Sources checked:
Quick answer. South Carolina: $14,000 SUTA wage base (2026); 1.06% new employer rate; new hires reported in 20 days; no adult meal break rule. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.
South Carolina 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
DEW: employers without a DEW account number create one in the SUITS employer registration.
Source: South Carolina Department of Employment and Workforce (DEW), checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check SC DEW: Tax Rate Information.
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ConfirmedTaxable wage base for 2026 (the latest published)
$14,000 per employee in 2026.
DEW: rates apply to the first $14,000 each employee earns.
Source: SC DEW: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedNew employer tax rate
1.06% for a new employer.
DEW, 2026: rate class 30, 1.000% plus the 0.060% Departmental Administrative Contribution (DACA), 1.060% in all ($148.40 a year per employee at most).
Source: SC DEW: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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ConfirmedQuarterly wage reports and payments
DEW: April 30, July 31, October 31 and January 31.
Source: SC DEW: Tax Rate Information, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check SCDOR: Form WH-1606 and instructions (Rev. 8/29/23; instructions Rev. 1/4/24).
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days after the employee's first day of work.
- Who: All newly hired employees.
- How: online, fax, mail. Online at newhire.sc.gov; fax (803) 898-9100; mail PO Box 1469, Columbia, SC 29202-1469.
Source: Official page, checked November 2026 · More: First hire checklist for South Carolina
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ConfirmedWorkplace posters
South Carolina Department of Labor, Licensing and Regulation lists the required posters.
Source: Official page, checked November 2026 · More: First hire checklist for South Carolina
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ConfirmedE-Verify for private employers
Every employer must verify each new employee through E-Verify within three business days after hiring. Effective: January 1, 2012.
all South Carolina employers must within three business days after employing a new employee
- If skipped: For a first violation after July 1, 2012, one year's probation; a repeat within three years brings a license suspension of 10 to 30 days. For knowingly employing an unauthorized worker, the penalties escalate, and a private employer's licenses are revoked after a third occurrence.
Source: Office of Immigration Compliance: You Must Verify All New Hires through E-Verify, SC LLR, checked November 2026 · More: E-Verify requirements by state
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
No state minimum wage law, per US DOL. Employers covered by the federal Fair Labor Standards Act pay the federal $7.25.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
No state rate; the federal $7.25 continues unless Congress changes it.
Source: U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $2.13 an hour in 2027, with tips making up the rest.
Federal rule: a cash wage of at least $2.13 with tips making up the rest of $7.25 (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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Not confirmedPaid sick leave
Not confirmed — check S. 218 (2017), ratified as Act No. 3 (South Carolina General Assembly).
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ConfirmedCity or county sick leave rules
Act No. 3 of 2017 (S. 218), adding S.C. Code 41-1-25
Source: S. 218 (2017), ratified as Act No. 3 (South Carolina General Assembly), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state requirement, per the state's own page. No requirement to give a lunch period.
There is no requirement under South Carolina law for an employer to provide employees with breaks or a lunch period.
Source: SC LLR Office of Wages and Child Labor: FAQ, checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No requirement to give breaks.
There is no requirement under South Carolina law for an employer to provide employees with breaks or a lunch period.
Source: SC LLR Office of Wages and Child Labor: FAQ, checked November 2026 · More: Meal and rest break laws by state
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Not confirmedBreaks for workers under 18
Not confirmed — check SC LLR Office of Wages and Child Labor: FAQ.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Businesses that regularly employ four or more employees in the state.
businesses that regularly employ four or more employees within South Carolina
- Check a policy: The commission links a coverage search.
Source: Employer FAQ's | South Carolina Workers' Compensation Commission, checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Within 48 hours of the separation or by the next regularly scheduled payday, which may not be more than 30 days.
within 48 hours of the day of separation OR the next regularly-scheduled payday, not to exceed 30 days
Source: SC LLR Office of Wages and Child Labor: FAQ, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
Within 48 hours of the separation or by the next regularly scheduled payday, which may not be more than 30 days.
within 48 hours of the day of separation OR the next regularly-scheduled payday, not to exceed 30 days
- Unused vacation: It depends on the company's policy; wages include vacation, holiday and sick leave payments due under policy or contract.
- If it's late: The employee may recover three times the unpaid wages plus costs and reasonable attorney's fees.
Source: SC LLR Office of Wages and Child Labor: FAQ, checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
At least 2 job searches each week you file a weekly certification. Only job searches made in SC Works Online Services (SCWOS) count.
Source: SC DEW: Search for work, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
Only include 1099s with South Carolina tax withheld (Form WH-1606), and only file 1099 forms that have South Carolina withholding (Form WH-1612).
- W-2s: January 31 (W-2s with South Carolina income)
- 1099s: January 31
- Annual reconciliation: Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return, due January 31.
- Electronic filing: Form WH-1612 points to the federal electronic filing threshold of 10 or more forms in a calendar year; paper filers send W-2s and 1099s with Form WH-1612.
Source: SCDOR: Form WH-1606 and instructions (Rev. 8/29/23; instructions Rev. 1/4/24), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | Form WH-1606 Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | W-2s and 1099s with South Carolina withholding (WH-1612 for paper) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check SC DEW: Tax Rate Information
- State income tax withholding: check SCDOR: Form WH-1606 and instructions (Rev. 8/29/23; instructions Rev. 1/4/24)
- Paid sick leave: check S. 218 (2017), ratified as Act No. 3 (South Carolina General Assembly)
- Breaks for workers under 18: check SC LLR Office of Wages and Child Labor: FAQ
South Carolina kit
South Carolina Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the South Carolina unemployment tax wage base for 2027?
Not confirmed in our data files. Check SC DEW: Tax Rate Information (https://dew.sc.gov/employers/tax-rate-information). The latest published base is $14,000 per employee in 2026.
How soon must a South Carolina employer report a new hire?
Within 20 days after the employee's first day of work.
What is the South Carolina minimum wage in 2027?
No state rate; the federal $7.25 continues unless Congress changes it.
Does South Carolina require paid sick leave?
Not confirmed in our data files. Check S. 218 (2017), ratified as Act No. 3 (South Carolina General Assembly) (https://scstatehouse.gov/sess122_2017-2018/bills/218.htm).
When is a final paycheck due in South Carolina?
If the employer ends the job: Within 48 hours of the separation or by the next regularly scheduled payday, which may not be more than 30 days. If the employee quits: Within 48 hours of the separation or by the next regularly scheduled payday, which may not be more than 30 days.
Does South Carolina require state W-2 or 1099 filing?
Only include 1099s with South Carolina tax withheld (Form WH-1606), and only file 1099 forms that have South Carolina withholding (Form WH-1612). W-2s: January 31 (W-2s with South Carolina income) 1099s: January 31
Do South Carolina employers need workers' comp?
Businesses that regularly employ four or more employees in the state.
Related: Employer compliance by state · 2027 changes for employers