South Carolina

Withholding

Withholding requirements

Employees must complete Form W-4
Employee’s Withholding Allowance Certificate: https://www.irs.gov/pub/irs-pdf/fw4.pdf

Supplemental rate

Employers must withhold wages at a rate of 7%.

State Unemployment Insurance (SUI)

Wage base

$14,000

Contribuitions

Rates range from 0.06% to 5.46%. Rates include the loan repayment rate and contingency rate. New employers use 1.09%.

More information

Labor

Minimum wage

$7.25

Termination Pay

An employee who has been terminated must be paid within 48 hours of the day of separation or the next regular payday, not exceeding 30 days.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring , rehiring, or returning to work.

Reporting online

Reporting by mail

South Carolina Department of Social Services
Employer New Hire Reporting Program
P.O. Box 1469
Columbia, SC 29202-1469

New hire reporting form

Form W-4

Child Support

More information

Child Support Services
P.O. Box 1469
Columbia, SC 29202-1469

Other

New employer registration

Local taxes

https://dor.sc.gov/tax-index/sales-and-use/Sales%20Notices/ST500.pdf

Reciprocal states

Alaska, Arizona, Arkansas, Floria, Georgia, Idaho, Kansas, Kentucky, Louisiana, Michigan, Mississippi, Missouri, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Texas, Tennessee, Virginia, West Virginia, Wyoming

Disability insurance

N/A

Helpful links

Department of Labor, Licensing, and Regulation: https://www.llr.sc.gov/
Department of Revenue: https://dor.sc.gov/
Department of Employment and Workforce: https://dew.sc.gov/employers

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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