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Payroll South Carolina, Unique Aspects of South Carolina Payroll Law and Practice

The South Carolina State Agency that overseesNumber  (EIN)
the collection and reporting of State income
taxes  deducted  from  payroll  checks  is:This information must be reported within 20
days  of  the  hiring  or  rehiring.
Department  of  Revenue
The information can be sent as a W4 or
P.O.  Box  125equivalent  by  mail,  fax or electronically.
Columbia,  SC  29214There is a $25.00 penalty for a second
offense late report and $500 for conspiracy
(803)  898-5300in  South  Carolina.
South Carolina allows you to use the FederalThe South Carolina new hire-reporting agency
W-4 form to calculate state income taxcan be reached at 888-454-5294 or
withholding.803-898-9235  or  on  the  web  at
Not all states allow salary reductions madeSouth Carolina does allow compulsory direct
under Section 125 cafeteria plans or 401(k)deposit but the employee's choice of
to be treated in the same manner as the IRSfinancial institution must meet federal
code allows. In South Carolina cafeteriaRegulation E regarding choice of financial
plans are not taxable for income taxinstitutions.
calculation; not taxable for unemployment
insurance purposes. 401(k) plan deferrals areSouth Carolina requires the following
not taxable for income taxes; taxable forinformation  on  an  employee's  pay  stub:
unemployment  purposes.
-  Gross  and  Net  Earnings
In South Carolina supplemental wages are
taxed  at  a  7%  flat  rate.-  itemized  deductions
You must file your South Carolina State W-2sSouth Carolina requires that employee be paid
by magnetic media if you are have more thanas  designated  by  employer.
25 employees and are required to file your
federal  W-2s  by  magnetic  media.In South Carolina there are no statutory
requirements concerning the lag time between
The South Carolina State Unemploymentwhen the services are performed and when the
Insurance  Agency  is:employee  must  be  paid.
Employment  Security  CommissionSouth Carolina payroll law requires that
involuntarily terminated employees must be
1550  Gadsden  St.paid their final pay with in 48 hours or next
regular payday (no more than 30 days).
P.O.  Box  995Voluntarily terminated employees must be paid
their final pay within 48 hours or by the
Columbia,  SC  29201next  regular  payday (no more than 30 days).
(803)  737-3070There is no provision in South Carolina law
concerning  paying  deceased  employees.
The State of South Carolina taxable wage base
for unemployment purposes is wages up toEscheat laws in South Carolina require that
$7,000.00.unclaimed wages be paid over to the state
after  one  year.
South Carolina requires Magnetic media
reporting of quarterly wage reporting if theThe employer is further required in South
employer has at least 250 employees that theyCarolina to keep a record of the wages
are  reporting  that  quarter.abandoned and turned over to the state for a
period  of  10  years.
Unemployment records must be retained in
South Carolina for a minimum period of fiveThere is no provision in South Carolina law
years. This information generally includes:concerning tip credits against State minimum
name; social security number; dates of hire,wage.
rehire and termination; wages by period;
payroll pay periods and pay dates; date andIn the South Carolina payroll law there is no
circumstances  of  termination.provision covering required rest or meal
periods.
The South Carolina State Agency charged with
enforcing  the  state  wage and hour laws is:South Carolina statute requires that wage and
hour records be kept for a period of not less
Department of Labor, Licensing andthan three years. These records will normally
Regulationsconsist of at least the information required
under  FLSA.
Office  of  Labor  Services
The South Carolina agency charged with
P.O.  Box  11329enforcing  Child  Support Orders and laws is:
3600  Forest  DriveChild  Support  Enforcement  Division
Columbia,  SC  29211-1329Department  of  Social  Services
(803)  734-4295P.O.  Box  1469
There is no provision for minimum wage in theColumbia,  SC  29202-1469
State  of  South  Carolina.
(800)  768-5858
There is also no general provision in South
Carolina State Law covering paying overtimeSouth Carolina has the following provisions
in  a  non-FLSA  covered  employer.for  child  support  deductions:
South Carolina State new hire reporting- When to start Withholding? Next pay period
requirements are that every employer mustafter  service.
report every new hire and rehire. The
employer must report the federally required- When to send Payment? Within 7 days of
elements  of:Payday.
-  Employee's  name- When to send Termination Notice? Within 20
days  of  termination.
-  Employee's  address
- Maximum Administrative Fee? $3 per payment.
-  Employee's  social  security  number
- Withholding Limits? Federal Rules under
-  Employer's  nameCCPA.
-  Employers  addressPlease note that this article is not updated
for changes that can and will happen from
- Employer's Federal Employer Identificationtime to time.



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