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Intuit
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South Carolina Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UCE-120A (Filing) UI Employer's Quarterly Continuation Sheet
Effective Date
Subform of
UCE-101/120
Form Name
Employer's Quarterly Continuation Sheet
Filing Frequency
Quarterly
Filing Due Dates
Filed with Form UCE-101/120 when needed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
N/A
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required.
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UCE-120 (Filing) UI Wage Report
Effective Date
Form Name
Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due on or before the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31)
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Paper filing for Desktop. Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
WH-1612 (Filing) WH W2/Magnetic Media Transmittal Form
Effective Date
Form Name
W2/Magnetic Media Transmittal Form
Filing Frequency
Annual
Filing Due Dates
Due January 31 following the year to be filed.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
WH-1606 (Filing) WH Withholding Fourth Quarter/Annual Reconciliation/W-2 Transmittal
Effective Date
Form Name
Withholding Fourth Quarter/Annual Reconciliation/W-2 Transmittal
Filing Frequency
4th Quarter/Annual Reconciliation
Filing Due Dates
Due January 31 following the year to be filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
WH-1605 (Filing) WH Withholding Quarterly Tax Return
Effective Date
Form Name
Withholding Quarterly Tax Return
Filing Frequency
1st-3rd Quarters
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, and October 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
WH-1601 (Payment) WH Withholding Tax Payment
Effective Date
Form Name
Withholding Tax Payment
Filing Frequency
Monthly Quarterly (Semi-weekly and 100K - Next Day [Due the next banking day when Federal liabilities are 100K or more] must be remitted by EFT without payment coupon.)
Filing Due Dates
Monthly: Due the 15th of the following month. Quarterly: Due the last day of the month following the end of the quarter
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Payment Methods-DIY
Check w/Voucher

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check

Agency contact information

Effective Date
Agency Name
South Carolina Department of Revenue
Vendor Payable Name
South Carolina Department of Revenue
Mailing Address
Mailing Address: P.O. Box 125 Columbia, SC 29214 -0400 Physical Address: 300A Outlet Pointe Boulevard Columbia, SC 29210
Phone Numbers
Taxpayer Service Center 844-898-8542
Support Email
WithholdTax@dor.sc.gov
Agency Website URL
http://www.sctax.org/default.htm

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Confederate Memorial Day - May 10th Day after Thanksgiving - November 29 Christmas Eve - December 24 Day after Christmas - December 26

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
SC Dept of Revenue Withholding No.
QuickBooks Employer Account Number Format(s)
99999999-9 and 999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$2,510 per personal exemption claimed Standard deduction: 10% up to $3,470
Supplemental Rate Detail
7%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Tax Payment Name
SC Withholding

Verification Tracking

Last Verified Date
02-19-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Monthly SC Withholding
Tax Payment Name
SC Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due the 15th of the following month.
Threshold Requirement
Residents make payments at same time as their Federal payment. Non-residents: Greater than or equal to $500 in the current quarter.
Quarterly SC Withholding
Tax Payment Name
SC Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter
Threshold Requirement
Residents make payments at same time as their Federal payment. Non-residents: Less than $500 in the current quarter.
Semiweekly SC Withholding
Tax Payment Name
SC Withholding
Frequency
Semiweekly
Liability Accrual Period
Wednesday through Friday and Saturday through Tuesday.
Due Date
Saturday through Tuesday payday - due the following Friday Wednesday through Friday - due the following Wednesday. Exception for semiweekly: If you have 2 paydays within one deposit period but they are in separate quarters you must make 2 separate payments.
Threshold Requirement
Make payment at same time as Federal payment

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
W-2/1099: Employers with 250 or more should submit electronically via the agency website.
Employer Payment Requirements
Employers/withholding agents (resident and non-resident) whose SC withholding tax exceeds $15,000 during a quarter, or who make 24 or more payments in a year must pay electroncially. Note: Both return and payment must be filed electronically. You cannot choose to file one part electronically and the other in a conventional method.

Agency contact information

Effective Date
Agency Name
South Carolina Department of Employment and Workforce
Vendor Payable Name
SC Department of Employment and Workforce
Mailing Address
1550 Gadsden Street P.O. Box 995 Columbia, SC 29202
Phone Numbers
General Information 803-737-2400 option 3 Employer Status 803-737-3075
Support Email
uitax@dew.sc.gov.
Agency Website URL
https://dew.sc.gov/employers

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Confederate Memorial Day - May 10th Day after Thanksgiving - November 29 Christmas Eve - December 24 Day after Christmas - December 26

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
SC Dept of Employment and Workforce Acct No.
QuickBooks Employer Account Number Format(s)
0999999 or 99999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
5.46%
New Employer Rate
0.87%

Employer Wage Base

Effective Date
Wage Base Amount
$14,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Solvency Rate
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
1.191%
New Employer Rate
N/A
Wage Base Amount
$14,000.00

Verification Tracking

Last Verified Date
11-02-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Contingency Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
0.06%
Maximum Rate
0.06%
New Employer Rate
0.06%
Wage Base Amount
$14,000.00

Verification Tracking

Last Verified Date
07-30-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
SC UI and Contingency Assessment

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly SC UI and Contingency Assessment
Effective Date
Tax Payment Name
SC UI and Contingency Assessment
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
N/A

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
UI Filing: Employers or a 3rd Party Filer that report 100 or more employees must file electronically.
Employer Payment Requirements
No Mandate

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://dor.sc.gov/tax/registration
Is there a registration fee?
No
What is the name of the form to use for registration?
South Carolina MyDORWAY
What is the link to the form for registration?
https://dor.sc.gov/tax/registration
Additional information about the registration for this state.
Online registration takes 5 days to process and then the account number will be sent to the employer in regular mail. Paper forms mailed or faxed in will take 7-14 days to process. Walk-in registrations to the Department of Revenue will be processed that day and the account number will be issued immediately.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://dew.sc.gov/employers/tax/how-do-i-create-an-unemployment-tax-account
Is there a registration fee?
No
What is the name of the form to use for registration?
State Unemployment Insurance Tax System (SUITS)
What is the link to the form for registration?
https://dew.sc.gov/employers/tax/how-do-i-create-an-unemployment-tax-account
Additional information about the registration for this state.
Online registration creates an account number immediately. Paper registrations can take 7-10 business days to complete.

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