Free South Carolina Payroll Tax Calculator

South Carolina Payroll Tax Calculator (Step-by-Step)

Understanding your paycheck is essential, and our South Carolina Payroll Tax Calculator helps make it easier. Follow these steps to estimate your net pay accurately:

Step 1: Enter Your Location and Filing Status

Country: Ensure “United States” is selected. (This is pre-filled.)
State: Choose “South Carolina” from the dropdown menu. (This is pre-filled.)
Federal Filing Status: Select your current federal filing status (e.g., Single, Married Filing Jointly) from the dropdown. This determines how your federal taxes are calculated.
Federal Allowances: Enter the number of federal allowances you’re claiming. Use your IRS Form W-4 as a reference.
State Filing Status: Choose your current South Carolina filing status. In most cases, this mirrors your federal status but confirm using SC W-4 guidance.
State Withholding Allowances: Input the number of South Carolina state allowances you’re claiming. This will directly impact the state income tax withheld.
Annual Pay Periods: Choose how often you get paid (e.g., Weekly, Bi-Weekly [26], Semi-Monthly [24], Monthly). This is used to annualize your earnings for accurate calculation.
Gross Wage / Pay Period: Enter your total gross wages for the selected pay period—this is your income before deductions.
Pay Date: Use the calendar tool to select your pay date. This is for your records and doesn’t affect calculations.

Step 2: Input Your Pay Information

Annual Pay Frequency: Confirm how often you’re paid during the year (e.g., 26 for Bi-Weekly, 12 for Monthly).
Gross Pay: Input your gross wages for the selected pay cycle.
Pay Date: Use the calendar tool to mark the pay period you’re calculating for.

Step 3: Calculate Your Taxes

Click Calculate to view your estimated federal and South Carolina payroll tax withholdings.
To revise your inputs, simply adjust any field and click Calculate again.
Want to start over? Click New Calculation to reset all fields.

Important Notes:

This tool uses the most current South Carolina tax rates and IRS formulas to deliver an estimate.
Actual take-home pay may differ based on personal deductions like retirement plans, healthcare premiums, and supplemental income.
Be sure to keep your SC W-4 and IRS W-4 forms updated, especially after any major life or income changes.

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South Carolina Payroll Tax Overview for 2025

2025 SC Tax Brackets (Single & Married Filing Jointly)

Taxable Income	Tax Rate
$0 – $3,560	0.0%
$3,560 – $17,830	3.0%
$17,830+	6.2%

Standard deductions reduce taxable income before these rates apply. Most taxpayers can claim $15,000 if single or $30,000 if married filing jointly.

Marginal rate: 6.2% applies only to income earned above $17,830.
Effective rate: This is your actual average tax rate across all income. For example, someone earning $70,000 might pay an effective rate closer to 5.9% after deductions.

State Unemployment Insurance (SUI) Details

2025 South Carolina SUI Overview:

Taxable wage base: $14,000 per employee
Contribution rates (based on experience):
- New employers: approximately 0.41%
- Experienced employers: between 0.06% and 5.46%
Solvency surcharge: None in 2025

The South Carolina Department of Employment and Workforce (DEW) assigns individual SUI rates to each employer based on claim history. Updated rates and wage base thresholds are typically released in mid-November for the following calendar year.

Local Payroll Tax Requirements

South Carolina does not have any local income taxes. Residents are not subject to municipal or county income tax withholding.

However, employers must still withhold and remit South Carolina state income tax and unemployment insurance contributions. Staying compliant with SC-specific payroll rules requires keeping up with updates from the SCDOR and DEW.

Federal Payroll Taxes in South Carolina

Federal Income Tax Withholding

Form W‑4 Updates:
Employers use the latest IRS Form W‑4 to determine how much federal income tax to withhold from an employee’s paycheck. Employees should review and update their W‑4 annually or after major life changes such as marriage, divorce, or a new job.
How Federal Tax Is Calculated:
Federal income tax withholding is based on the employee’s filing status, number of dependents, additional income, and any extra withholding amounts entered on the W‑4. Employers apply IRS tax tables or percentage methods to calculate the amount to withhold.

