South Carolina Payroll Information

South Carolina 2024 Minimum Wage:

• $7.25 per hour
• $2.13 per hour for tipped employees

South Carolina Overtime Rules:

• 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek

South Carolina Paystub Requirements:

• An employer must furnish each employee an itemized statement showing their gross pay and deduction for each pay period.

How often do you have to pay employees in South Carolina?

• No state requirement

When is an employee’s final check due in South Carolina?

• Voluntary resignation – wages are due within 48 hours of separation or next regular payday.
• Involuntary termination – wages are due within 48 hours of separation or next regular payday.

South Carolina Withholding Tax Registration

• Employers can register online on MyDORWAY

Wages Subject to South Carolina Withholding

• Wages earned by South Carolina residents are subject to South Carolina withholding unless the wages are earned in another state that has taken withholding
• Wages earned by nonresidents are subject to South Carolina withholding if the employee makes more than $800 per year.

South Carolina Employee’s Withholding Exemption Certificate

• Form SC W-4

Reciprocity

• None

South Carolina Withholding Tax Due Dates

• Resident employers must pay taxes based on the federal deposit schedule
• Nonresident employers must deposit quarterly by the last day of the month following the quarter end if liability is less than $500 for the quarter, monthly by the 15th of the following month if withholding is $500 or more per quarter

Need Help? Click Here!

South Carolina Unemployment Tax Registration

• Employers can register online using the South Carolina DEW Employer Registration Portal

South Carolina Unemployment Tax Employer Liabilities

• New employer rate: .41%
• 2024 Wage Base: $14,000

South Carolina Unemployment Tax Due Dates

• Return and payment are due quarterly on the last day of the month following the end of the reporting period

South Carolina New Hire Reporting

• Employers can report new hires online using the South Carolina New Hire Reporting website
• South Carolina Department of Social Services
  Child Support Services Division
  Attn: New Hire Reporting Program
  PO Box 1469
  Columbia, SC 29202-1469
• Phone: (803) 898-9235
• Fax: (803) 898-9100

South Carolina Child Support

• Employers can remit South Carolina child support payments online at www.expertpay.com
• South Carolina Department of Social Services
  PO Box 1520
  Columbia, SC 29202-1520
• Phone: (803) 898-7601

Additional South Carolina Payroll Resources

• • South Carolina Child Support FAQs
  • South Carolina Department of Labor, Licensing and Regulation
  • South Carolina Department of Employment and Workforce