Before you can pay employees, make sure you've registered for the applicable work and live in state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account information required to pay them.
Note, CertiPay Online can put your account in an applied for status. This may cause additional monthly fees as some states do not accept returns/tax liability deposits for accounts that are in an applied for status.
South Carolina Tax Agencies
- State Unemployment Insurance - SC Department of Revenue
- State Income Withholding - SC Department of Employment and Workforce
Your company becomes liable for state unemployment insurance tax (called the re-employment tax account) once the company has:
- Paid $1500 in wages during a calendar quarter
- Had an employee working at least one day during a 20 week period
State withholding will be based on the employee's home address (live in state).
Register with the SC Department of Revenue (State Withholding)
1. Head to the SC Department of Revenue online.
2. Scroll to the "Applications & Searches" section, and click Business Tax Application. You can reference the agency's help guidance as you go.
3. Enter the NAICS code that is associated to the business type. For reference, tools click here.
4. Scroll to the "Select the type of registration" headline, and complete all remaining prompts (type of ownership, ID type, etc.)
Register with the SC Department of Employment and Workforce (State Unemployment)
You will need to register for a EAN-Employer Tax Account prior to creating your online portal. Here is the link to create the EAN with the state - Employer Tax Account Registration
1. Click the "Employers" section under Register for an Account.
2. The website will provide a list of all things needed to complete the registration.
3. Click the acknowledgment and then "Next"
4. Enter a username and click validate
5. Enter a password
6. Continue to scroll down and complete the remaining necessary fields.
Agency Website and Contact Information
- South Carolina Department of Revenue (803) 898-5000
- South Carolina Department of Employment and Workforce (803) 737-2400