South Carolina payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for South Carolina Employers.

• 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:
  
  

  All South Carolina employers	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 More info >
  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 More info >
  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 More info >
  Provide OnPay with your South Carolina Unemployment ID	A number unique to your account with the South Carolina Department of Employment and Workforce More info >
  Provide OnPay with your South Carolina Unemployment (SUI) Rate	A tax rate you receive annually from the South Carolina Department of Employment and Workforce More info >
  Provide OnPay with Standard Occupational Classification (SOC) Codes for each employee	A federal statistical standard used to classify workers into occupational categories for the purpose of collecting, calculating or disseminating data More info >
  Provide OnPay with your  South Carolina Administrative Assessment Tax Rate	A required fee that supports the administration of  South Carolina’s UI Program More info >

• Taxes and filings OnPay handles for South Carolina Employers

  Withholding Tax

  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 W-2 (Filing)	Wage and Tax Statement		- Annual

  Unemployment Insurance Tax

  Form UC-B6	Employer Quarterly Contribution Report	- Quarterly
  UCE-120 (Filing)	Employer Quarterly Wage Report	- Quarterly

  Other

  New Hire Report

  South Carolina Report of New Hires

  - As required

Where you can find the tax account numbers you need

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, Tax Rate and SOC Code

Updated January 1, 2025

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 (Show me→)
• 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 0.41% 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 (Show me→)

SOC (Standard Occupation Classification) Code

South Carolina requires employers to report a SOC Code for every employee reported on the unemployment return, or the filing will be rejected. You can visit the South Carolina website for more information and to find the SOC Code descriptions. To add the code to your employee:

• Go to the employee's withholding tab
• Under South Carolina withholding, select the applicable code for the employee from the SOC Code drop-down menu

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.

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• SC UCE-1010.pdf 80 KB