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New company registration in South Carolina

South Carolina tax agencies

  • South Carolina Department of Revenue (DOR) - income tax withholding
  • South Carolina Department of Employment and Workforce  - unemployment tax 

Income tax withholding

Register your company at the SC Department of Revenue online. You should receive your SC Withholding File Number and tax deposit schedule within 24 hours after registering online, or 3 weeks if registering by mail. Please keep this time frame in mind when planning your first South Carolina payroll. If you have any questions about the process, you should call the agency at (803) 898-5000 or email [email protected]​.

Unemployment tax

Most companies are liable for state unemployment when they pay $1500 of wages in any calendar quarter or have one employee during any 20 weeks in a calendar year. You can find out if you are liable and register your company at the SC Department of Employment and Workforce online. You should receive your six digit Employer Account Number in 2-3 weeks after registering. This is also known as your South Carolina State Tax ID. If you have a seven digit number with a leading zero, please omit the zero when entering your number.

If you are a new employer, you will receive your unemployment tax rate after you have registered with the state. Click here to view state-by-state new employer rates and wage bases.

When entering your unemployment tax rate in your account, please do not enter the Department Administrative Contingency Assessment (DACA) rate of 0.060% as Gusto includes this rate automatically.

Most tax rate notices include an Unemployment Insurance Tax rate, a Trust Fund Replenishment rate, and the 0.60% DACA rate in the total rate - you'll need reduce the total rate by this percentage before entering the rate in Gusto.

  • For instance, a total rate of 0.870% on your notice would be entered into Gusto as 0.81% (0.870% - 0.060% = 0.810%). The total should be the sum of the "Unemployment Insurance Tax" rate and the "Trust Fund Replenishment" rate found on the notice (less the DACA rate of 0.60%).

Owner's wages

If you have owners or partners listed in your South Carolina State Unemployment Insurance Tax System (SC SUITS) account who have received an exemption from South Carolina unemployment insurance (UI) taxes, then these owner's wages must be excluded from your quarterly wage reports to the state or your entire tax filing will be rejected by the state.

To add a tax exemption for this owner for South Carolina Unemployment Insurance taxes, following the steps listed in this article—this ensures we do not report their wages in error.

Checking the company’s owner’s information on file with the state

If you have an online SC SUITS account, follow these instructions to view or update owner information:

  1. Sign in to your SC SUITS account using your personal username and password.
  2. Under the "Your Options" header, select Account Maintenance.
  3. Under the "Employer Account" header, select the Employer Maintenance link.
  4. Under the "Other Information" header, select the Ownership Summary tab to review the business owners you have listed with the agency.
  5. To add, remove, or modify the owners or their information, click Edit Ownership.

Written authorization

South Carolina DEW also requires that employers complete and file a Written Authorization (Form UCE-1010) in order for Gusto to resolve tax matters on your behalf. To do so: 

  1. Find the document in Gusto under the Company section > Documents > Company tab > then South Carolina Written Authorization form.
  2. Complete the steps to sign the form in Gusto.
  3. Download the signed form from Gusto to your computer.
  4. Go to the agency SUITS website.
  5. In the Employer Portal, select the “Agent Assignment” icon under the Account Maintenance screen. 
  6. Click Add Agent
  7. Search for Gusto's Agent Account number: SC0I6L
  8. Next to Authorization Document, click Choose File
  9. Browse and select the signed Written Authorization from Gusto and upload the POA. 
  10. Select the following roles: 
    • Payment Submission 
    • Wage Submission (Original and Amended) 
    • Account Maintenance 
  11. Select the date you want Gusto to start processing payroll in South Carolina in the Access Begin Date.
    • You can leave the Access End Date blank.

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