South Carolina Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on compliance.¹Paychex 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%
2025 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)

Paid Family Leave

Employers can purchase private insurance plans to offer employees a paid family leave benefit.

Coverage can be a separate PFL policy, included in a group disability policy, or added as a PFL rider to a disability insurance policy.

SC DOL and Workforce

The Paid Family Leave Act states that the minimum of leave available can be no less than two weeks during 52 consecutive calendar weeks.

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

Registration instructions for South Carolina state withholding.

Registration application may take up to 5 days to process. You’ll receive an email with the ID with the format of XXXXXXXXX (9 digits).
Email your registration confirmation to your Paychex Service Professional.

State Unemployment Insurance (SUI) Registration

Registration instructions for South Carolina SUI.

Immediate registration provided on the Confirmation page with format of XXXXXXXX (8 digits).
Email your registration summary to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.