South Carolina Pay Stub Requirements
Official South Carolina pay stub and payroll tax rules, sourced directly from state and federal agencies.
Create Your Pay StubSouth Carolina's Payment of Wages Act requires an itemized statement of gross pay and deductions every pay period and gives employees triple damages when wages go unpaid — including the final paycheck, which is due within 48 hours or on the next payday. Beyond that the state adds little to federal law: no state minimum wage, overtime, break or sick leave rules. Its income tax changed shape for 2026, when a new law signed in March 2026 replaced the old brackets with two rates topping out at 5.21%.
It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.
South Carolina paycheck calculatorSee federal and South Carolina taxes and your take-home pay — free.Is a pay stub required in South Carolina?
Yes. South Carolina's Payment of Wages Act requires every employer to give each employee an itemized statement showing gross pay and the deductions made from wages for each pay period. At hiring, the employer must also tell each employee in writing the normal hours and wages agreed on, the time and place of payment, and the deductions that will be made, including insurance payments. Employers that pay by direct deposit must provide a statement of earnings and withholdings.
- Gross pay for the pay period
- Itemized deductions from wages
How often must employees be paid?
South Carolina does not mandate a specific pay frequency (weekly, biweekly, etc.). Employers must notify employees in writing, at hiring, of the normal hours, wage rate, and time and place of payment, and must then pay wages at that designated time and place; violations carry a civil penalty of up to $100 per occurrence.
Source: S.C. Code Ann. §§ 41-10-30(A), 41-10-40(D), 41-10-80(B)
South Carolina minimum wage
South Carolina has no state minimum wage law, so the federal minimum of $7.25 an hour applies to employees covered by the Fair Labor Standards Act.
- Tipped employees: a cash wage of at least $2.13 per hour under federal law, provided tips bring total pay to at least $7.25.
- Employees under 20: federal law allows $4.25 per hour for their first 90 consecutive calendar days.
Source: Fair Labor Standards Act, 29 U.S.C. §§ 203(m), 206
Overtime & double time
South Carolina has no state overtime law; the federal Fair Labor Standards Act governs overtime.
| Trigger | Pay rate |
|---|---|
| Daily overtime | No daily overtime rule. |
| Weekly overtime | 1.5× the regular rate for hours beyond 40 in a workweek, under the federal FLSA. |
| 7th consecutive workday | No seventh-consecutive-day rule. |
Source: Fair Labor Standards Act, 29 U.S.C. § 207
Meal & rest break requirements
South Carolina does not require meal breaks. Where an employer gives one — usually 30 minutes or more with the employee fully relieved of duty — federal rules allow it to be unpaid.
South Carolina does not require rest breaks. Short breaks of about 5 to 20 minutes that an employer allows are paid working time under federal law.
Source: No South Carolina break statute; 29 C.F.R. §§ 785.18–785.19
South Carolina state income tax
South Carolina's income tax changed shape for 2026. H. 4216, signed by Governor McMaster on March 30, 2026, replaced the old graduated brackets with two rates for tax years beginning in 2026 — 1.99% on income under $30,000 and 5.21% on income of $30,000 and above, minus $966 — and replaced the federal standard deduction with a new South Carolina Income Adjusted Deduction (SCIAD).
| Taxable income | Rate |
|---|---|
| $0 – $29,999 | 1.99% |
| Over $30,000 | 5.21% (computed as 5.21% of taxable income minus $966) |
Source: H. 4216 (2026); SCDOR, "Information about H. 4216"
Vacation & paid time off (PTO)
South Carolina does not require paid vacation, but vacation, holiday and sick leave payments that are due under the employer's policy or the employment contract count as wages under the Payment of Wages Act.
Wages include vacation, holiday and sick leave payments due to an employee under any employer policy or employment contract.
Source: S.C. Code Ann. § 41-10-10(2)
Final paycheck rules
When an employer separates an employee from the payroll for any reason, all wages due must be paid within 48 hours or on the next regular payday, which may not be more than 30 days later.
| Situation | Final wages due |
|---|---|
| Fired or laid off | Within 48 hours, or by the next regular payday if that is no more than 30 days away. |
| Quits or resigns (notice makes no difference) | The same rule — the law applies to separation for any reason. |
Source: S.C. Code Ann. §§ 41-10-50, 41-10-80(C)
Other South Carolina payroll taxes employers should know
South Carolina employers pay state unemployment insurance (SUI) tax to the SC Department of Employment and Workforce (DEW) on each employee's wages up to the state's taxable wage base. There is no South Carolina state disability insurance or paid family/medical leave payroll tax.
| Tax | Rate | Notes |
|---|---|---|
| State Unemployment Insurance (SUI) | 2026 rates range from 0.06% (Rate Class 1) to 5.46% (Rate Class 20), which include the 0.06% Departmental Administrative Contingency Assessment surcharge; no solvency surcharge applies for 2026 | Taxable wage base is the first $14,000 of each employee's wages per year for 2026. |
| State Disability Insurance and Paid Family Leave | None | South Carolina has neither programme, so the only state deduction on a South Carolina stub is income tax. |
Source: SC Department of Employment and Workforce, Tax Rate Information
Common questions about South Carolina pay stubs
When is my final paycheck due in South Carolina?
Within 48 hours of leaving, or on the next regular payday if that comes within 30 days. If it is not paid as required, you can sue for three times the unpaid amount plus attorney's fees.
Does South Carolina require paid sick leave?
No. South Carolina has no paid sick leave law. But if your employer's policy or your contract promises sick, vacation or holiday pay, those payments count as wages under the Payment of Wages Act.
Did South Carolina's income tax change for 2026?
Yes. A law signed on March 30, 2026 set two rates for 2026: 1.99% on income under $30,000 and 5.21% (minus $966) on income of $30,000 and above, with a new state deduction replacing the federal standard deduction.
What happens if a South Carolina employer gives no pay stub?
A first violation of the notice and itemized-statement rules earns the employer a written warning; later violations carry a civil penalty of up to $100 each.
Guides that go with this page
South Carolina's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.
- What a pay stub is, line by line — Every section of a stub and what each figure means.
- Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
- 401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
- Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.
Sources & references
Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.
- S.C. Code Ann. Title 41, Chapter 10 (Payment of Wages) — South Carolina Legislature
- SCDOR — Individual Income Tax
- SC DEW — Unemployment Tax Rate Information
- SCDOR — Information about H. 4216
- South Carolina Legislature — H. 4216 (2025–2026)
- SC Dept. of Labor, Licensing and Regulation — Payment of Wages law summary
- U.S. DOL — Minimum wage for tipped employees
Last checked: October 2026. See our editorial standards & sources for how these figures are verified.