South Carolina payroll tax registration
What to set up in South Carolina before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Date depends on the deadline belowWorkers' comp
Get workers' compensation coverage if South Carolina's rule covers the business
- Deadline
- Before the employee who brings the business under the rule starts work
- Source
- www.scstatehouse.gov/code/t42c001.php (opens in a new tab), checked October 6, 2026
- Posters
Put up the LLR Workplace poster and the Right-to-Work poster
- Deadline
- Before the first employee starts work
- Source
- llr.sc.gov/wage/posters.aspx (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- State tax accounts
Register for a withholding account in MyDORWAY
- Deadline
- Before the first payday
- Agency
- Withholding: South Carolina Department of Revenue (SCDOR) (opens in a new tab)
- Returns
- Quarterly withholding returns (April 30, July 31, October 31, January 31); payments for resident withholding agents on the same frequency as the employer's federal deposits.
- Source
- dor.sc.gov/withholding (opens in a new tab), checked October 5, 2026
- New hire reporting
Report each new hire to the state new hire registry
- Deadline
- Within 20 days of the employee's start date
- Source
- www.scstatehouse.gov/code/t43c005.php (opens in a new tab), checked October 6, 2026
- State tax accounts
Register with DEW in SUITS for an unemployment account
- Deadline
- Before the first quarterly report (the last day of the month after the quarter)
- Agency
- Unemployment: SC Department of Employment and Workforce (DEW) (opens in a new tab)
- State tax accounts
File the first quarterly unemployment tax and wage report
- Deadline
- Quarterly report and payment: April 30, July 31, October 31, January 31.January 31, 2027 is a Sunday; whether South Carolina moves it to the next business day is not confirmed.
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not confirmed: no official source settled it on the check date, so none is shown.
Not needed in South Carolina
- No state paid leave program funded through payroll.www.scstatehouse.gov/code/t41c001.php (opens in a new tab), checked October 5, 2026
Also in South Carolina
- Whether any city or county taxes wages: not confirmed.
More on South Carolina
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration 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 fact, as checked.
- www.scstatehouse.gov/code/t42c001.php (opens in a new tab), checked October 5, 2026
- llr.sc.gov/wage/posters.aspx (opens in a new tab), checked September 20, 2026, read from an archived copy dated September 20, 2026 (opens in a new tab)
- dor.sc.gov/withholding (opens in a new tab), checked October 5, 2026
- dew.sc.gov/employers/tax-rate-information (opens in a new tab), checked October 5, 2026
- dew.sc.gov/unemployment-tax-information/file-wage-report (opens in a new tab), checked May 11, 2026, read from an archived copy dated May 11, 2026 (opens in a new tab)
- newhire.sc.gov/ (opens in a new tab), checked October 3, 2026, read from an archived copy dated October 3, 2026 (opens in a new tab)
- www.scstatehouse.gov/code/t43c005.php (opens in a new tab), checked October 6, 2026
- dew.sc.gov/unemployment-tax-information/paying-your-tax (opens in a new tab), checked August 23, 2026, read from an archived copy dated August 23, 2026 (opens in a new tab)
- www.scstatehouse.gov/code/t41c001.php (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.