State profile
South Carolina SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations South Carolina requires of an employer, each with its source.
Agency: South Carolina Department of Employment and Workforce
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$14,000
The wages per employee per year that SUI tax applies to.
Source: South Carolina Department of Employment and Workforce
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.06% to 5.46%
The range for experience-rated employers.
Source: South Carolina Department of Employment and Workforce
Kreto-computed, not yet checked by a CPA.
New employer rate
0.54%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
No rate appeal
South Carolina has no appeal of the assigned rate itself. Check with South Carolina Department of Employment and Workforce before you rely on a date.
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Allowed
An employer may pay into its SUI account to move to a lower rate.
Paid family and medical leave
No state program
South Carolina runs no paid family and medical leave program.
About South Carolina SUI rates
South Carolina employers pay state unemployment insurance (SUI, also called SUTA) on the first $14,000 of each employee's wages each year. New employers start at 0.54% until experience rating applies. Once rated, South Carolina rates run from 0.06% to 5.46%. South Carolina Department of Employment and Workforce sets each employer's rate every year from its experience. Rates follow a benefit ratio: the benefits charged to the employer's account set against its taxable payroll. A higher ratio means a higher rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in South Carolina
Kreto's rules list what South Carolina requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | South Carolina Department of Employment and Workforce | UCE-151, Report to Determine Liability | Online portal |
| Withholding | South Carolina Department of Revenue | Online portal | |
| New-hire reporting | South Carolina New Hire Reporting | Online portal | |
| Workers' comp | South Carolina Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveSouth Carolina has no state program.
- Voluntary contributions South Carolina lets employers make a voluntary contribution to their SUI account, which can lower next year's rate. Timing and deadlines vary; check with South Carolina Department of Employment and Workforce.
- Workers' compNCCI rating jurisdiction. OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about South Carolina.
What is the South Carolina SUI wage base for 2026?
$14,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in South Carolina?
0.54% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in South Carolina?
With the South Carolina Department of Employment and Workforce, on form UCE-151 (Report to Determine Liability). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a South Carolina SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.