South Carolina Payroll & Paycheck Tax Calculator

Before hiring your first employee in South Carolina, you’ll need to register with the South Carolina Department of Revenue (SCDOR) for withholding taxes and the Department of Employment and Workforce (DEW) for unemployment insurance. South Carolina’s MyDORWAY and DEW online portals make registration as smooth as Carolina beach sand.

New employers pay 1.18% unemployment tax on the first $14,000 of each employee’s wages—rates vary based on industry classification.

The Palmetto State keeps paperwork relatively simple:
• Federal W-4 and South Carolina W-4 forms for withholding
• Federal forms from the IRS: • Form 941 (Quarterly federal tax return) • Form 940 (Federal Unemployment Tax, FUTA) • W-2 and 1099 (Year-end wage reporting)
• New Hire Reports: Submit within 20 days to SC New Hire Registry
• Workers’ Compensation: Required for businesses with 4+ employees
• Form WH-1605: Quarterly withholding return
• UCE-120: Quarterly wage and contribution report
South Carolina keeps things simple with no local income taxes—Columbia to Charleston, the rules remain consistent.

South Carolina doesn’t have its own minimum wage law, so the federal minimum of $7.25 per hour applies. Tipped employees can be paid $2.13 per hour, with employers required to make up any difference if tips don’t reach minimum wage. Agricultural workers and certain other categories may have exemptions.

For overtime, South Carolina follows federal FLSA rules precisely: 1.5x regular pay after 40 hours per week. No daily overtime requirements exist, and weekends or holidays don’t automatically qualify for overtime unless exceeding 40 weekly hours.

South Carolina provides employers flexibility in setting pay schedules—no specific frequency is mandated by state law. Most employers choose weekly, bi-weekly, or semi-monthly pay periods. The key is establishing regular paydays and maintaining consistency.

When employment ends, South Carolina requires payment within 48 hours or by the next regular payday, whichever comes first. This applies whether employees quit or are terminated. Employers must pay all wages due, including accrued vacation if company policy provides it.

South Carolina doesn’t mandate paid sick leave, vacation, or holiday pay. However, if included in company policies or employment contracts, these benefits become enforceable obligations.

South Carolina’s progressive tax system is straightforward to calculate:
• Federal income tax withholding
• South Carolina state income tax (0% to 6.4% based on income)
• FICA taxes (Social Security and Medicare)
• Unemployment taxes (FUTA and state UI)
Our calculator handles all tax brackets automatically, providing instant calculations for gross pay, deductions, and net take-home pay.

South Carolina employers maintain regular filing schedules:
• Quarterly WH-1605 returns for state withholding
• Monthly or quarterly deposits (based on withholding amounts)
• Quarterly UCE-120 wage reports for unemployment
• Annual reconciliation (WH-1606) by January 31
Your deposit frequency depends on withholding amounts—most small employers file monthly through MyDORWAY. After about 3 years, unemployment rates adjust based on experience, ranging from 0.06% to 5.46%.