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South Carolina

South Carolina Payroll Tax & Labor Laws

South Carolina Wage and Hour Laws

Minimum Wage

There is no state-mandated minimum wage law in South Carolina. Employers in South Carolina subject to the Fair Labor Standards Act follow the federal minimum wage standard of $7.25 per hour. 

Overtime

There is no state-mandated overtime law in South Carolina for private employers. Employers in South Carolina subject to the Fair Labor Standards Act should follow the federal overtime rules. 

Pay Frequency 

South Carolina pay frequency laws require employers to pay wages at the time and place employees are notified of at the time of hire unless notice of any change is made within at least seven calendar days.

South Carolina Unemployment

Taxable Wage Base ($000s): $14,000

New Employer Rate (% Taxable Wages): 0.41%

South Carolina Income Tax Withholding

Employers in South Carolina must withhold state income taxes from wages paid to nonresidents for services performed within South Carolina. Residents working outside of South Carolina are also subject to withholding for that income. 

South Carolina Benefits

South Carolina Voting Rights:

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.

Revised: Jan 01, 2025

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