2023 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 Wage / Bonus Rate
: 6.5%
Local Taxes
- None
South Carolina State Unemployment Insurance (SUI)
South Carolina Wage Base
: $14,000 for 2023South Carolina SUI rates range from
: 0% to 5.4% for 2023- South Carolina surtax for the Departmental Administrative Contingency Assessment (DACA): 0.06% for 2023
South Carolina new employer rate
: 0.39% for 2023- Get your unemployment insurance rate: South Carolina UI agency website
South Carolina State Disability Insurance (SDI)
- None
South Carolina Family Leave Insurance (FLI)
- None
South Carolina State Labor Laws
South Carolina Minimum Wage
: $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage)South 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.