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