NCPublished 09/02/2026 1 min read
2026 North Carolina SUTA rates: what employers need to know
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.
The 2026 numbers
Taxable wage base: $32,600 per employee (up from $31,400 in 2025).
New employer rate: 1.0% for the first year of liability.
Experience-rated employers: 0.06% to 5.76% depending on your reserve ratio.
When you'll hear from NC DES
Rate notices (Form NCUI 104) are mailed in November and posted in your NCSUITS account.
Rates take effect January 1 and apply to all four quarters.
What to do
Upload your rate notice under Clients → Tax & Bank so your bureau applies the exact rate to every payroll.
Review voluntary contributions before December 31 if a small payment would drop you to a lower rate bracket.
Contest any charges from former employees who quit or were fired for misconduct — they inflate your experience rating.