How South Carolina taxes your paycheck
New for 2026 (H. 4216, signed March 30, 2026): 1.99% on the first $30,000 of taxable income and 5.21% above that.
| Taxable income | Rate |
|---|---|
| $0 to $30,000 | 1.99% |
| Over $30,000 | 5.21% |
The law replaced federal deductions with the South Carolina Income Adjustment Deduction ($15,000 single, $30,000 joint, $22,500 head of household), which phases out between $40,000 and $95,000 of federal AGI for single filers. The estimate applies the full deduction, so it runs low for middle and higher incomes. Withholding tables may lag the new law.
Example: $60,000 salary in South Carolina
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,885.05 per paycheck, or $49,011 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| South Carolina income tax | -$53.02 |
| Net pay | $1,885.05 |
South Carolina pay stub and payday rules
South Carolina employers must furnish an itemized statement of gross pay and deductions for each pay period.
- Gross pay
- Each deduction itemized
Source: S.C. Code Ann. § 41-10-30. Every state compared in our pay stub requirements by state guide.
Pay frequency: Employers set regular paydays and must notify employees of them in writing; wages are due within 30 days.
Minimum wage: $7.25 per hour. South Carolina follows the federal minimum wage.
South Carolina Paycheck FAQs
Yes. New for 2026 (H. 4216, signed March 30, 2026): 1.99% on the first $30,000 of taxable income and 5.21% above that.
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,885.05 take-home per paycheck. About 18.3% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $53.02 South Carolina income tax.
$7.25 per hour, effective July 24, 2009. South Carolina follows the federal minimum wage.
South Carolina employers must furnish an itemized statement of gross pay and deductions for each pay period. (S.C. Code Ann. § 41-10-30)
Employers set regular paydays and must notify employees of them in writing; wages are due within 30 days.