Reading a South Carolina pay stub, line by line
A South Carolina pay stub has exactly four involuntary deductions — and in 2026 the state one is in flux: the legislature rewrote the income tax in March, but the withholding tables your employer uses haven't caught up. Here is what each line means:
SC State Income Tax ("SC SIT", "SC Withholding"). Act 110 of 2026 (H.4216, signed March 30) replaced South Carolina's 0%/3%/6.2% brackets with a two-rate tax: 1.99% on the first $30,000 of taxable income and 5.21% above it (computed as 5.21% minus $966), effective for all of tax year 2026. It also scrapped the federal standard deduction in favor of a $15,000 "Income Adjusted Deduction" (SCIAD) for single filers that shrinks from $40,000 of income and disappears at $95,000 — so taxable income now starts from federal AGI. The top rate is on a glide path down: whenever state revenue grows 5% or more in a year, it is cut again.
Why your stub still shows the old rates. The Department of Revenue's 2026 withholding tables (WH-1603, issued November 2025, before the reform) still subtract $5,000 per allowance plus a 10% deduction capped at $7,500 and apply 0%, 3%, and 6.0%. Until SCDOR reissues them, most single earners under about $95,000 are being over-withheld — roughly $620 for the year at $60,000 with one allowance — and get the difference back on the 2026 return. Form SC W-4 sets your allowances; no SC W-4 means single with zero allowances.
What you will NOT see: a city or county income tax (none exists — §6-1-310 bars new local taxes without General Assembly approval), state disability insurance, a paid-family-leave premium (South Carolina has no program), or an unemployment deduction: §41-31-310 says UI contributions "shall not be deducted, in whole or in part, from the wages" of employees.
Plus the federal lines on every US stub: federal income tax, Social Security (6.2% up to $184,500 in 2026), and Medicare (1.45%, plus 0.9% on wages over $200,000). From January 1, 2027: Social Security 6.2% up to $192,300.
South Carolina paycheck facts — 2026
| Item | 2026 value |
|---|---|
| State income tax (2026) | 1.99% to $30,000 · 5.21% above (Act 110 of 2026; 2025 top rate was 6.2%) |
| Deduction | $15,000 SC Income Adjusted Deduction (single), phasing out from $40,000 to $95,000 of AGI; no federal standard deduction |
| Withholding on stubs | Old 0% / 3% / 6.0% formula (WH-1603 2026) until SCDOR reissues tables — over-withholds most workers |
| Employee-paid SUI / SDI / PFML | None — UI employer-only ($14,000 base); no disability or paid-leave program |
| Local income taxes | None (S.C. Code §6-1-310) |
| Minimum wage | $7.25 (federal) · $2.13 tipped cash wage · no state or local rate |
| Pay frequency | No statutory minimum — payday set in writing at hire, 7 days' notice of changes (§41-10-30) |
| Pay stub required? | Yes — itemized gross pay and deductions each pay period (§41-10-30(C)); employers under 5 employees exempt |
| Final paycheck | Within 48 hours or by the next regular payday, not more than 30 days — same rule fired or quit (§41-10-50) |
| Wage claim remedy | Treble damages plus attorney's fees (§41-10-80) |
What you actually take home in South Carolina (2026 estimates)
Estimated for a single filer, including federal income tax (after the $16,100 federal standard deduction), Social Security, Medicare, and South Carolina tax under the 2026 Act 110 rules (1.99%/5.21% after the phased SCIAD):
| Gross pay | Est. net per year | Net biweekly | Net monthly | Effective tax |
|---|---|---|---|---|
| $40,000 | $33,823 | $1,301 | $2,819 | 15.4% |
| $60,000 | $48,728 | $1,874 | $4,061 | 18.8% |
| $75,000 | $58,935 | $2,267 | $4,911 | 21.4% |
| $100,000 | $74,936 | $2,882 | $6,245 | 25.1% |
| Min wage, full-time ($7.25/hr) | $13,925 | $536 | $1,160 | 7.7% |
| South Carolina median wage ($22.35/hr) | $38,767 | $1,491 | $3,231 | 16.6% |
Where the money goes at $60,000: South Carolina tax is about $1,662 (2.8% of gross) under the new law — the SCIAD shrinks to $9,550 at this income, leaving $50,450 taxable. Federal income tax and FICA take the other 16%. The old 2025 formula would have charged about $2,300.
