What is the state minimum wage?
- 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?
- 2023 Taxable Wage Base – $14,000
- 2023 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
Get A Quote For South Carolina Payroll Services