Payroll South Carolina, Special Aspects of South Carolina Payroll Law and Practice
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The South Carolina State Agency that oversees the collection and r-eporting of State income taxes taken from payroll checks is:
Department of Revenue
P.O. Box 12-5
Columbia, S-c 29214
(803) 898-5300
www.sctax.org
South Carolina lets you utilize the Federal W-4 form to estimate state tax withholding.
Not all states allow salary savings made under Section 125 cafeteria strategies or 401( k) to be treated in the exact same manner while the IRS code allows. In Sc cafeteria plans are not taxable for tax calculation; not taxable for unemployment insurance purposes. 401( k) plan deferrals are not taxable for revenue taxes; taxable for un-employment purposes.
In South Carolina supple-mental wages are taxed at a 7% flat rate.
You must file your Sc State W-2s by magnetic media if you're have more than 25 workers and are necessary to file your federal W-2s by magnetic media.
The South Carolina State Un-employment Insurance Organization is:
Employment Security Commission
1550 Gadsden St.
P.O. Box 995
Columbia, SC 29201
(803) 737-3070
www.sces.org/ui/index.htm
Their State of South Carolina taxable wage base for unemployment purposes is wages around $7,000.00.
Sc needs Magnetic media reporting of quarterly income reporting when the manager has at the least 250 employees that they're reporting that quarter.
Un-employment records should be retained in Sc for a minimum period of five years. These records generally includes: name; social security number; dates of employ, rehire and termination; earnings by period; paycheck pay periods and pay dates; date and circumstances of termination.
The South Carolina State Agency charged with enforcing the state wage and hour laws is:
Department of Labor, Licensing and Regulations
Office of Labor Services
P.O. Box 11329
3600 Forest Drive
Columbia, SC 29211-1329
(803) 734-4295
www.llr.state.sc.us/
There is no provision for minimum wage in their State of South Carolina.
There's also no general provision in South Carolina State Law protecting spending overtime in a non-FLSA covered employer.
South Carolina State new hire r-eporting requirements are that every employer must report every new hire and re-hire. The federally required elements must be reported by the employer of:
Employee's name
Employee's target
Employee's social security number
Employer's name
Businesses address
Employer's Federal Employer Identification Number (EIN)
These records should be noted within 20 days of the hiring or rehiring.
The data could be sent like a W-4 or equivalent by mail, fax or electronically.
There is $500 for conspiracy in South Carolina and $25.00 charge for a second offense late report.
The Sc new hire-reporting agency may be reached at 888-454-5294 or 803-898-9235 or on line at www.state.sc.us/dss/csed/newhire.htm
South Carolina does let required direct deposit nevertheless the employee's choice of financial institution must meet national Regulation E regarding choice of financial institutions.
Sc requires the following info on an employee's pay stub:
Gross and Net Earnings
itemized deductions</ul
Sc requires that employee be paid as given by employer.
In South Carolina there are no statutory requirements in regards to the lag time between if the staff has to be paid and if the services are performed.
Sc paycheck law requires that involuntarily finished workers have to be paid their final pay with in 4-8 hours or next regular pay-day (no more than 30-days). Voluntarily finished employees should be paid their final pay with-in 48 hours or by the following regular payday (a maximum of 1 month).
There's no pro-vision in South Carolina law concerning spending deceased employees.
Escheat laws in Sc need that unclaimed salaries be paid over to the state after one-year.
The manager is more required in South Carolina to keep a record of the earnings abandoned and turned over to the state for a period of 10-years.
There's no provision in Sc law concerning idea breaks against State minimum-wage.
Within the Sc paycheck law there is no provision covering required sleep or meal times.
Sc law requires that wage and hour records be kept for a period of not less than 36 months. These documents will generally contain at least the data required under FLSA.
The South Carolina organization charged with enforcing laws and Son or daughter Support Orders is:
Daughter or son Support Enforcement Division
Department of Social Services
P.O. Package 1469
Columbia, S-c 29202-1469
(800) 768-5858
www.state.sc.us/dss/csed/
South Carolina gets the following provisions for child-support deductions:
When to begin Withholding? Next pay period after service.
When to send Payment? Within seven days of Payday.
When to send Termination Notice? Within 2-0 days of termination.
Maximum Administrative Fee? $3 per payment.
Withholding Boundaries? National Principles under CCPA.
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