| outh Carolina State Agency that oversees the | | | | South Carolina.There is also no general provision in |
| collection and reporting of State income taxes | | | | South Carolina State Law covering paying |
| deducted from payroll checks is:Department of | | | | overtime in a non-FLSA covered employer. South |
| RevenueP.O. Box 125Columbia, SC 29214(803) | | | | Carolina State new hire reporting requirements |
| 898-5300 Carolina allows you to use the Federal | | | | are that every employer must report every new |
| W-4 form to calculate state income tax | | | | hire and rehire.The employer must report the |
| withholding.Not all states allow salary reductions | | | | federally required elements of:Employee's |
| made under Section 125 cafeteria plans or 401(k) | | | | nameEmployee's addressEmployee's social security |
| to be treated in the same manner as the IRS | | | | numberEmployer's nameEmployers |
| code allows.In South Carolina cafeteria plans are | | | | addressEmployer's Federal Employer Identification |
| not taxable for income tax calculation; not taxable | | | | Number(EIN) This information must be reported |
| for unemployment insurance purposes. 401(k) plan | | | | within 20 days of the hiring or rehiring.The |
| deferrals are not taxable for income taxes; | | | | information can be sent as a W4 or equivalent by |
| taxable for unemployment purposes.In South | | | | mail, fax or electronically.There is a $25.00 penalty |
| Carolina supplemental wages are taxed at a 7% | | | | for a second offense late report and $500 for |
| flat rate.You must file your South Carolina State | | | | conspiracy in South Carolina.The South Carolina |
| W-2s by magnetic media if you are have more | | | | new hire-reporting agency can be reached at |
| than 25 employees and are required to file your | | | | 888-454-5294 or 803-898-9235 or on the web at |
| federal W-2s by magnetic media.The South | | | | Carolina does allow compulsory direct deposit but |
| Carolina State Unemployment Insurance Agency | | | | the employee's choice of financial institution must |
| is:Employment Security Commission1550 Gadsden | | | | meet federal Regulation E regarding choice of |
| St.P.O. Box 995Columbia, SC 29201(803) 737-3070 | | | | financial institutions. South Carolina requires the |
| State of South Carolina taxable wage base for | | | | following information on an employee's pay |
| unemployment purposes is wages up to | | | | stub:Gross and Net Earningsitemized |
| $7,000.00. South Carolina requires Magnetic media | | | | deductionsThe South Carolina agency charged |
| reporting of quarterly wage reporting if the | | | | with enforcing Child Support Orders and laws is: |
| employer has at least 250 employees that they | | | | Child Support Enforcement DivisionDepartment of |
| are reporting that quarter.Unemployment records | | | | Social ServicesP.O. Box 1469Columbia, SC |
| must be retained in South Carolina for a minimum | | | | 29202-1469(800) 768-5858 Carolina has the |
| period of five years.This information generally | | | | following provisions for child support |
| includes: name; social security number; dates of | | | | deductions:When to start Withholding?Next pay |
| hire, rehire and termination; wages by period; | | | | period after service.When to send |
| payroll pay periods and pay dates; date and | | | | Payment?Within 7 days of Payday.When to send |
| circumstances of termination.The South Carolina | | | | Termination Notice?Within 20 days of |
| State Agency charged with enforcing the state | | | | termination.Maximum Administrative Fee?$3 per |
| wage and hour laws is:Department of Labor, | | | | payment.Withholding Limits?Federal Rules under |
| Licensing and RegulationsOffice of Labor | | | | CCPA.Please note that this article is not updated |
| ServicesP.O. Box 113293600 Forest | | | | for changes that can and will happen from time to |
| DriveColumbia, SC 29211-1329(803) 734-4295 is | | | | time. |
| no provision for minimum wage in the State of | | | | |