Please note: this article is about the Justworks Payroll product. Not sure which product you're using? Check out: How Do I Know Which Justworks Product I Have?
Paying employees in South Carolina
When hiring employees in new states, you will need to register for relevant state tax accounts to facilitate their payment. In South Carolina, you must be registered with the South Carolina Department of Revenue (DOR) (income tax withholding) and the South Carolina Department of Employment and Workforce (DEW) (unemployment tax).
Alternatively, Justworks Payroll can handle the registration process for you. We offer state tax registration services to assist with registering your business in new states. To request registration, please contact us at support@payroll.justworks.com.
South Carolina Accounts Registration and Rate Info
Registering with the South Carolina Department of Revenue (DOR) for a Withholding File Number:
Steps to Register:
To register for a South Carolina withholding tax account, follow these steps:
- Access the Business Tax Application:
- Visit the South Carolina Department of Revenue (SCDOR) website.
- Navigate to the "Applications & Searches" section.
- Click on "Business Tax Application."
- Complete the Registration:
- Follow the prompts under the "Select the type of registration" section.
- Provide all required information accurately.
- For detailed guidance, refer to the SCDOR's Business Tax Application help page.
If you have questions during the registration process, don't hesitate to reach out to the SCDOR by phone: (803) 898-5000 or email: WithholdTax@dor.sc.gov.
When registering for a South Carolina withholding tax account, you will receive the following:
- Withholding File Number
- Tax Deposit Schedule
If you register online, these details are typically provided within 24 hours. For mail registrations, expect to receive them within approximately three weeks.
Registering with the SC Department of Employment and Workforce for your Unemployment Tax Account:
Steps to Register:
- Go to the SC Department of Employment and Workforce website.
- Click on "Employers."
- Under the "I Need To" section, select "Register for an Account."
- Review the required information for registration, check the box to confirm your understanding of "SECTION 41-41-10," and click "Next."
- Follow the remaining prompts to complete your registration.
Once you register, you’ll receive a six-digit Employer Account Number (EAN), also known as your State Tax ID, within approximately 2–3 weeks.
Please keep in mind that in SC, most businesses are required to pay unemployment insurance tax if they meet one of the following criteria:
- Paid $1,500 in wages within a calendar quarter, or
- Had at least one South Carolina employee working for any part of the week, for 20 or more different weeks during a calendar year.
If you do not meet the minimum requirements, you will need to apply once you’ve met either of the requirements mentioned above.
Already Registered? Locate This Information
Locate Your South Carolina Withholding Account Number/ID:
If your business has previously processed payroll in South Carolina, you can locate your Withholding File Number by:
- Reviewing notices received from the South Carolina DOR, or;
- Calling the agency at (803) 896-1450.
Locate Your Employer Account Number and Tax Rate:
To locate your Employer Account Number (EAN), check the Employer Package, Liability Letter, or Employer Quarterly Contribution and Wages Report (Form UCE-120) from the Department of Employment and Workforce. EANs are usually six digits; if yours is seven digits with a leading zero, omit the zero when entering it in Justworks Payroll.
You can find your unemployment tax rate by:
- Reviewing the "Rate Notice" from the Department of Employment and Workforce.
- Calling the agency at (803) 737-3080.
- Emailing rateinfo@dew.sc.gov.
Entering State Tax Info in Justworks Payroll
Once you registered with the State and have a valid SC address added to your company’s offices, you can add your account info in Justworks Payroll by navigating to:
- Company > Settings in the left navigation bar
- Under ‘Company tax info’ click into “South Carolina” to edit the state tax information
In your Justworks Payroll account, you’ll want to enter your South Carolina Withholding File Number, South Carolina Employer Account Number (EAN) and Unemployment Tax Rate.
Third-party admin access
As your payroll provider, Justworks Payroll will utilize the provided account information to manage and report your SC tax liabilities. Occasionally, the state may issue notices related to payroll taxes.
Justworks Payroll can examine these notices if granted Third-party admin access to your SC state tax account. During onboarding, we will request that you sign state specific TPA forms, which authorizes us to handle and report your taxes to the state.
Why is this important?
Justworks Payroll calculates tax liabilities as part of payroll processing. If we cannot access your SC state tax accounts, we must return any unremitted tax liabilities to your company bank account, requiring you to remit and file your company’s state taxes manually.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.