Information about employer responsibilities, youth employment, e-verify, drug testing and retaliatory employment discrimination. New employees: Employers must report all employees who reside or work in the State of North Carolina to whom the employer anticipates paying earnings.This North Carolina employment law overview reviews requirements employers should know if they have employees working in the state. NC-4 Employee's Withholding Allowance Certificate. Documents. Employee's Withholding Allowance Certificate. It depends on how much money he makes in tips and on state law. Employment laws can vary dramatically between states. North Carolina Wage and Hour Act (N. Your right to overtime pay depends on how many hours you work in a workweek. Employers are required to withhold taxes from paychecks for any North Carolina resident employees or nonresident employees working within state boundaries.