Payroll South Carolina, Unique Aspects of South Carolina Payroll Law

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

The South Carolina State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
P.O. Box 125
Columbia, SC 29214
(803) 898-5300

South Carolina allows you to use the Federal W-4 form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In South Carolina cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In South Carolina supplemental wages are taxed at a 7% flat rate.

You must file your South Carolina State W-2s by magnetic media if you are have more than 25 employees and are required to file your federal W-2s by magnetic media.

The South Carolina State Unemployment Insurance Agency is:

Employment Security Commission
1550 Gadsden St.
P.O. Box 995

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