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SC

South Carolina Nanny Tax Guide

South Carolina has a progressive income tax with the first $3,460 of income exempt. The state has no disability or paid leave requirements for household employers.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$7.25/hour (federal)

SUTA Rate Range

0.06% - 5.4%

Key Things to Know

  • Progressive state income tax (0% - 6.4%)
  • First $3,460 exempt from state tax
  • Uses federal minimum wage
  • No disability or paid leave requirements

South Carolina Employer Requirements

State Income Tax

South Carolina exempts the first $3,460 from tax. Remaining income is taxed at 3% ($3,460-$17,330) or 6.4% (over $17,330).

State Unemployment Insurance

Employers pay SUI tax on the first $14,000 of wages. New employer rate is 0.54%, with rates ranging from 0.06% to 5.4% based on experience.

Workers' Compensation

South Carolina generally does not require workers' compensation for household employers with fewer than 4 employees.

What will it cost?

Wondering what you'll actually owe as a South Carolina employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: South Carolina tax agency, IRS Publication 926

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