| The South Carolina State Agency that oversees | | | | Carolina State new hire reporting requirements |
| the collection and reporting of State income taxes | | | | are that every employer must report every new |
| deducted from payroll checks is:Department of | | | | hire and rehire. The employer must report the |
| Revenue | | | | federally required elements of:Employee's name |
| P.O. Box 125 | | | | Employee's address |
| Columbia, SC 29214 | | | | Employee's social security number |
| (803) 898-5300 | | | | Employer's name |
| Carolina allows you to use the Federal W-4 form | | | | Employers address |
| to calculate state income tax withholding.Not all | | | | Employer's Federal Employer Identification |
| states allow salary reductions made under Section | | | | Number (EIN) This information must be reported |
| 125 cafeteria plans or 401(k) to be treated in the | | | | within 20 days of the hiring or rehiring. |
| same manner as the IRS code allows. In South | | | | The information can be sent as a W4 or |
| Carolina cafeteria plans are not taxable for income | | | | equivalent by mail, fax or electronically. |
| tax calculation; not taxable for unemployment | | | | There is a $25.00 penalty for a second offense |
| insurance purposes. 401(k) plan deferrals are not | | | | late report and $500 for conspiracy in South |
| taxable for income taxes; taxable for | | | | Carolina.The South Carolina new hire-reporting |
| unemployment purposes.In South Carolina | | | | agency can be reached at 888-454-5294 or |
| supplemental wages are taxed at a 7% flat | | | | 803-898-9235 or on the web at Carolina does |
| rate.You must file your South Carolina State W-2s | | | | allow compulsory direct deposit but the |
| by magnetic media if you are have more than 25 | | | | employee's choice of financial institution must |
| employees and are required to file your federal | | | | meet federal Regulation E regarding choice of |
| W-2s by magnetic media.The South Carolina State | | | | financial institutions.South Carolina requires the |
| Unemployment Insurance Agency is:Employment | | | | following information on an employee's pay |
| Security Commission | | | | stub:Gross and Net Earnings |
| 1550 Gadsden St. | | | | itemized deductionsThe South Carolina agency |
| P.O. Box 995 | | | | charged with enforcing Child Support Orders and |
| Columbia, SC 29201 | | | | laws is:Child Support Enforcement Division |
| (803) 737-3070 | | | | Department of Social Services |
| State of South Carolina taxable wage base for | | | | P.O. Box 1469 |
| unemployment purposes is wages up to | | | | Columbia, SC 29202-1469 |
| $7,000.00.South Carolina requires Magnetic media | | | | (800) 768-5858 |
| reporting of quarterly wage reporting if the | | | | Carolina has the following provisions for child |
| employer has at least 250 employees that they | | | | support deductions:When to start Withholding? |
| are reporting that quarter.Unemployment records | | | | Next pay period after service. |
| must be retained in South Carolina for a minimum | | | | When to send Payment? Within 7 days of |
| period of five years. This information generally | | | | Payday. |
| includes: name; social security number; dates of | | | | When to send Termination Notice? Within 20 |
| hire, rehire and termination; wages by period; | | | | days of termination. |
| payroll pay periods and pay dates; date and | | | | Maximum Administrative Fee? $3 per payment. |
| circumstances of termination.The South Carolina | | | | Withholding Limits? Federal Rules under CCPA. |
| State Agency charged with enforcing the state | | | | Please note that this article is not updated for |
| wage and hour laws is:Department of Labor, | | | | changes that can and will happen from time to |
| Licensing and Regulations | | | | time.Charles J. Read, CPA has been in the payroll, |
| Office of Labor Services | | | | accounting and tax business for 30 years, the last |
| P.O. Box 11329 | | | | fifteen in private practice. Mr. Read is the author |
| 3600 Forest Drive | | | | of "How to Start a New Business".For Professional |
| Columbia, SC 29211-1329 | | | | Payroll services at a Budget Price go to a |
| (803) 734-4295 | | | | Paperless Payroll Company.Go to For a full service |
| is no provision for minimum wage in the State of | | | | payroll service bureau with CPA's on staff.See an |
| South Carolina.There is also no general provision in | | | | excerpt of Mr. Read's interviews from William |
| South Carolina State Law covering paying | | | | Shatners "Heartbeat of America" television show |
| overtime in a non-FLSA covered employer.South | | | | on the websites linked above. |