What is the state minimum wage? 

  • $7.25/hour
  • No state minimum wage law – Employers must pay the current Federal minimum wage.

What do I need to know about state withholding tax?

  • Residents of South Carolina are subject to South Carolina withholding on all wages, whether earned in South Carolina or in another state. (Exception: South Carolina withholding is not required if the other state in which the employee works, requires the employer to withhold income for that state).
  • A nonresident employee is subject to South Carolina withholding tax on any part of the income earned for services performed in South Carolina.
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • SC W-4 – South Carolina Employee’s Withholding Allowance Certificate

What do I need to know about unemployment tax?

  • 2024 Taxable Wage Base – $14,000
  • 2024 New Employer UI Rate – 0.45% (Including 0.06% Contingency Assessment) 
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online
  • Mail new hire form to:
    South Carolina Department of Social Services
    Child Support Services Division
    Attn: New Hire Reporting Program
    PO Box 1469
    Columbia, SC 29202-1469.
  • Fax: (803) 898-9100
  • Phone: (803) 898-9235

How do I submit Child Support payments?

  • Register and remit payments online
  • Child Support Services Division
    P.O. Box 1469
    Columbia, SC 29202-1469
  • Phone: (800) 768-5858

Additional Resources:

South Dakota Department of Labor South Dakota Division of Child Support – Employer Services
South Dakota Department of Revenue South Dakota State Laws
South Dakota Reemployment Assistance (Unemployment Insurance) – Employer Handbook

Get A Quote For South Carolina Payroll Services

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