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South Carolina State Tax Information


Looking for South Carolina state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

South Carolina

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 2014

Contribution rates range from .089% to 7.805% for 2014
New employers use 1.996% for 2014
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.

Payroll-Taxes.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about South Carolina state tax, articles, federal tax information and state tax information.


 
TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.