Payroll and Benefits Guide United States – South Carolina
Last updated: Mar 03, 2026
Contribution
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Employer Payroll Contributions
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|
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0.06% – 5.46%
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State Unemployment Insurance (SUI), applied on the first 14,000 USD of an employee’s wages for the calendar year.The applied % varies based on the employer’s experience rating. The contributions includes a 0.06% contingency assessment. |
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0.35%
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State Unemployment Insurance (SUI) – New Employer, applied on the first 14,000 USD of an employee’s wages for the calendar year. |
| 6.20% | Federal Insurance Contributions Act (FICA) - Social Security, applied on salary up to 176,100 USD per year. |
| 1.45% | Federal Insurance Contributions Act (FICA) – Medicare. An additional 0.9% should be withheld from employees earning above 200,000 USD per year. |
| 0.60% – 6.00% | Federal Unemployment Tax Act (FUTA), applied on salary up to 7,000 USD per year. Employers who pay their state unemployment tax in full and on time are eligible for a 5.4% tax credit, reducing the FUTA rate to 0.6%. |
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8.66%-19.46%
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Total Employment Cost
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Employee Payroll Contributions
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| 6.20% | Federal Insurance Contributions Act (FICA) - Social Security, applied on salary up to 176,100 USD per year. |
| 1.45% | Federal Insurance Contributions Act (FICA) – Medicare.An additional 0.9% should be withheld from employees earning above 200,000 USD per year. |
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7.65%-8.55%
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Total Employee Cost
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State Employee Income Tax
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Annual |
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State Tax – Single or Married Joint filing
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0.00%
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Up to 3,460 USD
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3.00%
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3,460 – 17,330 USD
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6.20%
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Above 17,330 USD USD
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Standard Deduction and Personal Exemption
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|
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Single
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15,000 USD
|
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Couple /Married Filing Jointly
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30,000 USD
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Personal exemption
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|
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Dependent
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4,790 USD
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| Federal Employee Income Tax | Annual |
| Federal Tax – Singles | |
| 10.00% | Up to 11,925 USD |
| 12.00% | 11,925 – 48,475 USD |
| 22.00% | 448,475 – 103,350 USD |
| 24.00% | 103,350 – 197,300 USD |
| 32.00% | 197,300 – 250,525 USD |
| 35.00% | 250,525 – 626,350 USD |
| 37.00% | Above 626,350 USD |
| Federal Tax – Married, Joint Filing | |
| 0.00% | Up to 23,850 USD |
| 12.00% | 23,850 – 96,950 USD |
| 22.00% | 96,950 – 206,700 USD |
| 24.00% | 206,700 – 394,600 USD |
| 32.00% | 394,600 – 501,050 USD |
| 35.00% | 501,050 – 751,600 USD |
| 37.00% | Above 751,600 USD |
| Federal Tax – Heads of Households | |
| 10.00% | Up to 17,000 USD |
| 12.00% | 17,000 – 64,850 USD |
| 22.00% | 64,850 – 103,350 USD |
| 24.00% | 103,350 – 197,300 USD |
| 32.00% | 197,300 – 250,500 USD |
| 35.00% | 250,500 – 626,350 USD |
| 37.00% | Above 626,350 USD |
| Standard Deduction and Personal Exemption | |
| 15,000 USD | Single |
| 30,000 USD | Married Filing Jointly |
| 22,500 USD | Head of Household |
Minimum Wage
General
South Carolina’s minimum wage follows the Federal minimum wage of 7.25 USD per hour.
There are also other minimum wage requirements:
- Minimum cash wage (tipped employee): 2.13 USD per hour
- Maximum tip credit: 5.12 USD per hour
- Youth minimum wage: 4.25 USD per hour
Payroll
Payroll Cycle
In general, employees are paid semi-monthly and monthly.
13th Salary
There are no provisions in the law regarding 13th salaries.
Working Hours
General
In South Carolina, a workweek consists of 40 hours or eight hours per day.
Overtime
South Carolina adheres to the Fair Labor Standards Act (FLSA) and overtime is paid when an employee works more than the 40-hour standard workweek.
Overtime hours are paid at the rate of 150% of the regular salary rate. If an employee is scheduled to work on weekends or rest days, no additional payment is required.
