Income/Withholding Tax
An employer paying wages at the rate of one thousand dollars ($1,000.00) or more a year to an employee is required to withhold income tax for that employee using the tables and rules provided by the South Carolina Department of Revenue.

SECTION 12-8-510. Parties subject to withholding laws.

A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.

SECTION 12-8-520. Incomes subject to withholding and amounts to be withheld.

(A) An employer paying wages to an employee shall withhold income tax for that employee if at the time of payment the wages are expected to equal one thousand dollars ($1,000) or more during the year, except as provided in (C), using the tables and rules promulgated by the department.

(B) In determining the amount to be withheld, the employer may compute wages to the nearest dollar.

(C) The following wages are not subject to the withholding requirements of this chapter:

(1) Wages of a resident employee receiving wages in another state if:

(a) the wages are subject to the withholding laws of the state in which they are earned; and

(b) the employer is withholding income taxes on behalf of the other state.

(2) Wages of an employee obtaining a waiver of withholding pursuant to Section 12-8-1040.

In determining the amount to be withheld, the employer may compute wages to the nearest dollar.


For more information, contact the South Carolina Department of Revenue (803) 898-5040 or the South Carolina Film Commission (803) 737-0490.
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