South Carolina · 2026 and 2027
South Carolina employer payroll taxes and employee cost: 1% SUTA on $14,000
In South Carolina, a $50,000 employee costs a new employer about $61,260 a year in 2026: 22.5% on top of pay for payroll taxes, unemployment insurance, workers' comp and health coverage. Change any input to see your own number.
Calculate the cost of an employee in South Carolina
Estimates for planning, not tax or legal advice. Rates change and some depend on your business; confirm yours with your state agencies, insurer or payroll provider.
What a South Carolina employer pays on top of pay
Every line of the calculator, explained, with the official source of each number.
- Social Security and Medicare
7.65% of pay
The employer matches the employee: 6.2% Social Security on pay up to $184,500 in 2026 ($192,300 in 2027) and 1.45% Medicare on all pay.
per Social Security Administration, as of Jan 1, 2026
- Federal unemployment tax (FUTA)
$42 per employee
6% of the first $7,000 of each employee's pay, less the 5.4% credit for paying South Carolina unemployment tax on time.
per Internal Revenue Service, as of Jan 1, 2026
- South Carolina unemployment insurance (SUTA)
1% of $14,000
New employers pay 1% on the first $14,000 of each employee's pay in 2026. After two to three years the rate follows your own claims history.
per U.S. Department of Labor, Employment and Training Administration, as of Jan 1, 2026
- State paid leave and disability premiums
None
South Carolina has no employer-paid family leave or disability insurance premium among the state programs we track.
- Paid sick leave
No state requirement
South Carolina has no statewide paid sick leave requirement among the laws we track; city rules may apply.
- Workers' compensation
$1.03 per $100 of payroll
Index rate for a standard mix of job classes: rank 29 of 51 (1 = highest) and 94% of the national median in the 2024 study. Your premium depends on your job classes and claims history.
per Oregon Department of Consumer and Business Services, as of Jan 1, 2024
- Health insurance (employer share)
$6,738 single / $16,777 family
Average employer contribution per enrolled employee a year at South Carolina private-sector employers that offer coverage, 2025 survey.
per Agency for Healthcare Research and Quality (MEPS-IC), as of Jan 1, 2025
- Minimum wage
$7.25 in 2026
South Carolina pays the federal $7.25 minimum. No state minimum wage law.
per U.S. Department of Labor, Wage and Hour Division, as of Oct 8, 2026
Checked against each source on Oct 23, 2026.
Two worked examples in South Carolina
Both for a new employer with 10 employees in a general industry in 2026, with single health coverage at the state average.
Salaried employee at $50,000
A $50,000 salary, 40 hours a week.
| Pay for hours worked2,080 hours | $50,000 |
|---|---|
| Social Security (employer share)6.2% of $50,000 | $3,100 |
| Medicare (employer share)1.45% of $50,000 | $725 |
| FUTA (federal unemployment tax)0.6% of $7,000 | $42 |
| State unemployment insurance (new employer)1% of $14,000 | $140 |
| Workers' compensation (state index rate)$1.03 per $100 of payroll | $515 |
| Health insurance (single coverage, state average)average employer contribution | $6,738 |
| Total cost a year | $61,260 |
22.5% on top of pay · $29.45 per hour worked
Hourly employee at $18 an hour
$18 an hour for 40 hours a week, 52 weeks.
| Pay for hours worked2,080 hours | $37,440 |
|---|---|
| Social Security (employer share)6.2% of $37,440 | $2,321 |
| Medicare (employer share)1.45% of $37,440 | $543 |
| FUTA (federal unemployment tax)0.6% of $7,000 | $42 |
| State unemployment insurance (new employer)1% of $14,000 | $140 |
| Workers' compensation (state index rate)$1.03 per $100 of payroll | $386 |
| Health insurance (single coverage, state average)average employer contribution | $6,738 |
| Total cost a year | $47,610 |
27.2% on top of pay · $22.89 per hour worked
What changes for South Carolina employers in 2027
- The Social Security wage base rises from $184,500 to $192,300: up to $484 more employer tax for employees paid above it. per Social Security Administration, as of Jan 1, 2027
Only changes already official on Oct 23, 2026. Most states publish next year's unemployment insurance rates in November and December; this page is updated when they do.
Frequently asked questions
How much does it cost to hire an employee in South Carolina?
About $61,260 a year in 2026 for a $50,000 employee of a new South Carolina employer with 10 staff: $11,260 above pay, of which $6,738 is health coverage, $515 workers' comp and $140 South Carolina unemployment tax. At $18 an hour full time: $47,610.
What payroll taxes do employers pay in South Carolina?
South Carolina new employers pay $4,007 yearly on a $50,000 salary, $140 of it state unemployment tax.
What is the South Carolina SUTA rate for new employers in 2026?
1% on the first $14,000 of each employee's pay: up to $140 per employee a year.
What is the minimum wage in South Carolina in 2027?
South Carolina uses the federal $7.25 an hour, so 2027 starts there unless the state acts.
Is paid sick leave required in South Carolina?
No statewide requirement in South Carolina among the laws we track.
How much does workers' comp cost in South Carolina?
$1.03 per $100 of payroll at South Carolina's index rate (rank 29 of 51, 94% of the median): about $515 on $50,000 of pay.
How much do South Carolina employers pay for health insurance?
$6,738 a year per employee with single coverage and $16,777 with family coverage, the average South Carolina private-employer share of $8,552 and $25,046 premiums in 2025.
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Software and services for these costs
- Payroll Software
Calculates and files these payroll taxes for every state you hire in.
- PEO Services
Takes on payroll taxes, workers' comp and benefits, often at group rates.
- Benefits Administration
Runs the health plan and leave programs behind the benefits lines.
Benefits and workers’ comp are most of this cost
A PEO pools employers for health insurance and workers’ comp, often at group rates. Compare PEOs we research, with verified prices and features.