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