South Carolina Payroll Tax and Registration Guide
Employers in the Palmetto State: learn about South Carolina payroll tax and registration here.
Account Number(s) Needed:
Employers who pay employees in SC must register with the SC Department of Revenue (DOR) for a Withholding Number and the SC Department of Employment and Workforce (DEW) for a DEW Account Number.
South Carolina Department of Revenue Withholding Account Number: 99999999-9 (9 digits)
- Register online at the DOR’s MyDORWAY, by clicking ‘Register a New Business or Tax Account’ to receive the number immediately upon completing the application.
- Find an existing Withholding Number:
- on Form WH-1605 (Withholding Quarterly Return) or WH-1606 (Employer’s Fourth Quarter/Annual Reconciliation).
- by contacting the DOR
South Carolina Department of Employment and Workforce (DEW) Account Number: 999999 or 0099999 (6/7 digits)
- Register online at the SC Business One Stop (SCBOS) portal to receive the Account Number within 5 business days.
- Find an existing DEW Account Number:
- on Form UCE-120, Employer Quarterly Contribution and Wages Report
- by contacting the DEW
Required Payroll Documentation:
Withholding
- WH1605 SC (Withholding Quarterly Tax Return): This return is a good source of information to use to balance SC Income tax for prior quarters.
Unemployment
- UCE-120 (Employer Quarterly Contribution and Wage Report): This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters. Note that this report can be filed electronically.
Third Party Access /POA Needed:
Local Income Taxes Imposed:
- No
State Resources:
Visit state resources for specific tax rates and wage details
Dept. of Employment and Workforce for unemployment taxes
Dept. of Revenue for withholding taxes
