Tax Law Insights

South Carolina employers must pay a variety of taxes on employee payroll, including federal social security taxes (FICA and FUTA), and South Carolina employee income withholding taxes. While the employer is able to collect some of these taxes from the employee's wages, other taxes (like the employer matching portion of FICA and FUTA) must come out of the employer's pocket.

Another tax that South Carolina employers must pay is the state Unemployment Insurance Tax, or "UI Tax". All employers that pay wages in South Carolina must file a quarterly report with the South Carolina ...