Step 10: Employees

If you plan to hire anyone, you need to apply for an Employer Tax Account Number from the Division of Employment Security of the NC Department of Commerce.  This can be done by going to (you’ll need an EIN from the IRS to obtain a NC Employer Tax Account Number).

Each time you hire someone, you must notify the NC Directory of New Hires (maintained by NC Child Support Enforcement), at

You must prove that each of your employees is permitted to work in the United States by completing and filing an Employment Verification Form (Form I-9) from US Citizenship and Immigration Services.  Form I-9 (with instructions) is available at