South Carolina Paycheck Laws
Before distributing pay stubs to employees and contractors in South Carolina, it's essential to familiarize yourself with the pertinent laws and regulations governing payroll operations.
This guide elucidates the key legal requirements that employers must adhere to when managing payroll and furnishing pay stubs in the state of South Carolina.
Pay stub regulations in South Carolina
1. Are pay stubs required by law in South Carolina?
Employers in South Carolina must provide their employees with pay stubs every payday.
2. How often do you need a pay stub in South Carolina?
You will need to pay your employees regularly on a schedule. As pay stubs are mandatory in South Carolina, you will need to provide pay stubs every time you pay your employees.
3. What information can be included on a pay stub in South Carolina?
The following information can be included in employee pay stubs:
- Gross earnings before deductions
- Deductions made from wages
4. Does South Carolina have a state income tax?
Yes, state income taxes are applicable to employees in the state of South Carolina
5. Are there any other taxes applicable to South Carolina?
No. There are no local taxes in addition to federal and state income taxes applicable to employees in the state of South Carolina.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- Employee's exemption status from state withholding
- Information such as total allowances and additional state withholding.
South Carolina wage and hour laws
In South Carolina, employers are obligated by wage and hour regulations to guarantee that non-exempt employees receive minimum wage, appropriate compensation for overtime work, adequate meal and rest breaks, as well as accrued paid time-off benefits.
The law covers the following aspects.
South Carolina Minimum wage
In South Carolina, there isn't a specific state minimum wage law. However, employers governed by the Fair Labor Standards Act (FLSA) must adhere to the federal minimum wage requirement, currently set at $7.25 per hour.
South Carolina Overtime pay
South Carolina follows the federal Fair Labor Standards Act (FLSA) for overtime regulations, as the state does not have its own overtime laws. According to the FLSA, employees in South Carolina must be compensated at a rate of at least one and one-half times their regular pay for any hours worked over 40 in a workweek.
South Carolina meal and rest break
Employers in South Carolina are not mandated to provide rest breaks or meal breaks to their employees. However, according to federal law, breaks lasting under 20 minutes are considered compensable and must be paid as part of the workday. Meal breaks lasting 30 minutes or longer can be unpaid, provided that employees are completely relieved of their duties during that time.
Paid time off and leave
In South Carolina, employers are required to provide employees with both mandatory and optional leave benefits.
| Required Leave | Non-Required leave | |
|---|---|---|
| paid | Unpaid | Paid or Unpaid |
| Bone marrow donor act | Employers in South Carolina may need to grant employees unpaid leave in compliance with the Family and Medical Leave Act (FMLA) or other applicable federal regulations. | Vacation leave |
| Jury Duty leave | Bereavement leave | |
| Military leave | Holiday leave | |
| Voting leave | ||
| Sick leave | ||
South Carolina payroll tax 2024
In South Carolina, payroll tax fall into the following categories:
- South Carolina Personal Income Tax(PIT)
- South Carolina State Unemployment Insurance (UI) tax
South Carolina Personal Income Tax(PIT)
For South Carolina income tax brackets in 2024, rates range from 0.00%, 3.00%, to 6.40%. These rates are determined by an individual's income level and filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household.
South Carolina State Unemployment Insurance (UI) tax
The State Unemployment Tax Act (SUTA) was enacted to aid individuals facing unemployment by furnishing them with unemployment benefits. Through this program, states gather funds to manage and distribute unemployment insurance benefits to individuals who are jobless.
SUTA rates in South Carolina vary from 0.06% to 5.46%, with the taxable wage base remaining at $14,000.
South Carolina tax filing 2024
- Report of New hire Employees
- Report of New hire Independent Contractors
- Filing a Quarterly wage Report(form UCE-120)
- Filing individual income tax(form SC1040)
Report of New hire Employees
In South Carolina, employers are required to report new hires to the South Carolina New Hire Reporting Center within 20 days from the date of their employment commencement.
Report of New hire Independent Contractors
In South Carolina, reporting new hire independent contractors is optional for employers.
How to report employees and Contractors new hire in South Carolina ?
You can use any of the following options to report new hiring.
| Online | Fax | |
|---|---|---|
| Employees and Contractors New Hire Report | Address Information: south Carolina Department of Social Services, Child Support Services Division P.O. Box 1469 Columbia, SC 29202 Daniel Scoggins Direct Phone: 803-898-9235 Email: scnewhire@dss.sc.gov | Fax 1: 888-430-6907 |
Filing a Quarterly wage Report(form UCE-120)
According to South Carolina Unemployment Law, the majority of employers are responsible for unemployment taxes and are obligated to report employee wages on a quarterly basis. Each quarter, they must submit a comprehensive Quarterly Wage Report, ensuring compliance with designated filing deadlines.
| For Wages Paid During | Due Date |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | January 31 |
Filing individual income tax(form SC1040)
The deadline for filing both state and federal Income Tax returns is Monday, April 15, 2024. The South Carolina Department of Revenue (SCDOR) will start accepting Individual Income Tax returns for tax year 2023 on January 29, 2024, aligning with the date announced by the IRS. The deadline for filing both state and federal 2023 Individual Income Tax returns is Monday, April 15, 2024.
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and South Carolina state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
Utilize SecurePayStubs, featuring our South Carolina payroll calculator, to effortlessly create pay stubs for your employees and independent contractors. Ensure precise calculations for federal and South Carolina state taxes, completed in under 2 minutes with our intuitive paystub generator.
Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of March 29, 2024.