🏛️
Taxes
South Carolina Payroll Taxes 2026: Complete Overview for Employers
South Carolina graduated 0%–6.4% income tax, SUI on the first $14,000, and all employer tax obligations explained.
Practical guides on SC payroll taxes, employer registration, SUI, minimum wage, and labor laws — written for small business owners, not accountants.
Written by payroll professionals at Pacific Data Services — trusted since 1969.
South Carolina’s income tax ranges from 0% to 6.4%, though recent legislation is gradually reducing the top rate.
South Carolina has no state minimum wage law, so the federal minimum of $7.25/hr applies across the state.
South Carolina’s new employer SUI rate of just 0.55% is among the lowest nationally, keeping startup payroll costs manageable.
South Carolina graduated 0%–6.4% income tax, SUI on the first $14,000, and all employer tax obligations explained.
Get your EIN, register with South Carolina, set up withholding, new hire reporting — the complete checklist.
New employer rate 0.55%, experienced range 0.06%–5.46%, wage base $14,000.
South Carolina minimum wage $7.25/hr. South Carolina has no state minimum wage law; the federal minimum of $7.25/hr applies statewide.
IRS classification rules, South Carolina-specific considerations, misclassification penalties.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for South Carolina small businesses.