NC SUTA 2025 Rate Updates: What Employers Need to Know

North Carolina employers, it is time to update your payroll! The Division of Employment Security (DES) has mailed the 2025 State Unemployment Tax Act (SUTA) tax rate assignments.

Key updates for 2025:

  • Taxable wage base: Increased to $32,600 (up from $31,400 in 2024).
  • Assigned tax rates: Check your Form NCUI 104 for your business’ specific rate.

Make sure to update your payroll systems with the new wage base and rate to ensure compliance. If you did not receive your rate assignment or have questions, contact the DES Employer Call Center at 866-278-3822 or visit their website.

Stay on top of these changes to avoid penalties and ensure smooth payroll operations!

Source: https://apspayroll.com/resources/payroll-taxes-rates-changes/suta-wage-bases

Source: https://www.des.nc.gov/employers/tax-rate-information