2021 South Carolina Taxes
Withholding Requirements
- Register as an employer on the South Carolina Employment Development website
Employee's Withholding Tax Exemption Certificate
: Federal Form W-4Withholding Method
: FormulaSupplemental Rate
: 7.0%
Local Taxes
- None
South Carolina State Unemployment Insurance (SUI)
South Carolina Wage Base
: $14,000 for 2021South Carolina SUI Rates range from
: 0.0% to 5.4% for 2021South Carolina new employer rate
: 0.49% for 2021- Rates include the administrative assessment and interest surcharge
South Carolina State Disability Insurance (SDI)
- None
South Carolina State Labor Laws
South Carolina Minimum Wage
: Federal minimum wage rate appliesSouth Carolina Termination Pay
:- Employee is fired — pay within 48 hours or by next regular payday, provided that is less than 30 days away
South Carolina New Hire Reporting
- Child Support Enforcement Division
Department of Social Services
New Hire Reporting Program
PO Box 1469
Columbia, SC 29202-1469 - Phone: 803-898-9235
- Fax: 803-898-9100
Remit Withholding for Child Support to
- Child Support Enforcement Division
Department of Social Services
3150 South Harden Street
PO Box 1469
Columbia, SC 29202-1469 - Phone: 803-737-5870
South Carolina Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.