North Carolina Payroll Tax Recordkeeping Requirements

Employers in North Carolina must make, keep and preserve such records of persons employed and of wages, hours and other conditions and practices of employment as are essential to enforcement of the law and are prescribed by regulation of the Commissioner. However, the Commissioner may not prescribe records for public agencies.

Effective September 6, 2002, North Carolina exempts volunteer firefighters and volunteer rescue and emergency medical services personnel in an incorporated, nonprofit volunteer or community fire department or an incorporated, nonprofit rescue squad from the state's recordkeeping requirements for hours worked after July 30, 2002.