Winther Simpson
Updated November 2015
Paycheck South Carolina, Special Areas of South Carolina Payroll Law and Practice

The South Carolina State Agency that oversees the collection and r-eporting of State income taxes deducted from payroll checks is:

Department of Revenue

P.O. Field 125

Columbia, SC 29214

(803) 898-5300

South Carolina enables you to use the Federal W-4 form to calculate state income tax withholding.

Not all states allow salary savings made under Section 125 cafeteria programs or 401( e) to be addressed in exactly the same manner while the IRS code allows. In South Carolina cafeteria plans aren't taxable for income tax calculation; not taxable for unemployment insurance purposes. 401( k) plan deferrals aren't taxable for income taxes; taxable for unemployment purposes.

In South Carolina additional wages are taxed in a 7% flat rate.

You must file your Sc State W-2s by magnetic media if you are do have more than 25 workers and are necessary to file your federal W-2s by magnetic media.

The South Carolina State Un-employment Insurance Organization is:

Employment Security Commission

1550 Gadsden St.

P.O. Package 995

Columbia, S-c 29201

(803) 737-3070

The State of Sc taxable wage base for unemployment purposes is earnings around $7,000.00.

South Carolina needs Magnetic media reporting of regular wage reporting when the company has at least 250 employees that they are reporting that quarter.

Unemployment documents should be maintained in South Carolina for a minimum period of five-years. These records typically includes: name; social security number; dates of hire, rehire and termination; salaries by period; payroll pay periods and pay dates; date and circumstances of termination. To explore more, please take a peep at: rent oklahoma paychex.

The South Carolina State Agency charged with implementing the state wage and hour laws is:

Division of Labor, Licensing and Regulations

Office of Labor Services

P.O. Field 11329

3600 Forest Drive

Columbia, SC 29211-1329

(803) 734-4295

There is no provision for minimum wage in their State of South Carolina.

There is also no general provision in South Carolina State-law protecting spending overtime in a non-FLSA covered employer.

South Carolina State new hire r-eporting requirements are that every manager must report every new hire and re-hire. The federally required elements must be reported by the employer of:

Employee's name

Employee's target

Employee's social security number

Employer's name

Employers handle

Employer's Federal Employer Identification Number (EIN)

This information has to be reported within 2-0 days of the hiring or rehiring.

The information can be delivered as a W-4 or equivalent by mail, fax or electronically.

There's $500 for conspiracy in Sc and $25.00 penalty for another offense late report.

The Sc new hire-reporting agency may be achieved at 888-454-5294 or 803-898-9235 or on the web at

Sc does let necessary direct deposit but the employee's choice of financial institution must meet national Regulation Elizabeth regarding choice of financial institutions.

South Carolina requires the following information on an employee's pay stub:

Gross and Net Earnings

itemized deductions

South Carolina requires that staff be paid as specified by employer.

In Sc there are no legal requirements concerning the lag time between when the staff has to be paid and when the ser-vices are conducted.

Sc payroll law requires that involuntarily fired workers have to be paid their final pay with in 4-8 hours or next regular pay-day (a maximum of 30-days). Voluntarily ended personnel must be paid their final pay within 48-hours or by another regular payday (no more than 30 days).

There is no provision in Sc law regarding paying deceased employees.

Escheat laws in South Carolina require that unclaimed salaries be paid up to the state after 12 months.

The employer is more required in South Carolina to keep a record of the salaries abandoned and turned over to their state for a period of 10 years.

There's no pro-vision in South Carolina law regarding tip credits against State minimum-wage.

In the Sc payroll law there's no pro-vision covering essential rest or meal periods.

Sc statute requires that wage and hour records be kept for a period of time of no less than three years. These documents will generally consist of at least the data required under FLSA.

The Sc agency charged with enforcing Son or daughter Support Orders and laws is:

Son or daughter Support Enforcement Division

Department of Social Ser-vices

P.O. Box 1469

Columbia, SC 29202-1469

(800) 768-5858

Sc has the following provisions for child-support deductions:

When to begin Withholding? Next pay period after service.

When to deliver Payment? With-in seven days of Pay-day.

When to send Termination Notice? Within 2-0 days of firing.

Maximum Administrative Fee? $3 per payment.

Withholding Boundaries? National Policies under CCPA.

Please note that this report is not updated for improvements that can and may happen from time to time..