authorization Agreement, please visit the North Carolina Department of Revenue website and navigate to the Electronic Services > Businesses page.
Payment and other information
If you are paying via EFT, you are not required to file Forms NC-5 and NC-5P. However, Form NC-3 is still required annually. Semiweekly filers must also file Form NC-5Q quarterly. If Form NC-5Q has an amount due, the payment should be made by check accompanied by payment Form NC-5P.
North Carolina Department of Revenue
PO Box 25000, Raleigh, NC 27640-0615
NC-5P
North Carolina Department of Revenue
PO Box 25000, Raleigh, NC 27640-0050
NC-5Q
North Carolina Department of Revenue
PO Box 25000, Raleigh, NC 27640-0605
NC-3
North Carolina Department of Revenue
PO Box 25000, Raleigh, NC 27640-0001
Deposit Schedule
Due Date
Payment Method(s)
Zero Filing Required
Zero EFT Accepted
Accepted
Approval required
ACH Debit
ACH Credit
ACH / EFT payment information
The Employment Security Commission of North Carolina accepts EFT Debit and EFT Credit payments of unemployment taxes.
How to apply
The Employment Security Commission of North Carolina requires all EFT users to submit an Authorization Agreement form before submitting tax payment files. For ACH credit payments you must contact the Tax Department at (919) 707-1150. Once approved, you will receive a packet of information that includes tax addenda record formats and state routing and bank account numbers. Please use this information to verify that all bank account information is correctly entered in the application prior to remitting any tax payments to your bank for processing.
For more information about making EFT payments please visit the Employment Security Commission of North Carolina website and click the FAQs link at the bottom of the Business services page.
Payment and other information
Form NCUI 101 is still required on the regular due date for the particular tax period being paid even if you are paying via EFT.
Note: The files are created when the forms include state withholding amounts. For 1099-R, the file gets created when recipient address is that of North Carolina.
Form NC-3 is a Transmittal form for the state W-2. Therefore, to process Form NC-3, you'll need to select W-2 as the form type in the Actions > Process (or Edit) Payroll Tax Forms screen.
Forms NC-3 and W-2 Copy 1 are available to file electronically for tax years 2020 and later. You will still be able to upload internet file for tax years 2019 and prior.
Form NC-3 requires the Transmitter contact email address of 30 characters or less. Accounting CS will prevent the transmission of the electronic file if the email address is more than 30 characters.
Note: Enter the North Carolina Remitter Number in the Transmitter Information dialog, accessed from the Actions > Process Internet/Magnetic Files screen.
Form NC-5Q
Registration required - No
File format - .txt
Navigate to the North Carolina Department of Revenue's website and go to File & Pay under which select e-services and then select Withholding NC-5 and NC-5P.
Form NC-3
Registration required - No
File format - FSET
Form W-2 Copy 1
Registration required - No
File format - FSET
State ID formats
Unemployment ID: 7 digits formatted as ##-##-### OR 8 digits formatted as ##-##-### #
Accounting CS