Your 2026 stub withholds more than this. The unrevised WH-1603 tables take about $2,284 at $60,000 with one allowance ($2,944 with zero) — the extra comes back as a refund when you file in 2027, unless SCDOR issues new tables mid-year.
Methodology: 2026 federal brackets and $16,100 standard deduction (IRS Rev. Proc. 2025-32), FICA per SSA, South Carolina Act 110 of 2026 computation (1.99% under $30,000; 5.21% minus $966 at $30,000+) applied to federal AGI minus the SC Income Adjusted Deduction ($15,000 single, reduced by $15,000 × (AGI − $40,000) ÷ $55,000, rounded down to $10) per SCDOR Information Letter #26-20. Estimates only — your withholding uses the WH-1603 tables and depends on your W-4/SC W-4, credits, and pre-tax benefits.
What South Carolina jobs pay (BLS, May 2025)
| Occupation | Median hourly | Median annual |
|---|---|---|
| Registered nurse | $39.60 | $82,360 |
| Software developer | $62.24 | $129,450 |
| Elementary school teacher | — | $60,820 |
| Truck driver (heavy) | $24.58 | $51,130 |
| Construction laborer | $20.65 | $42,940 |
| Customer service rep | $18.69 | $38,860 |
| Waiter / waitress (tips included) | $8.83 | $18,370 |
| Retail salesperson | $14.75 | $30,690 |
South Carolina's median hourly wage across all occupations is $22.35 — about 9% under the national median of $24.51. The $8.83 waiter median (tips included) is the second-lowest on this site, above only Louisiana's $7.25 and just under Georgia's $8.99 — a direct product of the $2.13 federal tipped cash wage and no state minimum.
South Carolina's workforce in numbers
- 5.6 million residents — up 1.5% in a year, one of the fastest-growing states — civilian labor force of 2.7 million, unemployment 4.2% (Census 2025 estimate; BLS, July 2026 preliminary)
- 445,689 self-employed (nonemployer) businesses (Census, 2023) — about one for every 12 residents, and 3.6 times the number of businesses with employees
- 2.1 million people on employer payrolls at 122,958 establishments, earning $109 billion a year (Census County Business Patterns, 2023)
- Mean annual wage: $59,280 (BLS OEWS, May 2025)
South Carolina pay rules — the answers people actually need
Final paycheck: within 48 hours or by the next regular payday, never more than 30 days — for any separation. The Payment of Wages Act (§41-10-50) makes no distinction between quitting and being fired. "Wages" includes vacation, holiday, and sick pay owed under a policy or contract. If an employer withholds pay without a genuine dispute, you can sue for three times the unpaid amount plus attorney's fees (§41-10-80), with a three-year window.
Pay frequency: none set by statute. South Carolina is one of the few states with no weekly, biweekly, or semimonthly mandate. Instead, employers must give you written notice at hire of your hours, wages, the time and place of payment, and the deductions that will be made — and seven days' written notice before changing any of it (§41-10-30(A)). Deductions not required by law must be disclosed in that notice.
Is a pay stub required? Yes — §41-10-30(C) requires "an itemized statement showing his gross pay and the deductions made from his wages for each pay period," and direct-deposit employees must receive a statement of earnings and withholdings. Hours and rate aren't mandated on the stub. The catch: employers with fewer than five employees (and private-home domestic employers) are exempt from this section, though not from the final-pay rules.
No pay-frequency law, no state minimum wage, no local rules — South Carolina's Office of Wages and Child Labor (LLR) enforces the Payment of Wages Act; minimum wage and overtime complaints go to the federal Wage and Hour Division.