However, should an employer request that an employee work in exceptional circumstances on these days, then overtime is paid at the rate of 150% of the regular salary rate.
Leave
Annual Leave (vacation)
Public holidays are not mandatory paid days off, but employers commonly allow workers to take federal holidays as paid days off.
Some companies might also agree to allow workers to take off state holidays; workers can find specific state holiday dates from their local government.
Usually when an agreed public holiday falls on a weekend, a day off in lieu is given on the Friday before or the Monday after the holiday.
| Date | Day | Holiday Name | Note |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| January 19, 2026 | Monday | Martin Luther King, Jr. Birthday | |
| February 16, 2026 | Monday | Presidents’ Day / Washington’s Birthday | |
| April 3, 2026 | Friday | Good Friday | |
| May 11, 2026 | Monday | Confederate Memorial Day | |
| May 25, 2026 | Monday | National Memorial Day | |
| June 19, 2026 | Friday | Juneteenth Day | |
| July 3, 2026 | Friday | Independence Day Holiday (Observed) | |
| July 4, 2026 | Saturday | Independence Day | |
| September 7, 2026 | Monday | Labor Day | |
| November 11, 2026 | Wednesday | Veterans Day | |
| November 26, 2026 | Thursday | Thanksgiving Day | |
| November 27, 2026 | Friday | Day After Thanksgiving | |
| December 25, 2026 | Friday | Christmas Day |
Sick Days
Sick leave falls under the Family and Medical Leave Act (FMLA) which provides leave for an employee with a serious health condition that makes them unable to perform the essential functions of their job.
It is common for an employer to follow the FMLA which provides certain employees with up to 12 weeks of unpaid, job-protected leave per year for certain family and medical reasons (maternity leave, serious illnesses, or if the employee needs to care for a spouse or child).
Employees are eligible for FMLA if they have worked for their employer for at least one year, completed a minimum of 1,250 hours over the past year, and worked at a location where the company employs 50 or more employees within 75 miles.
Maternity Leave
Maternity leave falls under the FMLA (see sick leave) which allows a mother:
- Twelve working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.
Paternity Leave
Paternity leave falls under the FMLA (see sick leave), which allows fathers:
- Twelve working weeks of leave in any one year for a child’s birth and to care for the newborn child within one year of birth.
Parental Leave
Parental leave falls under the FMLA (see sick leave), which allows for:
- Leave for the adoption or foster care of a child and care for the newly placed child within one year of placement.
- Any qualifying necessity arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on covered active duty.
Other Leave
Leave for the care of an employee’s spouse, child, or parent who has a severe health condition falls under the FMLA (see sick leave).
Alternatively, an employee may take 26 working weeks of leave during a single one-year period to care for a covered service member with a serious injury or illness. The service member must be the employee’s spouse, son, daughter, parent, or next of kin (military caregiver leave).
Other leave under South Carolina law includes:
- Full-time employees are entitled to job-protected, unpaid leave for jury duty or as a witness in a case, responding to a subpoena, or acting as a plaintiff or defendant in the courts. Employees must provide a copy of the jury summons to the employer as evidence of requirement.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
Except in mass dismissals or as provided for in an employment contract or a collective bargaining agreement, U.S. law does not impose a formal notice period to terminate an individual employment relationship, and employment is stipulated at will.
This means that either the employer or the employee may end the employment relationship without giving either notice or reason provided it is not illegal, notable discrimination on the grounds of a category protected by law, etc., and as per the Federal Worker Adjustment and Retraining Notification Act (WARN).
The employment contracts of executives and other highly skilled individuals often incorporate a just cause termination clause which mandates that the employer may only terminate the employee for cause and lists the permissible grounds.
In such cases, the parties negotiate the foundations for a just cause termination.
Notice Period
In South Carolina, most employees are employed at will, and either party can terminate the employment relationship without notice. An employer’s policy or employee contract governs whether earned or unused vacation is paid on separation.
However, employers will generally pay an employee for unused vacation days, provided the employee gave some advanced notice of resignation. While there is no official notice period, general practice is two weeks.
In mass dismissal cases, the Worker Adjustment and Retraining Notification Act (WARN) must be followed, and employers must give 60 days’ notice to impacted employees.
