nc-payrollSourced from the law Tier 2 North Carolina content skill for employer payroll compliance covering tax year 2025. Includes the 4.5% flat PIT phasing down toward 2.49% by 2030 contingent on revenue triggers, NC-4 state W-4, NC-5 monthly withholding voucher, NC-3 annual reconciliation, NC SUI wage base $32,600 with rates 0.06-5.76%, the absence of state-mandated paid leave or sick leave, and DHHS new-hire reporting within 20 days under PRWORA §453A.