What Goes on a South Carolina Pay Stub
A South Carolina pay stub starts with the standard federal deductions: federal income tax based on the W-4, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. Those lines are identical in Columbia and Charleston.
The South Carolina line looks different in 2026 than it ever has. A major overhaul replaced the old six-rate graduated system with just two brackets: 1.99 percent on the first $30,000 of taxable income and 5.21 percent above it. A Greenville manufacturer's stub and a Charleston hospitality worker's stub both run through that simpler math now, with benefit deductions and net pay closing out the stub.
South Carolina Withholding Rules: Forms and Allowances
South Carolina uses Form SC W-4, the Employee's Withholding Allowance Certificate, to set state withholding. Employers apply the 2026 withholding tables to the allowances claimed, and payroll systems had to be updated for the new two-rate structure at the start of the year.
The 2026 rates are 1.99 percent up to $30,000 of taxable income and 5.21 percent above, down from the old 6 percent top rate. The reform also introduced a new income-adjusted deduction that starts at $15,000 for single filers and phases out between $40,000 and $95,000 of federal AGI. Together the changes make the typical South Carolina stub lighter and simpler than its 2025 predecessor.
Payday and Final Paycheck Rules in South Carolina
South Carolina requires employers to pay workers at least monthly on a regular payday. Most employers pay biweekly or semimonthly, comfortably inside the legal minimum, from Spartanburg to Myrtle Beach.
Final paychecks have a two-part deadline: within 48 hours or by the next regular payday, not to exceed 30 days, whether the worker quit or was terminated. The final stub must still itemize every deduction taken from that last check.
Are Itemized Pay Stubs Required in South Carolina?
Yes. South Carolina requires employers to provide an itemized statement of deductions with each payday. With the 2026 rate overhaul in effect, that statement is the easiest way to confirm your employer switched to the new 1.99 and 5.21 percent structure instead of the old brackets.
Example: A $64,000 Pay Stub in Columbia, South Carolina
Take a single filer in Columbia earning $64,000 a year, paid biweekly. Under South Carolina's brand-new 2026 structure, the stub looks like this:
| Item | Annual Amount |
| Gross Pay | $64,000.00 |
| Federal Income Tax (approx) | ~$5,510.00 |
| Social Security (6.2%) | $3,968.00 |
| Medicare (1.45%) | $928.00 |
| South Carolina income tax (1.99%/5.21%, approx) | $2,200.00 |
| Net Annual Pay | ~$51,394.00 |
That leaves about $1,976.69 of net pay per biweekly check. The 2026 reform replaced the old multi-bracket system with just two rates, so the state line is simpler than any South Carolina stub printed before it.
Frequently Asked Questions
What is South Carolina Form SC W-4?
It is South Carolina's Employee's Withholding Allowance Certificate, used to calculate state income tax withholding. Employers update their tables for the 2026 rate structure.
What are South Carolina's income tax rates for 2026?
Two brackets: 1.99 percent on the first $30,000 of taxable income and 5.21 percent above that, under the 2026 overhaul (Act 110). A new income-adjusted deduction also applies.
What changed about South Carolina taxes in 2026?
The 2026 reform scrapped the old six-rate graduated system, cutting the top rate from 6 percent to 5.21 percent and adding a new income-adjusted deduction that phases out between $40,000 and $95,000 of federal AGI.
How often must South Carolina employers pay workers?
At least monthly, on a regular payday.
When is my final paycheck due in South Carolina?
Within 48 hours or by the next regular payday, not to exceed 30 days, whether you quit or were terminated.
Are pay stubs required in South Carolina?
Yes. Employers must provide an itemized statement of deductions each payday.
Related Tools
Build your stub with the free Pay Stub Generator and double-check it with the South Carolina Paycheck Calculator. Compare the new Palmetto State rates with a North Carolina pay stub or a Tennessee pay stub.
Sources: SC Department of Revenue, SC Department of Labor, Licensing and Regulation. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax advice.