North Carolina Form NCUI-101 and NCUI-685, Employer's Quarterly Tax and Wage Report and Amended , Employer's Quarterly Tax and Wage Report

Greg Hatfield Updated by Greg Hatfield

North Carolina Form NCUI-101 and NCUI-685 , Employer's Quarterly Tax and Wage Report and Amended Employer's Quarterly Tax and Wage Report

The North Carolina State Unemployment Insurance Tax System (NCSUITS) is the system to administer North Carolina’s unemployment insurance tax program.  It is designed to be easy to use with convenient self-service options. 

You will access NCSUITS through the DES website (des.nc.gov), using your current login credentials to sign in to NCSUIT.

Creating an account

Employers and remitters currently registered with the Division of Employment Security’s current remote tax filing system will not need to re-register in NCSUITS. All existing information will convert to the new system. All employers and agents (remitters) currently registered with the current only need to update their existing accounts at this time.

The Employer/Agent ID Number is the same number as the former Employer Account Number or EAN. When you are asked to provide the ID Number, you should enter your 6-or-7-digit number with either three-or-four leading zeros. NCSUITS requires the ID Number to be 10 digits, so the Division of Employment Security opted to add the leading zeros to create that 10-digit number.

If your account number is 8 digits the the last number will be dropped and 3 leading zeros  will be added.

Your new Employer ID won't be sent to you.  Your current Employer ID number will be automatically converted to a 10-digit Employer ID number. The format for this converted agent ID will be your current 6- or 7-digit number with four leading zeroes added to it. Ex.  Current remitter number = 123456 --> new agent ID number = 0000123456.

Your ID Number is needed to create an NCSUITS account. If you do not have an ID Number, you can follow the steps to apply for one online. An NCSUITS account provides you access to your tax filing and payment information as well as direct access to your benefits/claims information. See Create or Update NCSUITS Account.

File Upload

  1. Login into the Employer or Agent Portal. https://fed.div.des.nc.gov/ofis/citizen/pages/public/Login.aspx
  2. Select Wage Submission under the ‘Your Options’ menu.
  3. Then, click on ‘Submit Wages’
  4. Select File Type: EFW2, and follow the Upload Wage File instructions.

NCUI-101

Wages Include:

All employees, including part-time and temporary.

  • Special payments given in return for services performed, I.E., commissions, bonuses, fees, prizes, are wages and reportable under the Employment Security Law of North Carolina
  • If the legal business is:
  • CORPORATION, the wages paid to all employees who performed services in North Carolina should be reported. Corporate officers are employees and their wages and/or draws are reportable.
  • A PARTNERSHIP, the draws or payments made to general partners should not be reported.
  • A PROPRIETORSHIP, the draws or payments made to the legal owner of the business (the proprietor) should not be reported. Wages paid to the children of the proprietor under the age of 21 years, as well as wages paid to the spouse or parents of the proprietor, should not be reported.

19. Enter any gross wages subject to SUTA that have been reported to other states or territories for the quarter. (If Applicable)

20. Enter the postal code for the Out of State (OOS) wages.

21. Enter the hours worked during the quarter for the employer. Maximum of 999 hours. Do not enter decimals. (Optional)

22. Indicate whether this employee is an employee or officer. (Optional)

23. If your account has been designated as seasonal by NCDES, indicate if the employee's wages are seasonal for the calendar quarter with a yes or no.

24. Indicate whether the work location of the employee is the primary location or other location.

25. Enter the Standard Occupation Classification (SOC) Code of Employee (Optional) https://www.bls.gov/oes/current/oes_stru.htm

26. Follow line instructions 14 through 25 for all employees.

NCUI-685 Amendment

After uploading the file the taxes due will be calculated.

To amend wages for a SSN, employers should enter the proper adjustment code for each amended SSN. A new employee can be added by simply adding a new record with the proper wages. To modify wages for an employee, employers must enter the same SSN and the new wages with proper adjustment code. To delete an employee from the submission, employers must enter the SSN with zero (0) wages and proper adjustment reason code.

All wage amendment submissions will process as a batch, regardless of the number of records in the original submission.

Code Adjustment Reason

1 Reported individual wages in error

2 Reported name error

3 Social security number error

4 Wages reported to North Carolina in error

5 Wages reported to another state in error

6 Wages of proprietor reported in error

7 Wages of minor child/spouse/parents of proprietor reported in error

8 Wages of partner reported in error

9 Wages of minor child/spouse/parents of partner reported in error

10 Miscellaneous error (Amendment reason Must be entered on the Tax report)

11 Supplemental Wages

FAQ

Is it possible to bulk file as a third-party administrator (agent) for clients (employers) that for which you do not have a Power of Attorney? An agent does not have to be linked to an employer to submit reports or payments on the employer's behalf.

For file uploading, can agents submit a combined file for all clients or is it one file per employer at a time? It can contain as many reports for as many employers as you like. It just cannot exceed the 25 MB size limit.

Is bulk filing available? Yes; bulk filing is available in NCSUITS.

Will there be different log-in screens for each employer and agent? Yes; to login as an employer, you will use the Employer Login link with the employer's login credentials. If you are linked to an employer, you can simply lookup their account number in the Agent portal and access the employer's home page without having to log-in directly through the Employer Portal.

Do agents need online access for an employer to bulk file? No; agents are not required to be linked to employers for bulk filing and payments.

Will there be a bulk agent upload option to ensure all employers/clients are linked? No; linkage requests must be made individually for each employer.

Paper Filing Only employers who have nine (9) or less employee wage items can file a paper Tax and Wage Report. Call the UI Employer Support Center at 866-278-3822 for more information.

Mailing Address

NC DEPT. OF COMMERCE

DIVISION OF EMPLOYMENT SECURITY

P.0. BOX 26504

RALEIGH, NC 27611-6504

Support

Find more information at NCSUITS Videos | DES

NCSUITS Technical Assistance 919-296-1569

For other NC Unemployment Insurance employer forms, click here.

How did we do?

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