South Carolina State Tax Information

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  South Carolina Department of Revenue

  Employment Security Commission

Withholding Requirements:

Register as an employer by filling out Form SCTC-111. 

Employee's Withholding Allowance Certificate: Federal W-4

Withholding Method = formula
Supplemental Rate = Withhold at 7.0%.

Local Taxes:

None

State Unemployment Insurance (SUI):

Benefit ratio formula
Wage Base is $12,000 for 2012 and 2013
Contribution rates range from .098% to 7.586% for 2012

Contribution rates range from .095% to 7.855% for 2013
New employers use 1.942% for 2012; 2.011% for 2013
Rates include the administrative assessment and interest surcharge.

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage - The Federal minimum wage rate applies.

Termination Pay - If employee is fired, the employer must pay within 48 hours or by next regular payday, provided that is less than 30 days away.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:
Child Support Enforcement Division
Department of Social Services
New Hire Reporting Program
PO Box 1469
Columbia, SC 29202-1469
Phone: 803-898-9235
Fax: 803-898-9100

To report online click here

Remit Withholding for Child Support to:

Child Support Enforcement Division
Department of Social Services
3150 South Harden Street
PO Box 1469
Columbia, SC 29202-1469
803-737-5870

To report online click here

Reciprocal States:

None

For paycheck calculation visit the South Carolina Paycheck Calculator of PaycheckCity.

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