Updated April 7, 2023
This article will cover:
- What information OnPay needs from you
- What state and local taxes and filings OnPay handles for South Carolina employers
- Where you can find the tax account numbers needed
- How to authorize OnPay as a Third Party Administrator in South Carolina
- Paying employees in other states?
Why is this important?
For employers who pay employees in South Carolina, use this guide to learn what’s required to start running payroll while keeping compliant with state payroll tax regulations. Without this information, OnPay will be unable to file or deposit any South Carolina tax payments for your company. Any penalties and interest that accrue from missed tax payments will be your company’s responsibility.
What information OnPay needs from you
Use this checklist to make sure you’ve covered everything required to set up your account as a South Carolina employer so OnPay can accurately file and pay taxes on your behalf:
|
✔ |
To do: |
What is this? |
|
Make sure your business is registered with the South Carolina Department of Revenue |
Allows your business to file and pay taxes in South Carolina |
|
|
Make sure your business is registered with the South Carolina Department of Employment and Workforce |
Allows your business to pay required unemployment insurance in South Carolina |
|
|
Provide OnPay with your South Carolina Withholding Tax Account Number and deposit frequency |
The Employer Account Number issued by the South Carolina Department of Revenue, and your deposit frequency |
|
|
Provide OnPay with your South Carolina Unemployment ID |
A number unique to your account with the South Carolina Department of Employment and Workforce |
|
|
Provide OnPay with your South Carolina Unemployment (SUI) Rate |
A tax rate you receive annually from the South Carolina Department of Employment and Workforce |
|
|
Provide OnPay with your South Carolina Administrative Assessment Tax Rate |
A required fee that supports the administration of South Carolina’s UI Program |
|
|
Authorize OnPay as a Third Party Administrator |
For OnPay to be able to file and pay taxes on behalf of your business, you will need to submit a Power of Attorney form. |
What state and local taxes and filings OnPay handles for South Carolina employers
OnPay handles the filing of all state and local taxes for businesses in South Carolina, including:
|
Type of Tax |
Form ID |
Form Name |
Frequency |
|
Withholding |
Form WH-1601 (Payment) |
SC Withholding Tax Payment |
Monthly & Quarterly |
|
Form WH-1605 (Filing) |
SC Withholding Quarterly Tax Return |
Quarterly |
|
|
Form WH-1606 (Filing) |
SC Withholding Fourth Quarter and Annual Reconciliation Return |
Annual * |
|
|
WH-1612 (Filing) |
Transmittal Form for W-2s or 1099s |
Annual |
|
|
State W2 (Filing) |
Wage and Tax Statement |
Annual |
|
|
Unemployment |
UCE-101 (Filing) |
Employer Quarterly Contribution Report |
Quarterly |
|
UCE-120 (Filing) |
Employer Quarterly Wage Report |
Quarterly |
|
|
Other |
New Hire Report (Filing) |
South Carolina Report of New Hires |
As required |
Where you can find the tax account numbers needed
If you are an existing employer who has previously run payroll in the state of South Carolina, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.
If you are a new employer in South Carolina, you will need to register your business with the Department of Revenue and the Department of Employment and Workforce (DEW). This must be completed for OnPay to be able to file and pay your South Carolina taxes.
Withholding Tax Account Number, Letter ID, and Deposit Frequency
Existing South Carolina Employer:
You can find your Withholding Tax Account Number, Letter ID, and Deposit Frequency on notices received from the South Carolina Department of Revenue. If you cannot locate this document or account number, please call the South Carolina Department of Revenue at (803) 896-1450 to request it.
New South Carolina Employer: Register with the South Carolina Department of Revenue
- Register with the South Carolina Department of Revenue.
- Click on MyDORWAY to register your business.
- Make sure you have the required information listed under “You Will Need”.
Unemployment ID and Tax Rate
Existing South Carolina Employer:
- You can find your Unemployment ID on the annual Tax Rate Notice received from the South Carolina Department of Employment and Workforce. It can also be found on your Quarterly Contribution and Wage Report.
- Your Unemployment Tax Rate can also be found on the annual Tax Rate Notice in box 2. Employer contribution rates range between 0.06% and 5.40% for SUI, with a wage base of $14,000.
- When entering your SUI rate into OnPay do so without the SC Administrative Contingency Assessment.
New South Carolina Employer: Register with the South Carolina Department of Employment and Workforce
- Go to our State Unemployment Insurance Tax System (SUITS) and click “Employers” under “Register for an Account”. The DEW has also provided video tutorials for this and other registrations.
- Once you complete the registration process you will immediately be assigned an account number.
- New employers have a rate of 0.49% for SUI, with a wage base of $14,000.
- If you are not able to register online, you may access a paper copy of the Employer Status Report Registration Form (UCE-151). This form must be printed and submitted by mail to:
| S.C. Department of Employment and Workforce | |
| Employer Status Unit | |
| P.O. Box 995 | |
| Columbia, SC 29202 |
Departmental Administrative Contingency Assessment (DACA) Rate
All South Carolina Employers:
- The DACA Rate for most South Carolina employers is 0.06%. This rate can also be found on your annual Tax Rate Notice in box 3.
How to authorize OnPay as a Third Party Administrator in South Carolina
OnPay works with government entities on your behalf, reporting new hires to state labor departments, calculating tax liabilities, and filing financial reports, and paying taxes. For us to do this effectively, you must add OnPay as an authorized representative by following the instructions in this article.
Paying employees in other states?
If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.
v6.23