Valor Payroll Solutions

South Carolina Payroll Information

Payroll made easy for small businesses.

Paying Employees in South Carolina

South Carolina 2025 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 CarolinaPayroll Taxes

South Carolina Withholding Tax

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

South Carolina Unemployment Tax

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: .35%
2025 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

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