Withholding Requirements:
- Register as an employer by filling out Form SCTC-111 or click here
- Employee’s Withholding Allowance Certificate: Federal W-4
- Withholding Method = Formula
- Supplemental Rate = Withhold at 7.0% for 2019
Local Taxes:
None
State Unemployment Insurance (SUI):
Benefit ratio formula
Wage Base is $14,000 for 2019
Contribution rates range from 0.06% to 5.46% for 2019
New employers use 0.87% for 2019
Rates include the administrative assessment and interest surcharge
State Disability Insurance (SDI):
None
State Labor Laws:
Minimum Wage - The Federal minimum wage rate applies.
Termination Pay - If employee is fired, the employer must pay within 48 hours or by next regular payday, provided that is less than 30 days away.
New Hire Reporting:
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:
Child Support Enforcement Division
Department of Social Services
New Hire Reporting Program
PO Box 1469
Columbia, SC 29202-1469
Phone: 803-898-9235
Fax: 803-898-9100
To report online click here
Remit Withholding for Child Support to:
Child Support Enforcement Division
Department of Social Services
3150 South Harden Street
PO Box 1469
Columbia, SC 29202-1469
Phone: 803-737-5870
To report online click here
Reciprocal States:
None