South Carolina Payroll · Graduated 0%–6.2% · Form SC W-4 · IRS Publication 15-T
South Carolina Paycheck Calculator 2025
Estimate your South Carolina take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and the graduated South Carolina income tax using the SCDOR Form WH-1603F formula, subtracting $4,860 per SC W-4 allowance and a 10 percent standard deduction before applying the 0 to 6.2 percent schedule. Uses 2025 IRS Publication 15-T and the current South Carolina withholding formula.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
South Carolina Tax (SC W-4)
From Form SC W-4, line 6. Claiming one or more allowances turns on a $4,860 deduction per allowance AND the 10%-of-wages standard deduction (up to $7,300). Zero allowances withholds on your full wages with no deductions.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full South Carolina payroll picture, including how the withholding formula reconciles on Form SC1040, why claiming zero SC W-4 allowances over-withholds, and the employer DEW unemployment obligations? Read the South Carolina Payroll Taxes guide.
South Carolina Payroll Taxes Guide →Short Answer
This South Carolina paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the graduated South Carolina income tax. South Carolina withholds by annualizing wages, and when one or more SC W-4 allowances are claimed, subtracting $4,860 per allowance and a 10-percent standard deduction (capped at $7,300), then applying the 0, 3, and 6.2 percent rate schedule. For a single South Carolina worker earning $65,000 per year paid biweekly with one allowance, gross pay is about $2,500 per period, and net take-home is roughly $1,979 after about $227 of federal withholding, FICA, and about $102 of South Carolina income tax. South Carolina has no local wage tax and no state disability or family leave deduction, so the stub is short.
Key Takeaways
- South Carolina withholds a graduated income tax on every paycheck. This calculator applies the SCDOR Form WH-1603F formula: annualize wages, subtract $4,860 per SC W-4 allowance and a 10-percent standard deduction (capped at $7,300), then apply the 0/3/6.2 percent subtraction-method schedule and divide by pay periods.
- The 2025 schedule has three tiers on taxable income: 0 percent up to $3,560, 3 percent from $3,560 to $17,830, and 6.2 percent above $17,830. The 6.2 percent top rate falls to 6.0 percent for 2026. Because the top tier begins at only $17,830, most workers pay the top rate on the bulk of their taxable pay.
- The SC W-4 sets your allowances, not a rate table. Claiming one or more allowances turns on both the $4,860-per-allowance deduction and the 10-percent standard deduction; claiming zero turns both off and taxes your full wage. South Carolina does not use filing status to pick the schedule the way the federal W-4 does.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- South Carolina has no municipal or county wage income tax and no employee-paid disability, family leave, or unemployment deduction, so a South Carolina pay stub is shorter than a Maryland, New Jersey, or California stub.
- Since January 1, 2020, South Carolina requires its own SC W-4; no SC W-4 on file means withholding at zero allowances. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 South Carolina Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| South Carolina Income Tax | 0% / 3% / 6.2% | Top tier over $17,830 taxable | Graduated. Withheld via the SCDOR WH-1603F formula after the 10% standard deduction and SC W-4 allowances. |
| SC standard deduction (withholding) | – | 10% of wages, max $7,300 | Applies only when one or more SC W-4 allowances are claimed. Zero allowances means no standard deduction. |
| SC W-4 allowance | – | $4,860 each | From Form SC W-4. Reduces annual wages before tax. Zero allowances also means $0 here. |
| SC 2026 top rate | 6.0% | – | The top marginal rate falls from 6.2% (2025) to 6.0% (2026); the hub reflects the 2026 figures. |
| Employee UI / disability / family leave | None | – | South Carolina deducts none from employees. Unemployment is employer-funded through DEW on the first $14,000 of wages. |
| Local wage income tax | None | – | No city or county wage tax anywhere in South Carolina. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
South Carolina Income Tax Withholding
South Carolina withholds income tax using a single formula from the SCDOR (Form WH-1603F), the same one for every employee. There are no filing-status rate tables. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- If the SC W-4 claims one or more allowances, subtract $4,860 for each allowance, then subtract a standard deduction equal to 10 percent of annual wages, capped at $7,300. If the SC W-4 claims zero allowances, subtract nothing: both deductions are $0 and the full wage is taxable. The result is annual South Carolina taxable income.
