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Taxes
South Carolina Payroll Taxes 2026: Complete Overview for Employers
South Carolina graduated 0%–6.4% income tax, SUI on $14,000, and all employer obligations.
Practical, accurate resources for South Carolina small business owners — covering payroll taxes, labor laws, and compliance. Written by the payroll professionals at Pacific Data Services.
South Carolina graduated 0%–6.4% income tax, SUI on $14,000, and all employer obligations.
How to register with South Carolina Department of Revenue and South Carolina Department of Employment and Workforce as a new South Carolina employer.
New employer rate 0.55%, experienced range 0.06%–5.46%, wage base $14,000.
South Carolina minimum wage is $7.25/hr. South Carolina has no state minimum wage law; the federal minimum of $7.25/hr applies statewide.
Monthly or semi-monthly pay required. Final pay: Final wages are due within 48 hours of the employee’s request or by the next regular payday..
FICA, Social Security, Medicare, FUTA, federal withholding — the complete breakdown.
EIN, state registration, withholding setup, new hire reporting — complete checklist.
IRS classification rules, South Carolina-specific considerations, and misclassification penalties.
IRS lookback period, deposit thresholds, next-day rule, EFTPS, and penalties.
Federal and South Carolina new hire reporting requirements, deadlines, and penalties.
FLSA, IRS, and South Carolina recordkeeping — what to keep, how long, and why.
ALE threshold, penalties, 1094-C/1095-C filing, small business exemption.
Misclassifying workers, wrong withholding, missed deposits — mistakes that add up fast.
Gusto vs Paychex vs QuickBooks vs ADP for South Carolina small businesses.
Federal OT after 40 hrs/week, South Carolina overtime rules, exemptions, salary thresholds.