State guide
How to Register for South Carolina Payroll Taxes
Let a dedicated tax manager file your South Carolina registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
2 agencies: SCDOR and the Department of Employment and Workforce
1.06% new employer UI rate in 2026
$14,000 UI wage base
New hires due within 20 days
Done for you
Two South Carolina accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In South Carolina that means a withholding account with the South Carolina Department of Revenue and an unemployment insurance account with the SC Department of Employment and Workforce.
- One tax manager who owns your file
- MyDORWAY and SUITS registrations filed with you
- New hire reporting set up for the 20-day rule
- Both account numbers confirmed before payroll
Hands-on help from a real person who knows South Carolina employer accounts. Use it alone or with managed payroll.
Quick answer
South Carolina payroll tax registration at a glance
South Carolina uses two agencies. The South Carolina Department of Revenue (SCDOR) issues withholding accounts through the MyDORWAY Business Tax Application. The SC Department of Employment and Workforce (DEW) handles unemployment insurance (UI) tax through its SUITS system.
New employers pay 1.06% in 2026 (a 1.00% base rate plus the 0.06% contingency assessment) on the first $14,000 of each employee's wages. New hires are reported within 20 days.
Who must register
Who registers in South Carolina
Withholding follows where the work is done.
| Situation | South Carolina requirement |
|---|---|
| Employees working in South Carolina, wherever they live | Register with SCDOR for a withholding account and file quarterly returns |
| Out-of-state employer with an employee working in South Carolina | Register for a withholding account even with no physical presence |
| $1,500 or more in wages in any calendar quarter, or at least one employee in any 20 weeks of a year | May be liable for quarterly UI contributions |
| Four or more employees, counting part-time workers and family members | Carry workers' compensation |
Registration steps
How to register in South Carolina
Two online applications.
- Open the MyDORWAY Business Tax Application and add a withholding account. Have your FEIN, addresses, business structure, owner and officer details, NAICS code and email ready.
- Allow up to five business days for SCDOR to approve the application. You are notified by email.
- Register in SUITS with DEW for an unemployment insurance employer account. DEW decides whether you are liable.
- Collect the SC W-4 from each employee. SCDOR publishes it with the annual withholding tables.
- Report each new hire within 20 days to the South Carolina Department of Social Services.
Two agencies, two portals
MyDORWAY, SUITS and a 20-day clock
Quarterly returns are due even when nothing was withheld.
On your own
- Two portals, MyDORWAY and SUITS
- Knowing when electronic filing is required
- Quarterly UI reports, payroll or not
With your PayAdvisors tax manager
- Your tax manager files both with you
- We track it as your payroll grows
- You get one calendar for every filing
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN, or SSN or ITIN for a sole proprietor
- Physical and mailing addresses, business structure and owner and officer information
- Your NAICS code and a valid email address
- An SC W-4 from each employee
- Details of any business you acquired, since that can affect UI liability
Accounts
What you end up with
Two numbers, two agencies.
- A nine-digit SCDOR withholding account number, required in full on every return and payment.
- A DEW employer account in SUITS for quarterly wage reports and UI payments.
Rates
South Carolina 2026 payroll tax numbers
Figures DEW published for 2026.
| Item | Figure |
|---|---|
| New employer UI rate | 1.06% (1.00% base plus 0.06% contingency assessment) |
| UI taxable wage base | First $14,000 per employee |
| Experience rate range | 0.06% to 5.46%, including the 0.06% assessment |
| Solvency surcharge | None for 2026 |
Pitfalls
South Carolina mistakes to avoid
Most problems are missed reports.
- Skipping a zero UI report. You file a quarterly wage report every quarter, even with no payroll. A late report costs 10% of the contributions due.
- Paying UI late. Unpaid contributions accrue 1% interest a month.
- Filing on paper when electronic is required. Withholding of $15,000 or more per quarter, or 24 or more payments a year, must be filed and paid electronically. Employers with 10 or more employees must file UI wage reports electronically.
- Using an old form. WH-1605 and WH-1606 change each year; prior-year forms can delay processing.
- Dropping digits. All nine digits of the withholding account number are required.
Related duties
Other South Carolina employer obligations
These run alongside the tax accounts.
- New hire reporting. Report new and rehired employees to the Department of Social Services within 20 days.
- E-Verify. Verify each new employee's legal status within three days of employment.
- Workers' compensation. Generally required at four or more employees, counting part-time workers and family members. Businesses with an annual payroll under $3,000 are exempt.
- Posters. Display the required notices from the SC Department of Labor, Licensing and Regulation.
Filing calendar
South Carolina deadlines after registration
Quarterly returns for withholding and UI.
- Withholding returns: WH-1605 for quarters 1 to 3 and WH-1606 for the fourth quarter and annual return, due April 30, July 31, October 31 and January 31.
- Withholding payments: on the same frequency as your federal deposits.
- W-2 and 1099 upload: to SCDOR by January 31.
- UI wage reports and payments: by the last day of the month after each quarter (April 30, July 31, October 31 and January 31).
Official links
South Carolina agency links
Official forms, rates and guidance.
- SCDOR: Apply for a Business Tax Account
- SCDOR: Withholding
- SC DEW: Tax rate information
- SC DEW: Employer Handbook
- SC Workers' Compensation Commission: Employer FAQs
- SC Business One Stop: Hiring employees
South Carolina registration questions
How do I register for South Carolina payroll taxes?
Add a withholding account through SCDOR's MyDORWAY Business Tax Application, and register with DEW in SUITS for unemployment insurance.
What is the South Carolina new employer unemployment rate?
1.06% for 2026, on the first $14,000 of each employee's wages.
When does a South Carolina employer owe unemployment tax?
When it pays $1,500 or more in wages in a calendar quarter or has at least one employee in any 20 weeks of a calendar year, among other tests.
How fast must I report new hires in South Carolina?
Within 20 days, to the South Carolina Department of Social Services.
When are South Carolina withholding returns due?
Quarterly, by April 30, July 31, October 31 and January 31, even with nothing withheld. Payments follow your federal deposit schedule.
I am the only employee of my S corporation. What do I need in South Carolina?
If you pay yourself wages, you need the SCDOR withholding account, and you may need a DEW account once you meet the liability tests. A dedicated tax manager can complete the registration with you as part of our S corp payroll package.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from South Carolina state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up South Carolina with you
A dedicated tax manager files your SCDOR and DEW registrations with you, sets up new hire reporting and confirms both accounts before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 29, 2026 against South Carolina state agency pages. This guide is general information, not tax or legal advice.
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