FICA: Social Security & Medicare Taxes

2025 Social Security Tax:
- Employee rate: 6.2% of wages up to $176,100
- Employer rate: 6.2% on the same wage base
2025 Medicare Tax:
- Employee rate: 1.45% with no wage cap
- Employer rate: 1.45% with no wage cap

These FICA taxes are shared equally between the employee and employer.

Additional Medicare Tax

Who It Affects:
Employees who earn over $200,000 in wages during the calendar year are subject to an additional 0.9% Medicare tax on earnings above that threshold.
Employer Responsibility:
Employers must begin withholding the Additional Medicare Tax once an employee’s wages exceed $200,000, regardless of the employee’s filing status or other income sources.
No Employer Match:
This tax is paid only by the employee; employers do not match the Additional Medicare Tax.

Payroll Compliance Tips for SC Employers

Forms to File

SC W‑4 – New and existing employees must complete the South Carolina W‑4 to set appropriate state withholding allowances.
WH‑1605 – Quarterly Withholding Tax Return (file online or by mail) for Q1, Q2, and Q3.
WH‑1606 – Fourth Quarter / Annual Withholding Reconciliation. Required even if zero tax was withheld.

Reporting Deadlines

Quarterly Filing Deadlines (by calendar quarter):

Quarter	Return Due Date
Q1 (Jan–Mar)	April 30
Q2 (Apr–Jun)	July 31
Q3 (Jul–Sep)	October 31
Q4 (Oct–Dec)	January 31

Tax payments:
- Employers withholding <$500 in a quarter: pay by end of next month.
- Employers withholding ≥$500 in a quarter: pay monthly by the 15th of following month.
Electronic filing required if withholding ≥ $15,000 per quarter or ≥ 24 payments/year.
W‑2 & 1099s: Submit to employees, IRS, and SCDOR by January 31 each year.

Recordkeeping Best Practices

Keep payroll tax records (rates, returns, payments, W‑4s, WH‑1605/1606, W‑2s, 1099s, etc.) for a minimum of 3 years.
Retain records of payments and filing confirmation for at least 4 years, to cover audit and statute of limitations periods.
Maintain authenticated electronic filing records when submitting via MyDORWAY or third-party software.
If withholding accounts remain open, file all required returns even if withholding is zero, to avoid penalties.

Frequently Asked Questions (FAQ)

Does South Carolina have a state income tax?

Yes. South Carolina has a progressive state income tax system with rates ranging from 0.0% to 6.2% based on income level.

How do I calculate South Carolina payroll tax withholding?

Withholding is based on the employee’s SC W-4, income level, and filing status. Employers use state tax tables or percentage methods to calculate the proper amount.

What is the South Carolina SUI wage base for 2025?

The State Unemployment Insurance (SUI) wage base for 2025 is $14,000 per employee.

Are there any local payroll taxes in South Carolina?

No. South Carolina does not impose local or municipal income taxes.

Do employers in South Carolina need to file quarterly tax returns?

Yes. Employers must file WH-1605 quarterly and WH-1606 annually (or for Q4), even if no tax was withheld.

What is the Social Security wage base for 2025?

The federal Social Security wage base for 2025 is $176,100. Wages above this are not subject to Social Security tax.

What is the Additional Medicare Tax and who pays it?

Employees earning over $200,000 annually are subject to an extra 0.9% Medicare tax on wages above that threshold. Employers must withhold this amount but do not match it.

How often should employees update their W-4 and SC W-4?

Employees should review and update their W-4 and SC W-4 forms annually or whenever they experience a major life event (e.g., marriage, new child, new job).

How long should payroll records be kept in South Carolina?

Employers should retain payroll tax records for at least 3–4 years for audit and compliance purposes.

Can I file South Carolina payroll taxes electronically?

Yes. South Carolina employers can file and pay taxes through the state’s MyDORWAY online portal.

Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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