South Carolina


Withholding requirements

Supplemental rate

Employers must withhold wages at a rate of 7%.

Withholding Tables and Tax Formula

State Unemployment Insurance (SUI)

Wage base



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

More information


Minimum wage


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.

More information

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


New employer registration

Local taxes

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


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