- Apply the subtraction-method schedule, then divide by pay periods to get the per-period withholding.
| SC taxable income (2025) | Withholding (subtraction method) |
|---|---|
| $0 to $3,560 | 0% |
| $3,560 to $17,830 | 3% of the amount, then subtract $106.80 |
| Over $17,830 | 6.2% of the amount, then subtract $677.36 |
These are the 2025 figures ($4,860 allowance, $7,300 standard-deduction cap, 6.2 percent top rate). For 2026 the allowance rises to $5,000, the standard-deduction cap to $7,500, and the top rate falls to 6.0 percent; the South Carolina Payroll Taxes guide reflects the 2026 numbers. Because withholding is an estimate, the final South Carolina tax is settled on Form SC1040.
What South Carolina Does Not Deduct
Unlike New Jersey or California, South Carolina has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through the Department of Employment and Workforce (DEW) on the first $14,000 of each worker's wages. There is also no local wage tax anywhere in South Carolina. So the South Carolina lines on a pay stub are just the one state income tax line, in addition to the federal taxes.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Marcus earns $65,000 per year at a firm in Columbia. He is paid biweekly, files single on his federal W-4, and claims one allowance on his Form SC W-4. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
South Carolina income tax detail (annualized): taxable income is $65,000 − $4,860 allowance − $6,500 standard deduction (10% of $65,000, under the $7,300 cap) = $53,640. That is over $17,830, so annual tax is 6.2% of $53,640 − $677.36 = $3,325.68 − $677.36 = $2,648.32, divided by 26 = $101.86 per paycheck. Notice there are no disability, family leave, or unemployment lines, money a worker in New Jersey would see deducted.
Scenario 2: Two-Earner Household, Standard-Deduction Cap
Elena earns $95,000 as a project manager in Charleston. She is paid biweekly, files married filing jointly on her federal W-4, and claims two allowances on her Form SC W-4. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Elena's South Carolina tax: her 10% standard deduction would be $9,500, but it is capped at $7,300, so taxable income is $95,000 − ($4,860 × 2) − $7,300 = $77,980. On the over-$17,830 tier that is 6.2% of $77,980 − $677.36 = $4,834.76 − $677.36 = $4,157.40 for the year, divided by 26 = $159.90. South Carolina withholding does not use federal filing status, so her MFJ status affects only the federal line; the SC line depends solely on the two SC W-4 allowances and the capped standard deduction.
Practitioner Insight
The South Carolina paycheck question we field most is the new hire who filled out only a federal W-4 and is surprised their state withholding is high. Since January 1, 2020, South Carolina has its own SC W-4, and the federal W-4 does not set SC allowances. An employee with no SC W-4 on file is withheld at zero allowances, which turns off both the $4,860-per-allowance deduction and the 10-percent standard deduction, so the entire wage is taxed. For a single worker at $65,000 that is about $704 of extra withholding for the year, all of it refunded on Form SC1040. Filing a correct SC W-4 fixes it prospectively.
The second pattern is the standard-deduction cap. South Carolina's withholding standard deduction is 10 percent of wages but stops at $7,300 for 2025, so once wages pass about $73,000 the deduction is frozen and does not grow with pay. Clients often assume a percentage deduction keeps scaling; it does not, and higher earners feel the 6.2 percent top rate on almost all of their marginal income.
A third point worth flagging: workers moving to South Carolina from New Jersey, California, or a state with paid family leave often look for the disability or family-leave line and cannot find it. South Carolina simply does not have one, and unemployment is entirely employer-funded, so the South Carolina stub is shorter than what they are used to. That is correct, not a payroll error.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and South Carolina income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- Zero-allowance default: If no SC W-4 is on file, employers withhold at zero allowances, meaning no standard deduction and no allowance amount. Enter 0 allowances above to model that case; it withholds substantially more than even one allowance.
- Standard-deduction cap: The 10-percent standard deduction is capped at $7,300 for 2025. Above roughly $73,000 of wages the deduction stays flat, so the estimate is accurate but the marginal rate on additional pay is the full 6.2 percent.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
- Supplemental wages: Bonuses, commissions, and other supplemental pay can be withheld under a different method. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in South Carolina?
