Paying Employees in South Carolina

South Carolina 2021 Minimum Wage: $7.25 per hour

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 

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

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

South Carolina Unemployment Tax Employer Liabilities

  • New employer rate: .55%
  • 2021 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 Resources