South Carolina Payroll Tax and Registration Guide

Account Number(s) Needed:

Employers who pay employees in SC must register with the SC Department of Revenue (DOR) for a Withholding Number and the SC Department of Employment and Workforce (DEW) for a DEW Account Number.

South Carolina Department of Revenue Withholding Account Number: 99999999-9 (9 digits)
  • Register online at the DOR's MyDORWAY, by clicking ‘Register a New Business or Tax Account’ to receive the number immediately upon completing the application.
  • Find an existing Withholding Number:
    • on Form WH-1605 (Withholding Quarterly Return) or WH-1606 (Employer's Fourth Quarter/Annual Reconciliation).
    • by contacting the DOR
South Carolina Department of Employment and Workforce (DEW) Account Number: 999999 or 0099999 (6/7 digits)
  • Register online at the SC Business One Stop (SCBOS) portal to receive the Account Number within 5 business days.
  • Find an existing DEW Account Number:
    • on Form UCE-120, Employer Quarterly Contribution and Wages Report
    • by contacting the DEW

Required Payroll Documentation:

Withholding 

  • WH1605 SC (Withholding Quarterly Tax Return): This return is a good source of information to use to balance SC Income tax for prior quarters.

Unemployment

  • UCE-120 (Employer Quarterly Contribution and Wage Report): This report is a good source of information to use to balance Employee Total Wages and employer contributions for prior quarters. Note that this report can be filed electronically.

Third Party Access /POA Needed:

Local Income Taxes Imposed:  

  • No

State Resources:

Visit state resources for specific tax rates and wage details

      Dept. of Employment and Workforce for unemployment taxes
      Dept. of Revenue for withholding taxes



      Still need our help? Our support team is waiting to help you. Contact us