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