Quick Facts
| Item | Value |
|---|---|
| Minimum Wage | $7.25/hr |
| Pay Frequency | Not specified (federal default) |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt |
| Record Retention | 3 years |
State Income Tax
Withholding Form: SC W-4
Unemployment Insurance
Registration: Register online
New Hire Reporting
Special Requirements
Written notice of wages, hours, pay location, and deductions required
Required Forms
Form SC W-4
South Carolina state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in South Carolina?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. South Carolina state unemployment kicks in once you exceed the state's wage threshold — typically the first $14,000 of wages.
- What is the South Carolina SUI rate for a new household employer?
- New household employers in South Carolina start at 1%, applied to the first $14,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- How much state income tax do I withhold for a South Carolina nanny?
- South Carolina uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in South Carolina?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In South Carolina: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the South Carolina state portals.