South Carolina Payroll Services

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:

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