Short answer. DEW: "UI taxes are only charged on the first $14,000 of wages earned by an individual"; the amount increased from $12,000 to $14,000 as of January 1, 2015 and the page sets no end date, so 2027 is $14,000. New employers pay 1.06%.
$14,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $14,000 (unchanged)
- 2026 wage base
- DEW: rates apply to the first $14,000 each employee earns.
- New employer rate
- 1.06%. 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).
- Rate range
- 0.06%–5.46% (2026). DEW, 2026 total effective rates: 0.060% (class 1) to 5.460% (class 20).
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- South Carolina Department of Employment and Workforce (DEW)
- Registration
- Register or open an account. DEW: employers without a DEW account number create one in the SUITS employer registration.
Other amounts on the same official pages
- Departmental Administrative Contribution (DACA): 0.06%. Included in the 2026 rates above (DEW).
What it costs: an example
Three employees at the new employer rate of 1.06% on the $14,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in South Carolina, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $5,500.00 | $58.30 | Not reached | $33.00 |
| Around the base | $14,000.00 | $148.40 | Q4 | $42.00 |
| Above the base | $25,000.00 | $148.40 | Q3 | $42.00 |
Total for the three: $355.10 state plus $117.00 federal. Run your own staff in the SUTA and FUTA calculator set to South Carolina.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
DEW: April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: DEW: employers without a DEW account number create one in the SUITS employer registration.
- Set the 2027 wage base of $14,000 in payroll.
- Use 1.06% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- SC DEW: Tax Rate Information
- SC DEW: File Wage Report
- SC DEW: Paying Your Tax
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
South Carolina unemployment tax questions
What is the South Carolina unemployment tax wage base for 2027?
$14,000 per employee, the same as 2026. DEW: "UI taxes are only charged on the first $14,000 of wages earned by an individual"; the amount increased from $12,000 to $14,000 as of January 1, 2015 and the page sets no end date, so 2027 is $14,000.
What SUTA rate does a new employer pay in South Carolina?
1.06%. 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). On a full $14,000 base that's $148.40 per employee for the year.
Are there other South Carolina employer assessments on the same wages?
Departmental Administrative Contribution (DACA): 0.06%. Included in the 2026 rates above (DEW).
When are South Carolina quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. DEW: April 30, July 31, October 31 and January 31.
Compare every state: SUTA wage base by state 2027 · Rhode Island SUTA 2027 · South Dakota SUTA 2027