--- title: "South Carolina SUTA 2027: $14,000 Wage Base, 1.06% New Rate" description: "South Carolina SUTA 2027: wage base $14,000, new employer rate 1.06%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-south-carolina-2027" --- Free guide · State payroll tax # South Carolina unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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](https://uitax.dew.sc.gov/NeosuranceEmployer/home/wfmRegister#/spa/wfmRegistrationEmployerWizard/0). 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](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/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](/bookkeeping/suta-futa-cost-calculator?state=sc). ## 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](https://dew.sc.gov/employers/tax-rate-information) - [SC DEW: File Wage Report](https://dew.sc.gov/unemployment-tax-information/file-wage-report) - [SC DEW: Paying Your Tax](https://dew.sc.gov/unemployment-tax-information/paying-your-tax) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Rhode Island SUTA 2027](/bookkeeping/suta-rhode-island-2027) · [South Dakota SUTA 2027](/bookkeeping/suta-south-dakota-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)