Severance Pay
Except as otherwise provided in an employment contract or collective bargaining agreement, employers are not required to give severance pay. Employers who offer severance need to have the provisions within the employee’s contract and both parties must agree to this. Many employers choose to provide severance payments based on the employee’s length of employment.
Probation Period
There are no provisions in the law regarding probation periods. However, it is common practice for employers to set a performance evaluation after an initially stated period of employment of 90 days.
Minimal Statutory Termination Costs
Some states require PTO balances to be paid out during termination, also any bonuses or commissions that were promised in the employment contract
Immigration
Foreign nationals without permanent resident status or a work visa are not permitted to work in the United States.
An employer seeking to hire a foreign national may file a petition with the United States Department of Homeland Security/United States Citizenship and Immigration Services (USCIS) for an employment visa on behalf of the prospective employee.
If the petition is approved, the prospective employee must obtain a visa stamp from a United States embassy or consulate (Canadian citizens are exempt from this requirement).
To get a temporary U.S. work visa, an employer must file a petition with U.S. Citizenship and Immigration Services (USCIS). An approved petition must be part of the visa request. The types of visas include:
- H-1B – For applicants with a college degree hired to do specialized work. The visa is valid for three years and can be extended for an additional three years. The visa is connected to the employer that filed the petition. If there is a change of employer, the new employer must repeat the process. There are 65,000 H-1B visas available each year.
- H-1B1 – For applicants with a college degree from Chile and Singapore. The U.S. government grants up to 1,400 visas to Chilean citizens and 5,400 from Singapore each year.
- H-2A – For temporary or seasonal agriculture work. It is limited to citizens of qualified countries. Usually valid for up to one year and can be extended to a maximum of three years.
- H-2B – For temporary non-agricultural work. These visas are limited to citizens of qualified countries. Usually valid for up to one year and can be extended to a maximum of three years.
- L – For intercompany transfers (people transferred from a foreign company to a U.S. branch of the company.) The applicant must have been employed at the company for a year before the transfer and work in a managerial-level position or higher with specialized knowledge.
- 0 – For people with extraordinary ability in science, arts, education, business, or athletics.
The standard procedure is to obtain a short-term work visa and then apply for an immigrant visa after the employee has started working in the United States.
For those seeking employment-based immigrant visas:
- E-1 – Highest priority employment for those with extraordinary ability in science, arts, education, business, and athletics.
- E-2 – For those with advanced degrees or exceptional ability.
- E-3 – For skilled workers and professionals, as well as unskilled workers.
- E-4 – Members of certain immigrant groups.
- E-5 – Immigrant investors in U.S. companies (substantial investment).
Alternatively, an employer may sponsor a potential employee’s application for permanent resident status, referred to as a green card, if the employer can establish that the potential employee is a multinational executive/manager transferee, has unique skills, or has been offered a job in the United States.
The employer must have been unable to recruit a U.S. worker who meets the position’s minimum requirements.
All employers are obligated to verify that all individuals they employ are authorized to work in the United States.
VAT
General
South Carolina has a State sales tax rate of 6%. Counties can impose an additional Local sales tax ranging from 1% to 4%,
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Payroll and Benefits Guide
in United States – South Carolina
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday Name | Note |
|---|---|---|---|
| January 1, 2026 | Thursday | New Year’s Day | |
| January 19, 2026 | Monday | Martin Luther King, Jr. Birthday | |
| February 16, 2026 | Monday | Presidents’ Day / Washington’s Birthday | |
| April 3, 2026 | Friday | Good Friday | |
| May 11, 2026 | Monday | Confederate Memorial Day | |
| May 25, 2026 | Monday | National Memorial Day | |
| June 19, 2026 | Friday | Juneteenth Day | |
| July 3, 2026 | Friday | Independence Day Holiday (Observed) | |
| July 4, 2026 | Saturday | Independence Day | |
| September 7, 2026 | Monday | Labor Day | |
| November 11, 2026 | Wednesday | Veterans Day | |
| November 26, 2026 | Thursday | Thanksgiving Day | |
| November 27, 2026 | Friday | Day After Thanksgiving | |
| December 25, 2026 | Friday | Christmas Day |
Questions & Answers