Payroll South Carolina, Unique Aspects of South Carolina Payroll Law and Practice

outh Carolina State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:Department of RevenueP.O. Box 125Columbia, SC 29214(803) 898-5300www.sctax.orgSouth Carolina allows you to use the Federal W-4 form to calculate state income tax withholding.Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows.In South Carolina cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.In South Carolina supplemental wages are taxed at a 7% flat rate.You must file your South Carolina State W-2s by magne View the rest of this article