South Carolina Labor Burden Calculator

Calculating the fully burdened labor rate in South Carolina starts with federal payroll taxes and adds the state-specific pieces. Progressive income tax with a low SUI rate. This calculator pre-fills South Carolina's estimated new-employer SUI rate of 0.5% on a $14,000 wage base, then lets you layer in workers compensation, benefits, and overhead.

South Carolina's estimated new-employer SUI rate of 0.5% on a $14,000 wage base caps state unemployment at $70 per employee per year, below the typical range of $219 to $434 and the 51st highest of the 51 jurisdictions on this site. At a $30 pay rate the wage base is met in week 12, and SUI stops accruing for the rest of the year. South Carolina also taxes wages, at an estimated 4.5% effective rate, which the employee pays rather than the employer. For a staffing agency billing in South Carolina, the employer side is light because SUI stops early in the year. The state income tax falls on the worker, which matters for the 1099 vs W2 take-home comparison more than for the bill rate.

The result is the true hourly and annual cost of an employee in South Carolina: the number you need before setting a bill rate or comparing a W2 hire against a 1099 contractor.