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

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

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

Department of Revenue

P.O. Box 12-5

Columbia, S-c 29214

(803) 898-5300

Sc allows you to use the Federal W-4 form to estimate state tax withholding.

Not all states allow pay reductions made under Section 125 cafeteria plans or 401( e) to be addressed in the exact same way whilst the IRS code allows. In South Carolina cafeteria plans are not taxable for income tax calculation; not taxable for un-employment insurance purposes. 401( k) plan deferrals aren't taxable for revenue taxes; taxable for un-employment purposes.

In Sc supple-mental wages are taxed in a 7% flat rate.

You must file your South Carolina State W-2s by magnetic media if you're have significantly more than 25 employees and are needed 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

Columbia, SC 29201

(803) 737-3070

Their State of Sc taxable wage base for un-employment purposes is earnings up to $7,000.00.

Sc needs Magnetic press reporting of regular income reporting if the company has at the least 250 employees that they're reporting that quarter.

Unemployment records should be kept in South Carolina for a minimum period of five years. This information usually includes: name; social safety number; dates of hire, rehire and termination; salaries by period; payroll pay periods and pay dates; time and circumstances of termination.

The South Carolina State Agency charged with implementing the state wage and hour laws is:

Department of Labor, Licensing and Regulations

Office of Labor Ser-vices

P.O. Field 11329

3600 Forest Drive

Columbia, S-c 29211-1329

(803) 734-4295

There is no pro-vision for minimum wage in their State of South Carolina.

There's also no general pro-vision in South Carolina State-law covering paying overtime in a non-FLSA covered employer.

Sc State new hire r-eporting requirements are that every employer should report every new hire and rehire. The federally required elements must be reported by the employer of:

Employee's name

Employee's handle

Employee's social security number

Employer's name

Companies target

Employer's Federal Employer Identification Number (EIN)

These details should be noted within 20 days of the hiring or rehiring.

The info could be delivered like a W4 or equivalent by mail, fax or electronically.

There is a $25.00 punishment for an additional offense late report and $500 for conspiracy in South Carolina.

The Sc new hire-reporting agency can be reached at 888-454-5294 or 803-898-9235 or on the web at

South Carolina does let necessary direct-deposit nevertheless the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.

South Carolina requires the following information on an employee's pay stub:

Gross and Net Profits

itemized deductions

South Carolina requires that staff be paid as given by company.

In Sc there are no legal requirements in regards to the lag time between when the ser-vices are conducted and if the staff must be paid.

Sc paycheck law requires that involuntarily ended workers must be paid their final pay with-in 4-8 hours or next regular payday (only 30-days). Voluntarily fired personnel have to be paid their final pay with-in 48-hours or by the next regular payday (a maximum of 30 days).

There is no provision in South Carolina law regarding paying deceased employees. I discovered relevant webpage by browsing Google Books.