Who needs an NUI Form 101?
The NUI 101 Form is the Employer’s Quarterly Tax and Wage Report that must be submitted by employers in the State of North Carolina. A separate Form NUI 101 must be filed for each quarter.
The submission of the form allows the North Carolina Department of Commerce Division of Employment Security to compute and check whether the unemployment taxes are paid in a timely and appropriate manner.
Is the NUI Form 101 accompanied by any other forms?
No, there is no need to attach any other documents to the completed Employer’s Quarterly Tax and Wage Report. However, if there has been a change of information (business ownership, address or phone number, etc.) it is mandatory that an employer furnish an NUI 101-A form.
How do I fill out the NUI 101 Form?
To be properly completed, the form must include the following information:
-
Quarter end date,
-
Due date,
-
Account number,
-
Tax rate,
-
Number of all full-time and part-time covered workers,
-
All the wages paid to all employees,
-
Quarterly wages subject to law,
-
Less excess wages,
-
Wages subject to tax,
-
Amount of tax due,
-
Interest,
-
Penalty in any
-
Amount of remittance
-
List of employees (their SSN, names, whether seasonal, wages paid),
-
Page total.
Where do I send the completed Employer’s Quarterly Tax and Wage Report?
After its completion, the NUI 101 Form should be delivered to the Department of Commerce, Division of Employment Security at the address: P.O. box 26504, Raleigh, NC 27611-6504.