Learn more about keeping your business compliant with payroll tax requirements.
Periodic Returns. Employers who withhold an average of at least $2,000 per month must file returns and make deposits at the same time that they are required to do so for federal purposes.
Form NC-5Q filed quarterly to reconcile eighth-monthly or semi-weekly deposits. Quarterly (Form NC-5) by last day of calendar month following the quarter. Monthly (Form NC-5M) due by 15th day of following month. Semi-weekly (Form NC-5P) filing may be required.
Annual Reconciliation Returns. Form NC-3, NC-3M due February 28.