Payroll

All State entities shall comply with all applicable federal and state regulations regarding the payment and taxation of employee moving expenses.

It is the policy of the State of North Carolina to comply with all applicable federal and state regulations regarding payment of deceased employees’ earnings.

All responses to requests for payroll information must comply with the provisions of G.S. 132 (Confidential Communications), and the Internal Revenue Code.

All State entities should perform proper payroll reconciliations.

All State entities whose payroll expense requirements are provided by a payroll system administered by the Office of the State Controller (OSC), shall ensure that sufficient funds are available and remitted to the OSC payroll disbursing account; prior to the date payments are scheduled to be made to employees and vendors receiving withholdings.

All State entities must prescribe, develop, operate, and maintain a uniform payroll system, in accordance with the General Statute 143B-426.40G for all State agencies

All State employees shall fulfill certain responsibilities in regards to payroll.

All State entities, shall issue accurate W-2 Tax and Wage Statements as mandated by federal and state regulations.

All State employees must have completed and signed a Form NC-4 or NC-4 EZ upon hire. The employer must withhold tax as if the employee’s status is single with zero withholding allowances, if the form is not completed.

All State entities shall comply with all applicable laws and regulations governing processing payroll deductions during a leave without pay period.