South Carolina payroll taxes

South Carolina state income tax: Progressive brackets. Employers withhold using your SC W-4 (South Carolina Employee’s Withholding) and current state withholding tables.
Local income tax: South Carolina cities/counties do not levy wage-based local income taxes on employees.
Unemployment Insurance (UI/SUI): Paid by employers; employees do not pay UI from wages.
Other state programs: No statewide employee-paid disability program; employer workers’ compensation requirements apply by coverage rules.
FICA (federal): Social Security and Medicare withholding—see FICA section below.
FIT (federal income tax): Withheld using IRS rules from your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums may reduce FIT/state taxable wages (and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, and other after-tax items reduce net pay.

How Your South Carolina Paycheck Works

Start with gross pay for the period (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to arrive at taxable wages.
Apply FICA (Social Security to the annual wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate South Carolina state withholding using SC W-4 and current state tables.
Employer separately pays SUI—this does not reduce your take-home pay.
Subtract post-tax deductions to reach your net pay.

South Carolina Income unemployment tax rate — 10 Years Data

Employees do not pay South Carolina Unemployment Insurance from wages. Employers contribute on a taxable wage base at new-employer or experience rates. Values below are illustrative references; confirm your annual rate notice.

Year	Employee UI Rate	Employee Pays?	Employer Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$14,000	~2.7%	~0.1%–6.0%
2017	0%	No	$14,000	~2.7%	~0.1%–6.0%
2018	0%	No	$14,000	~2.7%	~0.06%–5.8%
2019	0%	No	$14,000	~2.7%	~0.06%–5.8%
2020	0%	No	$14,000	~2.7%	~0.06%–6.0%
2021	0%	No	$14,000	~2.7%	~0.06%–6.0%
2022	0%	No	$14,000	~2.7%	~0.06%–6.2%
2023	0%	No	$14,000	~2.7%	~0.06%–6.4%
2024	0%	No	$14,700	~2.7%	~0.06%–6.6%
2025	0%	No	$15,000	~2.7%	~0.06%–6.8%

South Carolina salary threshold

South Carolina follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — South Carolina (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$49,000
2016	$50,600
2017	$52,300
2018	$54,900
2019	$57,300
2020	$59,100
2021	$61,900
2022	$66,200
2023	$69,000
2024	$71,000

South Carolina Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer stays at 1.45%).

Number of cities that have local income taxes

South Carolina has no wage-based local income taxes on employees. Paychecks typically show federal withholding, South Carolina state income tax, FICA, and any benefit or court-ordered deductions. Municipalities fund services through sales, property, and business taxes; those levies are not withheld from employee wages as a local income tax.

Local income tax table (employee wage tax)

City/County	Local Income/Wage Tax	Notes
Statewide (South Carolina)	None	No municipal/county percentage-of-wages income tax on employees

South Carolina Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT).
Minimum wage: South Carolina follows the federal minimum wage for most covered employers.
Pay frequency: Employers must set regular, established paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay deadlines apply at separation.
Breaks/meals: Follow federal standards; minors and certain industries have additional protections.

Additional South Carolina forms

SC W-4 — South Carolina Employee’s Withholding.
Withholding returns — Employer deposit schedule and annual reconciliation with W-2 filing.
UI Employer Registration & Rate Notice — South Carolina Department of Employment and Workforce (DEW) account setup and rate assignment.
New Hire Reporting — Report hires/rehires within required timeframe.
Required workplace posters — Wage/hour, unemployment, safety, and federal postings.

FAQs — South Carolina Salary Paycheck Calculator

How do I use a South Carolina Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your federal W-4 and SC W-4 elections, plus pre-/post-tax deductions. The calculator applies FICA, federal withholding, and South Carolina state withholding to estimate per-pay and annual take-home.

Does any South Carolina city take a local income tax from my paycheck?

No. South Carolina municipalities do not levy wage-based local income taxes on employees. Your stub typically shows federal, state, FICA, and benefit/garnishment lines only.

Do South Carolina employees pay unemployment insurance from wages?

No. South Carolina UI is employer-funded. Employees will not see a state UI deduction on their pay stubs.

Which form controls my South Carolina withholding?

SC W-4 sets your state withholding elections. Update after life events, address changes, or when holding multiple jobs.

What salary makes me exempt from overtime in South Carolina?

South Carolina follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold and duties tests; otherwise, overtime is due after 40 hours/week.

How are bonuses and commissions taxed in South Carolina?

They’re subject to federal supplemental methods, FICA, and South Carolina state withholding. There is no local wage tax. Enter bonuses as supplemental pay to apply the correct method.

Can I add an extra amount of South Carolina withholding each paycheck?

Yes. Request a flat extra on SC W-4. Enter the same extra in the calculator to preview the impact on your net pay and year-end results.

How do pre-tax benefits (401(k), HSA, FSA) affect my paycheck?

Pre-tax benefits reduce federal and South Carolina taxable wages—and sometimes FICA—raising take-home pay. Mark them as pre-tax in the calculator for accuracy.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions; qualified withdrawals may be tax-free later.

What pay frequency should I choose?

Select your employer’s schedule (weekly, biweekly, semimonthly, monthly). The calculator prorates wages and withholdings per period and annualizes statutory caps like Social Security.

How do I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator includes them in gross pay and recomputes FICA, federal, and state withholding for the period.

Why did my net pay increase mid-year without a raise?

You may have reached the Social Security wage base; Social Security withholding stops for the rest of the year while Medicare continues, increasing your take-home.

How are tips treated for South Carolina payroll?

Reported tips are taxable for FIT, FICA, and South Carolina withholding. Include tips in your estimate to avoid under-withholding and year-end surprises.

Does Additional Medicare tax apply in South Carolina?

Yes—federally. Employees pay an extra 0.9% on wages above $200,000; employers do not match it. The calculator adds it automatically when applicable.

Can student employees be exempt from FICA?

Some student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD amounts so the calculator can stop Social Security after the annual cap and continue Medicare, improving mid-year accuracy.

How are PTO payouts taxed?

PTO cash-outs are taxable wages subject to FIT, FICA, and South Carolina withholding. If paid separately, employers may use supplemental methods—model as supplemental wages.

Can I claim exempt from South Carolina withholding?

Only if you meet state criteria (e.g., no SC tax liability last year and none expected this year). Otherwise use standard SC W-4 elections or add a specific extra amount.

Are charitable payroll deductions pre-tax?

Generally no; they’re post-tax and do not reduce payroll taxable wages. Any deduction benefits are claimed on your income tax return if you itemize.

What if I work partly outside South Carolina?

Withholding generally follows where the wages are earned. Another state may require withholding; South Carolina may allow credits on your return for taxes paid elsewhere.

How do garnishments affect net pay?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal/state limits and employer processing timelines apply.

How can I avoid a large balance due at year-end?

Increase per-paycheck withholding (federal and state) via extra amounts, adjust pre-tax benefits, or make estimated payments. Use the calculator to preview changes before updating payroll.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run a traditional (pre-tax) scenario and a Roth (post-tax) scenario to see immediate net-pay differences and long-term tax implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and take-home pay.

South Carolina Salary Paycheck Calculator