What is unemployment insurance tax?

As an employer, you pay Unemployment Insurance (UI) tax on your payrolls.  This UI tax pays for the benefits that are paid to qualified, unemployed workers. Unemployment tax is not deducted from employee wages.

N.C. Commerce's Division of Employment Security transfers unemployment tax payments made by employers to the federal Unemployment Insurance Trust Fund in Washington, D.C. Each year, a prorated share of the interest earned on this trust fund is added back to the account of each North Carolina employer having a credit experience rating balance.

Online Services for Employers

Find helpful information and self-service links when you visit our unemployment insurance website.

  • If you've previously created an account for the site, then click Sign In and enter your user ID and password.  You'll find the Sign In link in the site's main menu section.
  • If this is your first time at the site, click Sign Up to create your user ID and password.  For this first time, you will need your seven digit NC Employer Account Number and your six-digit PIN Number to complete your sign up.

For more employer information, visit the Division of Employment Security’s Frequently Asked Questions (FAQs) page.

For information specifically related to COVID-19 and unemployment insurance for employers, visit this Division of Employment Security page.

Contact the Division of Employment Security

Employer Call Center 
(919) 707-1150
(866) 278-3822
des.tax.customerservice@ nccommerce.com