What would the IRS flag about how you've been paying your nanny?

South Carolina SUTA runs 0.06% - 5.46% by claims history, with a separate rate for new employers.

• You owe it once you pay $1,000 in any calendar quarter (the federal household-employer threshold)
• Filings are usually quarterly, with an annual reconciliation
• Your assigned rate moves over time, depending on whether former employees file unemployment claims

No. You are not required to withhold South Carolina income tax from your nanny's pay, and NannyKeeper does not.

• South Carolina excludes domestic service in a private home from the wages its withholding law reaches
• It does allow withholding voluntarily if you and your nanny agree, and SCDOR's WH-105 guide lets employers who do that file annually. NannyKeeper does not offer this today
• Your nanny reports these wages and pays what they owe on their own South Carolina return

S.C. Code Ann. § 12-8-520(D)(2)

At least $7.25 an hour for a nanny in South Carolina.

• South Carolina sets no rate above the federal floor, so the federal minimum is what binds
• Overtime is 1.5x pay for hours over 40 in a week, under the FLSA
• Live-in nannies are exempt from FLSA overtime, but not from minimum wage

US DOL, State Minimum Wage Laws

No. South Carolina does not require state disability insurance or paid family leave for household employees.

• Your obligations are the federal baseline: FICA, FUTA and Schedule H
• South Carolina state unemployment insurance still applies on the employer side

These are the findings that come up most often for South Carolina household employers.

• Treating a household worker as a 1099 contractor when their schedule and duties make them a W-2 employee under IRS Publication 926
• Missing South Carolina unemployment insurance registration after crossing $1,000 in any calendar quarter (the federal household-employer trigger)
• Paying below $7.25/hour (federal) or skipping FLSA overtime, which is a Department of Labor (not IRS) finding

Federal exposure layers on top of all of these: no Schedule H filed, no W-2 issued, no EIN, and any FICA underpayment.