BanditAI
File South Carolina Payroll
Taxes in Minutes
Stay compliant with South Carolina payroll tax filing requirements including new hire reporting, income tax withholding, and unemployment insurance.
Form NHR
Deadline: Within 20 days of hire
Form WH-1605
Deadline: Apr 30, Jul 31, Oct 31
Form WH-1606
Deadline: Jan 31
Form UCE-101
Deadline: Apr 30, Jul 31, Oct 31, Jan 31
South Carolina Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance
Stay compliant with South Carolina's payroll tax filing requirements — all in one place.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
New Hire Report |
All South Carolina employers—whether businesses, nonprofits, or government agencies—must report new hires and any rehired employees after a 60-day break in employment. |
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Within 20 days of the employees hire or rehire date |
Quarterly Withholding Tax Return
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Employers or withholding agents with active South Carolina income tax withholding accounts must file Form WH-1605 for the first, second, and third quarters of the year. Form WH-1605 must be filed even if no tax was withheld during that quarter. Form WH-1606 should be used for the fourth quarter. |
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Form WH-1605 is due by the last day of the month following the end of the quarter.
|
Quarterly Withholding & Annual Reconciliation Return
|
Employers use Form WH-1606 to report and remit state income tax withheld for the 4th quarter and for the annual reconciliation. | January 31 | |
Unemployment Insurance
|
All South Carolina employers who have one or more employees must file Form UCE-101 to report unemployment contributions to the Department of Employment and Workforce (DEW). Reports are required even when no wages are paid. |
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Form UCE-101 is filed by the last day of the month following the end of each quarter:
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South Carolina Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
Information Required to File
Know what information you need to file South Carolina payroll forms accurately.
What to Report in a New Hire?
- Employee full name
- Employee address
- Social Security Number
- Hire or rehire date
- Employer FEIN
- Employer address and contact details
What to Report on Form WH-1605
& WH-1606?
- Employer withholding account number
- Total wages paid
- South Carolina income tax withheld
- Quarterly withholding amounts
- Employee withholding reconciliation details
- Payment information
What to Report on Form UCE-101?
- Employer account number
- Quarterly taxable wages
- Employee wage details
- Contribution amounts due
- Number of employees
- Employer tax rate
How to file Payroll Tax Forms with the State of South Carolina?
Create a free TaxBandits account and follow these simple steps to e-file your South Carolina forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, quarterly withholding Forms WH-1605, and WH-1606, and unemployment insurance Form UCE-101.
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Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
-
Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, quarterly withholding Forms WH-1605 and WH-1606, and unemployment insurance Form UCE-101.
-
Step 2: Enter the Required Tax Details
Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with South Carolina today—TaxBandits makes it quick and easy!
South Carolina Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing — accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
| Withholding Form (WH-1605 or WH-1606) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
| Unemployment Wage Report (UCE-101) |
$5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and Unemployment
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
New Hire Report |
Employers who fail to report newly hired or rehired employees may face a penalty of $25 per employee If the failure is part of a conspiracy between the employer and employee (to not supply required information or report false/incomplete information), the penalty can be $500 per offense. |
Use South Carolina New Hire Reporting Portal: If you've made an error in your New Hire Report (e.g., wrong employee details or mistakenly reported a hire), you can file a correction by submitting an updated report with the correct information. South Carolina allows you to make corrections through the New Hire Reporting Portal. If you need to remove an incorrectly reported hire, you can follow the specific instructions provided by the portal. |
Form WH-1605 or WH-1606 |
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Use South Carolina Department of Revenue's Online Portal: If you've made a mistake on your quarterly WH-1605 or WH-1606 filings (e.g., over/underreported wages or tax withheld), you must file an amended form. The state allows you to correct these filings through the South Carolina Department of Revenue's online portal or by submitting an amended paper form. |
Form UCE-101 |
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Use South Carolina Department of Employment and Workforce (DEW): If errors are made on Form UCE-101, such as reporting incorrect wages or over/understating the unemployment contributions, you need to submit a corrected form. Contact the South Carolina Department of Employment and Workforce (DEW) for guidance on resubmitting a corrected |
Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
Yes. South Carolina requires employers to report both new hires and rehires to the South Carolina New Hire Reporting Program.
If you rehire an employee who has not worked for you within the past 60 consecutive days, you must submit a new hire report for that individual. This requirement helps the state maintain accurate employment and child support records.
Yes, employers must file Form WH-1606, Fourth Quarter/Annual Reconciliation of Income Tax Withheld, to reconcile the total withholding reported on their quarterly WH-1605 returns for the year.
There are no additional schedules required for Forms WH-1605 or UCE-101, but you must maintain accurate wage records for all employees.
Yes. Both Form WH-1605 and Form UCE-101 must be filed for every quarter your business is active, even if you had no employees or paid no wages. You would file a 'zero' return.
WH-1605 is for reporting and paying state income tax withheld from employees' paychecks to the South Carolina Department of Revenue (SCDOR). UCE-101 is for reporting employee wages and paying state unemployment insurance contributions to the South Carolina Department of Employment and Workforce (SCDEW).
For 2026, South Carolina unemployment insurance taxes apply only to the first $14,000 of each employee—s wages. Any wages paid above the taxable wage base are not subject to additional unemployment insurance tax for the year.
This taxable wage base is assigned annually by the South Carolina Department of Employment and Workforce (SCDEW).
South Carolina unemployment insurance contribution rates are assigned annually by SCDEW based on the employer's experience rating. Employers with a stronger unemployment claims history may receive lower contribution rates, while employers with higher unemployment claims activity may receive higher rates.
South Carolina SUI Contribution Rates (2026):
- For Experienced Employers: 0.06% – 5.46%
- For New Employers: 1.06%
The assigned rate is used to calculate unemployment insurance taxes owed on taxable wages.>
No. Form UCE-101 itself does not serve as a direct payment voucher. Employers must separately submit unemployment insurance tax payments to the South Carolina Department of Employment and Workforce using approved payment methods.
Electronic payment through the SCDEW payment system is the preferred method for submitting unemployment insurance contributions.
There are no extensions of time to file Forms WH-1605, WH-1606, and UCE-101. You must file and pay by the due date to avoid penalties and interest. If the due date falls on a weekend or holiday, the due date is the next business day.
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