2014 is officially here!  If you do prepare the payroll for your business then don't forget to update your new 2014 rate (you should have received the notice in November).  If you have someone else do your company payroll be sure to pass the new rate on to them (if you haven't done so already).  Your first NC ESC Quarterly filing and books will be much smoother if you update the rate at the start of 2014.