Employer payroll taxes in South Carolina for 2026
On top of each paycheck, a South Carolina employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $4,780.40 a year, so the employee costs $64,780.40.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| South Carolina unemployment (SUTA) | 1.06% for new employers | First $14,000 |
South Carolina unemployment tax (SUTA)
South Carolina employers pay state unemployment tax on the first $14,000 of each employee's wages in 2026. A new employer starts at 1.06%, and experienced employers pay from 0.06% to 5.46% depending on their layoff history.
New employers pay 1.06%: a 1% base rate plus a 0.06% assessment.
What an employee costs in South Carolina
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $2,485.40 | $32,485 | 8.3% | $25,884 |
| $40,000 | $3,250.40 | $43,250 | 8.1% | $33,416 |
| $50,000 | $4,015.40 | $54,015 | 8% | $40,911 |
| $60,000 | $4,780.40 | $64,780 | 8% | $48,406 |
| $75,000 | $5,927.90 | $80,928 | 7.9% | $58,799 |
| $100,000 | $7,840.40 | $107,840 | 7.8% | $74,886 |
| $125,000 | $9,752.90 | $134,753 | 7.8% | $90,910 |
| $150,000 | $11,665.40 | $161,665 | 7.8% | $106,497 |
Withholding from South Carolina paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and South Carolina income tax. Employees checking their own pay can use the South Carolina paycheck calculator. Running a bonus? Use the bonus payroll calculator.
South Carolina employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. South Carolina has employer taxes as low as any state that borders it.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| South Carolina | $148.40 | $4,780.40 | $64,780 |
| Georgia payroll calculator | $256.50 | $4,888.50 | $64,889 |
| North Carolina payroll calculator | $342.00 | $4,974.00 | $64,974 |
Sources
South Carolina unemployment and program rates come from the state's own 2026 figures: dew.sc.gov, dew.sc.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.