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Payroll and Benefits Guide United States – South Carolina

Last updated: Mar 03, 2026

Currency
United States Dollar (USD)
Employer Taxes
8.66%-19.46%
Payroll Frequency
monthly/semi-monthly.
Employee Costs
8.55%
Capital
Columbia
Date Format
mm/dd/yyyy
Fiscal Year
1 January - 31 December

Contribution

Employer Payroll Contributions
0.06% – 5.46%

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.

0.35%
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%.
8.66%-19.46%
Total Employment Cost

 

Employee Payroll Contributions
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.
7.65%-8.55%
Total Employee Cost
State Employee Income Tax
Annual
State Tax – Single or Married Joint filing
0.00%
Up to 3,460 USD
3.00%
3,460 – 17,330 USD
6.20%
Above 17,330 USD USD
Standard Deduction and Personal Exemption
Single
15,000 USD
Couple /Married Filing Jointly
30,000 USD
Personal exemption
Dependent
4,790 USD
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)

Highest
Lowest

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%,

Stay up to date on payroll & employment law changes

Version History

February 20, 2022
Payroll contributions and personal income tax rates have been updated.
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Payroll and Benefits Guide in United States – South Carolina

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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...

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Public Holidays Calendar

United States – South Carolina
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CSV
PDF
ICS
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