South Carolina take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and South Carolina income tax withholding. Federal withholding uses IRS Publication 15-T. South Carolina income tax is withheld by annualizing wages, and if one or more SC W-4 allowances are claimed, subtracting $4,860 per allowance and a 10-percent standard deduction capped at $7,300, then applying the graduated 0 percent, 3 percent, and 6.2 percent subtraction-method schedule. South Carolina has no local wage income tax and deducts no state disability, family leave, or employee unemployment contributions.
What are South Carolina's income tax rates for 2025?
South Carolina's 2025 withholding schedule has three tiers applied to annual taxable income: 0 percent up to $3,560, 3 percent from $3,560 to $17,830, and 6.2 percent above $17,830. The 6.2 percent figure is the state's top marginal rate for 2025, reduced from 6.3 percent; it falls again to 6.0 percent for 2026. Because the top tier begins at only $17,830 of taxable income, most full-time workers pay the top rate on the bulk of their pay after the standard deduction and allowances are subtracted.
How does the SC W-4 affect my South Carolina withholding?
Form SC W-4 tells your employer how many South Carolina allowances to use. Claiming one or more allowances turns on two deductions before tax: $4,860 per allowance and a standard deduction equal to 10 percent of wages, up to $7,300. Claiming zero allowances turns both off, so the full wage is taxed and withholding is much higher. Since January 1, 2020, South Carolina requires its own SC W-4; the federal W-4 does not set SC allowances, and an employee who never files an SC W-4 is withheld at zero allowances by default.
Does South Carolina have a local city income tax?
No. South Carolina has no municipal or county wage income tax withheld from employees anywhere in the state, including Charleston, Columbia, and Greenville. A South Carolina pay stub shows federal taxes and the state income tax, with no city or local wage line. South Carolina keeps a single statewide income tax rather than layering a local wage tax on top of it.
Does South Carolina deduct disability or family leave from my paycheck?
No. South Carolina does not have a state disability insurance or paid family leave payroll deduction, and it does not deduct unemployment tax from employees. Unemployment insurance in South Carolina is funded entirely by employers through the Department of Employment and Workforce on the first $14,000 of each worker's wages. So a South Carolina pay stub is simpler than a New Jersey or California stub: federal income tax, Social Security, Medicare, and South Carolina income tax, and nothing else that is state-mandated.
Why does claiming zero allowances raise my South Carolina withholding so much?
On the SC W-4, claiming zero allowances removes both the $4,860-per-allowance deduction and the 10-percent standard deduction, so your entire annual wage is taxable. Claiming a single allowance restores both, removing up to $12,160 of taxable income for a typical earner. For a single worker making $65,000, that difference is about $704 of extra South Carolina withholding per year at zero allowances. Because no SC W-4 on file defaults to zero allowances, many employees over-withhold without realizing it.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
Why does my South Carolina withholding differ from my actual state income tax?
Employer withholding is an estimate produced by the SCDOR formula based on your SC W-4 allowances. Your final South Carolina income tax is computed on Form SC1040 using your actual taxable income, deductions, credits, and any additions or subtractions. If you claimed too many allowances on the SC W-4, or you have significant non-wage income, withholding can fall short and produce a balance due. Adjusting SC W-4 allowances or adding extra withholding fixes most gaps.
What To Do Next
If your South Carolina paycheck estimate looks off, first confirm the number of allowances on your Form SC W-4 matches what you filed with your employer, and remember that having no SC W-4 on file means withholding at zero allowances. Then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. To see how your withholding connects to your year-end return, read the South Carolina Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your South Carolina pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed South Carolina refund, use the South Carolina Refund Tracker.
Sources & Editorial Disclosure
- South Carolina Department of Revenue, Form WH-1603F, Formula for Computing South Carolina 2025 Withholding Tax (Rev. 11/12/24), $4,860 allowance, 10% standard deduction capped at $7,300, subtraction-method schedule 0% / 3% (subtract $106.80) / 6.2% (subtract $677.36)
- SCDOR, Form WH-1603F, Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25), confirming the 2026 figures: $5,000 allowance, $7,500 cap, top rate reduced to 6.0%
- SCDOR, South Carolina Withholding Tax Information Guide (WH-105), SC W-4 requirement and the zero-allowance default for employees with no SC W-4 on file
- SCDOR, Withholding Tax, employer withholding guidance and current SC W-4
- SC Department of Employment and Workforce, Tax Rate Information, employer-funded unemployment insurance on the first $14,000 of wages (2025 and 2026)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the South Carolina Department of Revenue. For informational purposes only.