Congratulations on your decision to become a new employer in South Carolina! You will need a few things in place before you run your first payroll. For South Carolina employer registration help, check out our partner, CorpNet.
Federal and State Tax Accounts
Federal Tax Accounts:
Apply for an EIN View Details
Apply for an EIN (Employer Identification Number) with the IRS online.
The IRS will assign you a unique nine-digit number to identify your business. To read more about applying for an EIN, read our help article, “Your Step-by-step Guide on How to Apply for EIN.”
Enroll in EFTPS View Details
Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS). You can register online for the EFTPS.
You will be able to pay taxes and view payments made on your behalf with the Electronic Federal Tax Payment System (EFTPS).
To find out more about EFTPS, please read our article, “What Is EFTPS?“
State of South Carolina Tax Accounts:
Register With the State of South Carolina View Details
South Carolina new employers can register online at MyDORWAY.
The South Carolina Department of Revenue (SCDOR) will allow you to obtain both your withholding account numbers for your state income taxes (SIT) and unemployment numbers for your state unemployment insurance (SUI).
Get Your SUTA Rate View Details
The South Carolina new employer SUTA UI is 0.15% for 2026 (base rate). The state also assesses a 0.06% Contingency Assessment Rate for new employers, but that rate is automatically calculated by Patriot and does not need to be included when entering your SUTA rate in the software.
New employers pay the tax rate for class 12 (0.21% including the Contingency Assessment Rate) or 1% (whichever is higher).
For more information, please visit the South Carolina Department of Employment and Workforce.
Employers in South Carolina will receive a new State Unemployment Tax Assessment (SUTA) rate every year.
To learn more about SUTA, please read our article, “What Is SUTA Tax?”
State-mandated Insurance:
Sign up for Workers’ Comp Insurance View Details
You must have workers’ comp insurance if you have at least 4 employees in South Carolina. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in South Carolina here.
Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.
Setting Up Your New Employee:
Fill Out Form I-9 View Details
Fill out the required Form I-9 for employee verification for working in the USA.
This is a two-part form. The first section is to be completed by the employee, and the second half is to be completed by the employer. To learn more, please read, “Form I-9 In a Nutshell.”
You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read, “What Should Be in an Employee File?”
Have Employee Fill Out Federal Form W-4 View Details
Employees need to fill out the federal Form W-4, Employee’s Withholding Certificate for federal income taxes.
For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”
Have Employee Fill South Carolina SC W-4 View Details
Employees need to fill out the SC W-4 South Carolina income taxes.
Report New Hire View Details
Employers need to report new hires online within 20 days of hire or rehire with South Carolina New Hire Reporting.
For more information, please read our article, “What Is New Hire Reporting?”
Meet Minimum Wage Requirements View Details
South Carolina follows the federal minimum wage of $7.25 per hour.
You will need to display the minimum wage poster for your employees, as required by law.
Obtain Labor Law Posters View Details
Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!
Once you have all the necessary information, you will be able to set up your payroll for your business.
You will want to keep all payroll records for at least three years. For more information, please read our help article, “What Employers Should Know About Employee Payroll Records.”
Let us know if you have any questions. We are here to help!
This is not an all-inclusive list. Please contact your federal, state and local governments for more new employer requirements.
