North Carolina (NC) Paycheck Calculator 2026

Form NC-4 and why North Carolina over-withholds slightly

North Carolina employers withhold state tax using Form NC-4, the Employee’s Withholding Allowance Certificate. If you do not turn one in, your employer must withhold as if you were single with zero allowances. A shorter Form NC-4 EZ is available if you will claim only the North Carolina standard deduction or child deduction and no other North Carolina deductions or credits; nonresident aliens use Form NC-4 NRA.

For 2026, the withholding tables use a 4.09% rate even though the income tax rate is 3.99%. The extra 0.1% is deliberate: it reduces the chance that workers end up owing at filing time. Most people with a single job therefore get a small refund.

North Carolina paycheck examples

Bi-weekly figures using the 3.99% income tax rate and the $12,750 single standard deduction. Your actual withholding will be slightly higher because of the 4.09% withholding rate.

• On $60,000 of wages, North Carolina tax is about $73 per check: 3.99% of the $47,250 left after the standard deduction.
• The 401(k) row shows a state saving of about $599 a year, because North Carolina follows the federal exclusion for pre-tax deferrals.
• North Carolina has no local income tax and no employee-paid disability or family leave program.

Second jobs, side income and estimated payments

Because the NC-4 is built around a single job, people with two jobs, a working spouse or self-employment income often under-withhold. You can request a flat additional amount on the NC-4 or make quarterly estimated payments using Form NC-40. North Carolina charges interest on underpaid estimated tax, so it pays to fix the gap early in the year.

Minimum wage, overtime and pay frequency

North Carolina follows the federal minimum wage of $7.25 an hour. Overtime is owed after 40 hours a week, except in seasonal amusement or recreation businesses, where the threshold is 45 hours. State law does not mandate a pay frequency, so pay periods may be daily, weekly, bi-weekly, semimonthly or monthly — check whether to divide annual figures by 26 or 24.