South Carolina payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in South Carolina, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | South Carolina Department of Revenue (SCDOR) (opens in a new tab) | SCDOR, Withholding Tax (opens in a new tab) | |
| Withholding rates | 0% to 6% | SCDOR, WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (PDF) (opens in a new tab) | |
| Supplemental wages | Not confirmed | ||
| Reciprocity | None | SCDOR, Withholding FAQs & Refund Procedures (opens in a new tab) | |
| Employee's withholding form | SC W-4 | SCDOR, Withholding FAQs & Refund Procedures (opens in a new tab) | |
| Local income taxes | No | S.C. Code Title 6, Chapter 1, §6-1-310 (Local Government Fiscal Authority Act) (opens in a new tab) |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $7.25 | US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab) | |
| Rises with inflation | No | US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab) | |
| Local rates | Cities, counties and other political subdivisions may not require a minimum wage above the federal rate (S.C. Code §6-1-130). | S.C. Code Title 6, Chapter 1, §6-1-130 (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | S.C. Code Title 41, Chapter 1, §41-1-25 (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 4 employeesRegularly employed in the same business within SC; also exempt if total payroll in the previous calendar year was under $3,000 | S.C. Code Title 42, Chapter 1, §§42-1-150 and 42-1-360 (opens in a new tab) | |
| State fund | None; private insurers | S.C. Code Title 42, Chapter 1, §§42-1-150 and 42-1-360 (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in South Carolina
Employer taxes and contributions on one employee's pay in South Carolina, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $214.85
- First check of the year
- Cost per check
- $2,522.54
- Pay included, first check
- Cost per year
- $64,780.40
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| South Carolina unemployment | 1.06% on the first $14,0001.06% in 2026: the higher of the rate class 12 rate or 1% (class 30), plus the 0.06% administrative contingency assessment | $24.46None after check 7 | $148.40 | SC Department of Employment and Workforce, Tax Rate Information (2026 Unemployment Insurance Tax Rate Table) (opens in a new tab) |
| Employer taxes and contributions | $214.85 | $4,780.40 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,522.54 | $64,780.40 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- SC Department of Employment and Workforce, Tax Rate Information (2026 Unemployment Insurance Tax Rate Table) (opens in a new tab)
- S.C. Code Title 41, Chapter 27 (Employment Security Law, definitions), §41-27-380(B) (opens in a new tab)
- S.C. Code Title 41, Chapter 31 (contributions and payments), §41-31-310 (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- SCDOR, Withholding Tax (opens in a new tab)
- SCDOR, WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (PDF) (opens in a new tab)
- SCDOR, Withholding FAQs & Refund Procedures (opens in a new tab)
- S.C. Code Title 6, Chapter 1, §6-1-310 (Local Government Fiscal Authority Act) (opens in a new tab)
- US DOL WHD, State Minimum Wage Laws (updated July 1, 2026) (opens in a new tab)
- S.C. Code Title 41, Chapter 1, §41-1-25 (opens in a new tab)
- S.C. Code Title 42, Chapter 1, §§42-1-150 and 42-1-360 (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.