Withholding
Withholding requirements
Employees must complete SC W-4 Employee’s Withholding Allowance Certificate.
Supplemental rate
Employers must withhold wages at a rate of 7%.
State Unemployment Insurance (SUI)
Wage base
$14,000
Contributions
- Range: 0.06% to 5.46%
- This includes:
- Base rate
- Contingency assessment
- Loan repayment surcharge (if applicable)
- This includes:
- New Employers: Pay a standard rate of 1.09% (includes all components).
More information
Tax Rate Informationhttps://www.dew.sc.gov/employers/tax-rate-information
Labor
Minimum wage
$7.25
Termination Pay
If an employee is terminated, they must be paid:
- Within 48 hours of separation.
- By the next regular payday, not to exceed 30 days, whichever is sooner.
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
Online payments
More information
Child Support Services
P.O. Box 1469
Columbia, SC 29202-1469
Other
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
N/A
Last Updated
09/29/2025
States
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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