South Carolina employer tax information
About South Carolina employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in South Carolina, you must be registered with the South Carolina Department of Revenue and Department of Employment and Workforce so we can pay and file your state taxes.
For South Carolina Department of Revenue, you need your:
South Carolina Withholding File Number (9 digits)
For South Carolina Department of Employment and Workforce, you need your:
South Carolina UI Account Number (6 digits or 8 digits)
South Carolina Total Tax Rate
The South Carolina Department of Employment and Workforce typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the South Carolina website or contact the SC Department of Employment and Workforce directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
South Carolina payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
South Carolina Department of Revenue
Withholding Tax Payment: processes per pay run
Withholding Tax Quarterly Return: processes quarterly
Annual Withholding Tax Report: processes annually
W-2 Reporting: processes annually
South Carolina Department of Employment and Workforce
Quarterly UI Wage Report: processes quarterly
Quarterly UI Contribution Report: processes quarterly
South Carolina Department of Social Services
New Hire Reporting: processes per new employee
Make South Carolina payroll tax payments
To make South Carolina withholding tax payments, you must be registered with the South Carolina Department of Revenue (DOR) MyDORWAY website and have a file number (a number the SC Department of Revenue uses to identify business tax accounts), a Federal Identification Number, Social Security Number, or South Carolina ID (SID), and your last refund or payment amount.
Pay through the DOR e-Services and enroll to e-file and pay online. Visit the South Carolina DOR website for information and instructions for setting up your account.
For additional information and for sign-up or login assistance, contact the Department of Revenue Withholding line at 844-898-8542.
To pay online, pay through the SC Department of Employment and Workforce website and enroll to e-file. Visit the South Carolina DOR website for information and instructions for setting up your account.
To pay by mail, if you choose to report quarterly wages using DEW’s paper form, you are responsible for calculating taxes owed as well as submitting payment by mail. Please mail paper quarterly reports and payments to:
S.C. Department of Employment and Workforce, Contribution Section
P.O. Box 7103
Columbia, SC 29202
For additional information or assistance with your SC DEW login, call the SC Department of Employment and Workforce at 803-898-5690.
Make payroll withholding tax filings
Withholding tax payments are due the same time your federal tax payments are due (either semi-weekly or monthly).
To file online, go to MyDORWAY.
To file by mail, download Form WH-1605 and include the completed form with a check for any payments due. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).
For questions about withholding tax payments, contact the South Carolina Department of Revenue at 803-898-5000, email WithholdTax@dor.sc.gov, or visit the dor.sc.gov.
All employers must complete Form WH-1606 if their South Carolina withholding account was open for any portion of the year. Do not file a WH-1605 for the fourth quarter.
Withholding tax payments can be filed online at MyDORWAY.
For questions about withholding tax payments, contact the South Carolina Department of Revenue at 803-898-5000, email WithholdTax@dor.sc.gov or visit the dor.sc.gov.
South Carolina W-2s are due by January 31 for the preceding calendar year. W-2s must be accompanied by Form WH-1606, Withholding Fourth Quarter and Annual Reconciliation Return. File W-2s for all employees working in South Carolina.
To file online, use MyDORWAY and select W-2 Portal listed.
For questions about withholding tax payments, contact the South Carolina Department of Revenue at 803-898-5000, email WithholdTax@dor.sc.gov or visit the dor.sc.gov.
Make unemployment insurance tax filings in South Carolina
The South Carolina Department of Employment and Workforce typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the South Carolina website or contact the SC Department of Employment and Workforce directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
Use the South Carolina Department of Employment and Workforce to file and make payments.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the South Carolina Department of Employment and Workforce. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact South Carolina Department of Employment and Workforce at 803-737-3080 or visit their website.
Register as a new employer in South Carolina
Register online as a new business. You should receive your Withholding File Number within 24 hours of registering online.
Register online as a new business. You should receive your UI Account Number within 2-3 weeks after registering online.
If you are unsure of your rate, contact the agency at 803-737-2400.
Find your South Carolina tax account numbers
You can find your Withholding File Number on the Form 101 you received from the SC Department of Revenue. If you’re unable to locate this, contact the agency at 803-896-1350.
You can find your UI Account Number on any notices you’ve received from the Department of Employment and Workforce. If you’re unsure, contact the agency at 803-737-2400.
Your Total Tax Rate is the sum of your Unemployment Insurance Tax Rate and the Departmental Administrative Contingency Assessment (DACA).
Square already enters the DACA rate since it is the same for all employers. You only need to enter your Unemployment Insurance Tax Rate.
You can find your Unemployment Insurance Tax rate on the Rate Notice sent by the Department of Employment and Workforce. If you’re unsure or can’t locate your rate, contact the agency at 803-737-2400.