Payroll & compliance updates

Rate changes, deadlines and how-tos for employers in North Carolina, South Carolina, Virginia and Georgia.

How to switch payroll providers mid-year without breaking your W-2s

You can change payroll companies any quarter. The key is a clean year-to-date import and a handoff of agency accounts.

G-7 withholding, DOL-4N unemployment reports, the 0.06% administrative assessment and a 10-day new-hire deadline — everything on one page.

The IRS decides your 941 deposit schedule from your lookback period. Miss it and penalties start at 2% the first day late.

The NC unemployment wage base rises to $32,600 for 2026. Here is how rates are assigned, when notices arrive and how to check yours.