State Web Site:  www.NorthCarolina.gov
   
General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in North Carolina.

Business Entity Registration Forms

Licensing/Registration:

North Carolina Dept. of Insurance - PEO License Application

North Carolina Dept. of Insurance - All PEO Forms  

North Carolina Professional Employer Organization Act

Unemployment Insurance:

N.C. Employer Status Report (SUTA Registration Form) (Printable form)

N.C. Employer Status Report (SUTA Registration Form) (Online form)  

New Employer Rate (2009) = 1.2%
Wage Limit (2009) - $19,300
Employer/Reporting Unit for SUTA contributions:  PEO, if licensed.

Agency Web Site:  N.C. Employment Security Commission

State Taxes:

N.C. Dept. of Revenue - Business Registration Application  

N.C. Withholding Tax Forms and Instructions

Agency Web Site:  NC Dept. of Revenue

Workers’ Compensation:

Rating Bureau – North Carolina Rate Bureau (NCRB)

State Specific Requirements for PEO
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Workers’ compensation coverage can be provided by the PEO or Client/Co-employer.

Exclusive remedy benefits apply to both PEO and client/co-employer, assuming all employees are covered by a workers’ compensation policy.

Agency Web Site:  N.C. Industrial Commission - Workers' Compensation

Benefit Plans:

PEO and/or client can sponsor fully insured benefit plans.

A PEO sponsored self-funded benefit plan will likely be deemed a MEWA or unauthorized insurance and will be subject to North Carolina insurance regulations.

Agency Web Site:  N.C. Dept of Insurance