§ 105-163.7. Statement to employees; information to Secretary. - North Carolina Statutes

§ 105‑163.7.  Statementto employees; information to Secretary.

(a)        Every employerrequired to deduct and withhold from an employee's wages under G.S. 105‑163.2shall furnish to the employee in respect to the remuneration paid by theemployer to such employee during the calendar year, on or before January 31 ofthe succeeding year, or, if the employment is terminated before the close ofthe calendar year, within 30 days after the date on which the last payment ofremuneration is made, duplicate copies of a written statement showing thefollowing:

(1)        The employer's name,address, and taxpayer identification number.

(2)        The employee's nameand social security number.

(3)        The total amount ofwages.

(4)        The total amountdeducted and withheld under G.S. 105‑163.2.

(b)        The Secretary mayrequire an employer to include information not listed in subsection (a) on theemployer's written statement to an employee and to file the statement at a timenot required by subsection (a). Every employer shall file an annual report withthe Secretary that contains the information given on each of the employer'swritten statements to an employee and other information required by theSecretary. The annual report is due on the same date the employer's federalinformation return of federal income taxes withheld from wages is due under theCode. The report required by this subsection is in lieu of the report requiredby G.S. 105‑154.

(c)        Repealed by SessionLaws 2002‑72, s. 16, effective August 12, 2002. (1959, c. 1259, s. 1; 1973,c. 476, s. 193; 1989 (Reg. Sess., 1990), c. 945, s. 11; 1993 (Reg. Sess.,1994), c. 679, s. 8.3; 1997‑109, s. 2; 2002‑72, s. 16.)