Minimum wage in South Carolina — the federal rate, statewide (2026)
South Carolina has no state minimum wage law: FLSA-covered employers pay the federal $7.25, unchanged since July 2009, and no city or county sets a higher rate. Tipped workers may be paid the $2.13 federal cash wage if tips bring them to $7.25.
| Rate | 2026 | Notes |
|---|---|---|
| Standard minimum wage | $7.25 | Federal FLSA rate; nothing scheduled |
| Tipped cash wage | $2.13 | Tip credit up to $5.12 |
| Overtime | $10.88 | 1.5× after 40 hours in a workweek |
| Full-time at $7.25 | $15,080/yr | Under the federal standard deduction — no federal or SC income tax owed |
Market wages in Charleston, Greenville, and Columbia sit far above the floor — the state's retail salespersons post a $14.75 median — but the legal floor and the tipped floor are the lowest federal law allows.
How South Carolina compares with its neighbors (take-home on $60,000, 2026 est.)
| State | Est. net/year | Difference vs SC |
|---|---|---|
| South Carolina | $48,728 | — |
| North Carolina (flat 3.99%) | $48,505 | −$223 |
| Georgia (flat 4.99%) | $48,145 | −$583 |
| Tennessee (no state income tax) | $50,390 | +$1,662 |
| Florida (no state income tax) | $50,390 | +$1,662 |
The 2026 reform moved South Carolina from the highest state tax in the Southeast to nearly the lowest: at $60,000 a South Carolinian now keeps about $220 more than a North Carolinian and $580 more than a Georgian, trailing only the no-income-tax states next door. The gap narrows at higher incomes as the SCIAD phases out.
FAQ
What is the South Carolina income tax rate in 2026?
Under Act 110 of 2026, South Carolina taxes the first $30,000 of taxable income at 1.99% and everything above at 5.21% (computed as 5.21% minus $966), replacing the old 0%/3%/6.2% brackets for all of tax year 2026. Taxable income starts from federal AGI minus a $15,000 SC Income Adjusted Deduction for single filers, which phases out between $40,000 and $95,000 of income. The top rate is cut further in any year state revenue grows 5% or more.
Why does my South Carolina paycheck still withhold at 6%?
Because the Department of Revenue's 2026 withholding tables (WH-1603) were issued in November 2025, before the March 2026 reform, and still use the old 0%/3%/6.0% formula with a $5,000 allowance and a 10% deduction capped at $7,500. Until SCDOR reissues them, most earners are over-withheld — about $620 for the year at $60,000 with one allowance — and receive the difference as a refund on the 2026 return.
How much tax comes out of a paycheck in South Carolina?
A single filer earning $60,000 keeps about $48,728 a year under the 2026 rules — roughly $1,874 per biweekly check, an 18.8% effective rate covering federal income tax, Social Security, Medicare, and about $1,662 of South Carolina tax. South Carolina has no local income taxes, disability, or paid-leave deductions.
When is my final paycheck due in South Carolina?
Within 48 hours of separation or by the next regular payday, and never more than 30 days later — the same rule whether you quit or were fired (S.C. Code §41-10-50). Vacation and other pay owed under a policy or contract is included. Unpaid wages can be recovered as triple damages plus attorney's fees.
Does South Carolina require employers to give pay stubs?
Yes. §41-10-30(C) requires an itemized statement of gross pay and deductions for each pay period, and direct-deposit employees must get a statement of earnings and withholdings. Employers with fewer than five employees and private-home domestic employers are exempt from that section. Hours and rate are not required on the stub.
Does South Carolina have a state minimum wage?
No. The federal $7.25 applies, with a $2.13 cash wage for tipped employees, and no South Carolina city or county sets its own rate. Nothing is scheduled to change.
Can my South Carolina employer deduct unemployment insurance from my pay?
No. S.C. Code §41-31-310 says employer UI contributions shall not be deducted in whole or in part from employee wages. South Carolina also has no state disability insurance or paid-family-leave payroll program, so the only state line on an SC stub is income tax.