Who needs an unemployment insurance account, new hire reporting and workers’ compensation in North Carolina?

Issued by North Carolina Division of Employment Security (NCSUITS); NC New Hire Directory; Industrial Commission, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in North Carolina

The North Carolina table lists this for every kind of business.

Register in NCSUITS once you have payroll. Report each new hire within 20 days. Workers’ compensation insurance is required once you employ three or more people, counting officers and LLC members.

Checked Oct 17, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by North Carolina Division of Employment Security (NCSUITS); NC New Hire Directory; Industrial Commission.

Sources and dates

Division of Employment Security employer pages and 2026 tax rate table; Industrial Commission employer requirements. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.