North Carolina – ManagEase

Discussion

North Carolina: Semiweekly Payroll Filing and Deposit Due Dates Amended
Effective July 2, 2026, North Carolina amended its payroll deposit requirements for semiweekly filers under SB 595. Employers that withhold an average of at least $2,000 from employee wages per month must now file returns on a quarterly basis and deposit withheld taxes according to the following schedule: by the following Wednesday if payday falls on a Wednesday, Thursday, or Friday; by the following Friday if payday falls on a Saturday, Sunday, Monday, or Tuesday; or by the next business day if any of the three weekdays following the close of the semiweekly period is a legal holiday.

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