Payroll Compliance Guide

South Carolina Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: December 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementSouth Carolina Rule
Minimum Wage$7.25 (federal)
Tipped Minimum$2.13 + tips
Overtime Threshold40 hours/week (no daily OT)
Final Pay (Termination)Within 48 hours or next payday
Final Pay (Resignation)Next regular payday
PTO Payout Required?No (unless policy requires)
Pay Frequency MandateNone (employer discretion)
State Income TaxYes (0% - 6.4%)
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveNo
Paid Sick LeaveNo
Workers' Comp RequiredYes (4+ employees)

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