NCSUITS: Because Payroll Isn’t Finished With You Yet

If you are a North Carolina employer, NCSUITS is one of those payroll-related systems you do not want to forget about. It stands for the North Carolina State Unemployment Insurance Tax System, which is where employers manage unemployment insurance tax information, file or amend wage reports, make payments, and view tax rates. (NC Division of Employment Security)

One important filing in NCSUITS is the Quarterly Tax and Wage Report, also known as Form NCUI 101. This report provides the North Carolina Division of Employment Security with information on wages paid to employees and any unemployment insurance tax due for the quarter. (NC Division of Employment Security)

Liable employers must file quarterly reports, even if no wages were paid during that period. So if a quarter goes by with no activity, they still have to submit a report. It’s just one of those things to keep in mind! Payroll has a talent for making “nothing happened” still require paperwork. (NC Division of Employment Security)

When Are NCSUITS Reports Due?

Quarterly Tax and Wage Reports are generally due by the last day of the month following the end of the quarter.

For 2026, the due dates are:

QUARTER DUE DATE

Q1 2026 April 30, 2026 Q2 2026 July 31, 2026 Q3 2026 November 2, 2026 Q4 2026 February 1, 2027

Why It Matters

Timely filing helps employers avoid penalties, stay organized, and prevent those “please tell me we filed that” moments. Employers with 10 or more employees’ wage items must file electronically through NCSUITS. (NC Division of Employment Security)

The bottom line: NCSUITS may not be the most exciting part of running a business, but it is an important one. Add those quarterly deadlines to your calendar, keep payroll records organized, and confirm requirements with DES, your payroll provider, CPA, or bookkeeper.

Your future self will thank you for not turning payroll into a last-minute fire drill.