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Version: 1.7.3

State Payroll Forms

South Carolina Payroll Tax Compliance​

Employers in South Carolina must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement comes with its own forms, deadlines, and reporting rules established by state agencies. The sections below provide a clear overview of these obligations.

South Carolina Withholding Tax Requirements​

South Carolina employers are required to withhold state income tax from employee wages and file returns with the South Carolina Department of Revenue (SCDOR).

Forms required​

Form WH-1605​
  • Filed for Q1, Q2, and Q3. Cannot be used for the 4th quarter.
  • Due on the last day of the month following the end of the quarter — April 30, July 31, October 31.
  • Required even if no SC income tax was withheld
Form WH-1606​
  • Filed for Q4 and serves as the annual reconciliation return.
  • Due January 31 of the following year.
  • Required if the account was open for any portion of the calendar year.
Note:

TaxBandits API supports the automation of both these forms. See how it works

South Carolina Unemployment Insurance (UI) Requirements​

Employers are liable for South Carolina unemployment insurance taxes, administered by the Department of Employment and Workforce (DEW).

Form required​

Form UCE-120​
  • Reports total wages, taxable wages, tax due, penalties, and interest.
  • Due quarterly on April 30, July 31, October 31, and January 31.
  • Employers must file even if no wages were paid (zero wage reports).
  • Requires a UI Account Number issued by DEW and a FEIN.
Note:

We currently don’t support this form and are actively working to expand our support soon.

South Carolina New Hire Reporting​

Employers must report all newly hired and rehired employees to the state within 20 days of hire. This reporting supports the enforcement of child support orders and the detection of fraud. Multi-state employers may report new hires to each state where employees are hired.

Note:

TaxBandits API supports the automation of the SC new hire report. See how it works