South Carolina State Tax Guide

State tax registration guide for South Carolina.

Need to register taxes in another state? Review the State Tax Guide section in our Tax Services Toolkit.

 

REQUIRED REGISTRATIONS

  • Unemployment Insurance: South Carolina Department of Employment and Workforce 

  • Income Tax Withholding: State of South Carolina Department of Revenue (DOR)

 

REQUIRED INFORMATION

  • SIT ID # (format: XXXXXXXX-X)

  • SIT payment frequency

  • SUI ID # (format: XXXXXX)

  • Current year SUI/CA rates

DISCLAIMER: Namely Payroll doesn't support multiple tax codes for South Carolina Unemployment. With that said, when entering your rates for SC SUI, please combine the unemployment and contingency assessment rates and enter the combined rate for the SC SUI tax code. When prompted to add the SC-SUI Assessment tax in Namely Payroll, leave the Tax ID in Applied For status, and enter a rate of 0.0001%. This allows Namely to capture that the tax is indeed applied, while still collecting and remitting under the combined SC-SUI rate 

REGISTERING FOR UNEMPLOYMENT INSURANCE

If you're a new employer in South Carolina you'll need to register here to get your ID number and rate. 

Once registered, you will receive an Unemployment Account Number (UI) and Unemployment Rate (%) which you'll need to enter into Namely Payroll under Company > Tax (UI tax). 

If you've run payroll in South Carolina in the past, you'll find your unemployment tax ID rate on the Rate Notice sent out by the SC Department of Employment and Workforce. 

 

REGISTERING FOR INCOME TAX WITHHOLDING

If you're a new employer in South Carolina you'll need to register here to get your ID number. 

Once registered, you'll receive a Withholding Tax Account Number (WH) (called “Employer Account Number”) which you'll need to enter into Namely Payroll under Company > Tax (WH tax). 

If you've run payroll in South Carolina in the past, you can find your Employer Account Number on the Employer Package, Liability Letter, and Employer Quarterly Contribution and Wages Report (Form UCE-120) received from the South Carolina Department of Employment and Workforce.  

 

POWER OF ATTORNEY FORMS

Please note, Namely does not require a Power of Attorney for this state at this time. It is not required to file or remit payments on your behalf. If one is needed to resolve a tax matter, the tax notice team will request one from you at that time.

If a Power of Attorney is requested from you, you should email completed copies of the forms namelyPOA@Namely.com with the CID in the subject line for processing. We will update our system and maintain a copy of each form for record-keeping purposes

For additional information on Power of Attorney, read Completing the Power of Attorney Package. 

STATE INCOME WITHHOLDING FORMS

Namely uploads Federal and State W-4 documents to your HRIS site for use during Onboarding, or if you need to send W-4s to employees who need to make withholding adjustments. 

TIP:

The most up to date W-4 documents can be found in the Namely section of the Document dropdown menu in Onboarding and Manage eSignature.

 

Form Name: SC W-4 

Accepts Fed W-4: See Comments. 

Comments: Before commencing work, every employee should provide the employer with a completed withholding certificate indicating the number of allowances claimed for withholding purposes. If an employee fails to furnish a withholding certificate, withholding is calculated on the basis of zero allowances.



Effective January 1, 2020, Form SC W-4, South Carolina Employee's Withholding Allowance Certificate, is used to calculate state withholding. New employees and any other employees who are making changes to their state withholding starting in 2020 must fill out Form SC W-4. Previously, the federal Form W-4 was used to calculate state withholding.



The certificate takes effect at the start of the next payroll period after the certificate is filed or with the first wage payment made without regard to a payroll period. The certificate remains in effect until replaced by a new certificate. Employees experiencing a change in the number of their allowances must provide an adjusted certificate to the employer within thirty days of the change.

PAYROLL + TAX FACTS

Refer to this document for more information:2022-2023 Federal and State: Payroll and Tax Fact Sheet.