How a South Carolina paycheck is built
Every South Carolina worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
South Carolina adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the SC Department of Revenue.
What changed recently in South Carolina
- Top rate cut from 6.5% to 6.2% in 2024.
- Standard deduction adjusted.
- No state PFL or SDI.
South Carolina payroll quirks workers should know
- SC W-4 form for state withholding.
- No local payroll tax.
Example breakdown
A hypothetical South Carolina worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
| Gross (bi-weekly) | $2,500.00 |
| Federal income tax | -$216.15 |
| Social Security (6.2%) | -$155.00 |
| Medicare (1.45%) | -$36.25 |
| South Carolina state tax | -$137.50 |
| Estimated take-home | $1,955.10 |
Run your own numbers in the South Carolina paycheck calculator.