Country Payroll Guide USA – South Carolina

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Key Facts

Capital
Columbia
Date format
mm/dd/yyyy
Currency
United States Dollar (USD)
VAT
the standard rate is 6% to 8.5%

Contributions

Employers

Unemployment (State)
Unemployment (State) - 0.06% to 5.46% (Maximum taxable wages is 14,000 USD)
Unemployment - New Employer (State)
Unemployment - New Employer (State) - 0.55%
FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Maximum taxable wages is 142,800 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employment Cost
Total Employment Cost - 13.71% to 19.11%

Employees

FICA Social Security (Federal)
FICA Social Security (Federal) - 6.2% (Maximum taxable wages is 142,800 USD)
FICA Medicare (Federal)
FICA Medicare (Federal) - 1.45% (Additional 0.9% tax on earnings over 200,00 USD)
FUTA Unemployment (Federal)
FUTA Unemployment (Federal) - 6% (Maximum taxable wages is 7,000 USD)
Total Employee Cost
Total Employee Cost - up to 14.55%

Minimum Wage

Minimum Wage
The minimum wage in South Carolina is 7.25 USD per hour.

Payroll

Payroll Cycle
Monthly
13th Salary

There are no statutory laws on 13th salary.

Income Tax

Employee Income Tax (1) Single Filer (Federal)
$0 - $9,875 = 10%
Employee Income Tax (2) Single Filer (Federal)
$9,876 - $40,125 = 12%
Employee Income Tax (3) Single Filer (Federal)
$40,126 - $85,525 = 22%
Employee Income Tax (4)Single Filer (Federal)
$85,526 - $163,300 = 24%
Employee Income Tax (5) Single Filer (Federal)
$163,301 - $207,350 = 32%
Employee Income Tax (6) Single Filer (Federal)
$207,350 - $518,400 = 35%
Employee Income Tax (7) Single Filer (Federal)
Over $518,400 = 37%

Employee Income Tax (State)

Employee Income Tax (State) (1)
Up to $3,070 = 0%
Employee Income Tax (State) (2)
$3,070 - $6,150 = 3%
Employee Income Tax (State) (3)
$6,150 - $9,230 = 4%
Employee Income Tax (State) (4)
$9,230 - $12,310 = 5%
Employee Income Tax (State) (5)
$12,310 - $15,400 = 6%
Employee Income Tax (State) (6)
$15,400 and over = 7%

Working Hours

General Working Hours

40 hours per week, eight hours per day.

Overtime

Overtime must be paid at a minimum of 150% of the employee’s regular wage.

Leave

Paid Time Off

There is no legislation relating to paid time off.

Public Holidays

13 public holidays.

Sick Days

Sick leave falls under the Family Medical Leave Act (FMLA). The FMLA provides certain employees with up to 12 weeks of unpaid, job-protected leave per year or certain family and medical reasons (maternity leave, serious illnesses or if the employee needs to care for a spouse or child). Employers are required to maintain the employees’ health benefits during their leave and keep their job open.

Maternity Leave

Maternity leave falls under the FMLA.

Paternity Leave

Paternity leave falls under FMLA.

Parental Leave

Parental leave falls under FMLA.

Termination

Termination Process

South Carolina is an “at-will employment” state meaning that an employer or employee can terminate an employment agreement without cause. No written termination letter or reason required.

Notice Period

Notice of termination is not required by the employer or employee.

Severance Pay

There is no legislation relating to severance pay.

Probation Period

12 months.

Visa

Employment Visa

In general, work visas are based on a specific offer of employment. In most cases, a petition must be filed and approved by the United States Citizenship and Immigration Services (USCIS) before applying for the visa at a U.S. Embassy.