South Carolina Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on compliance.1 Paychex helps South Carolina businesses with resources like our enhanced HR library and automated compliance notifications. Dive into state requirements you may have like minimum wage, workplace safety, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*

6.20%
2026 SC Withholding Tables

State Unemployment Taxable Wage Base Limit

$14,000

State Unemployment Rate Range for Employers

0.06% to 5.46%

State Unemployment New Employer Rate

1.00%

State Hourly Minimum Wage

None adopted (federal standard of $7.25 applies)

State Minimum Wage for Tipped Employees

None adopted (federal standard of $2.13 applies)

E-Verify

All private employers must enroll in and use E-Verify to verify all new hires.

  • Penalties: Business license could be suspended with first offense. There is a three-strikes-and-out policy, after which a business license could be revoked.

Note to employers: Employers have requirements once enrolled in E-Verify, including but not limited to completion of Form I-9 and its verification (the Three Day Rule). Noncompliance could lead to significant civil fines. Some local municipalities also have E-Verify requirements.

State Tax ID Registration

Withholding Registration

Employers are required to have an active South Carolina state withholding account number to file electronically with the South Carolina Department of Revenue (DOR).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a new business

  1. Go to the MyDORWAY Business Tax Application.
  2. Complete the application.
  3. Your application may take up to 5 days to be processed. You’ll receive an email when your application has been approved.
    • Withholding tax ID number format: XXXXXXXXX (9-digit number)
      • SC DOR refers to this ID number as the Withholding File Number
  4. Enter your new account number in Paychex Flex® to ensure your account is updated and email your Registration Confirmation document to your Paychex Service Professional.
  5. Authorize Paychex as your Third-Party Administrator.
    • See Designating Paychex as your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

  1. Complete the Power of Attorney (POA) form.
  2. Email your registration confirmation and POA form to your Paychex Service Professional.

Additional resources

State Unemployment Insurance (SUI) Registration

Employers are required to have an active South Carolina state unemployment insurance (SUI) account number to file electronically with the South Carolina Department of Employment and Workforce (DEW).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a New Business

  1. Go to the South Carolina DEW Employer Registration Portal
  2. Complete the application.
  3. You’ll receive a registration confirmation page containing your employer ID. Print or save this page as a pdf.
    • SUI Tax ID Number Format: XXXXXXXX (8-digit number)
      • DEW refers to this ID as the Employer Account Number (EAN) or Employer ID
  4. Enter your new account number in Paychex Flex® to ensure your account is updated and email your registration confirmation document to your Paychex Service Professional.
  5. Authorize Paychex as your Third-Party Administrator.
    • See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

  1. Complete the Power of Attorney (POA) form.
  2. Email your registration confirmation and POA form to your Paychex Service Professional.

Additional resources

Workplace Safety

SC OSHA

South Carolina operates an Federal OSHA covers most workers not covered under the state plan.

Workers' Compensation

Coverage is mandatory for employers with four (4) or more employees

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