State SUI Directory

South Carolina

SC

SUI / SUTA Rate Data — 2026

Source: South Carolina Department of Employment and Workforce

Taxable Wage Base
$14,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.06% – 5.46%
Experience-rated range for eligible employers
New Employer Rate
0.55%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
None
No state-mandated PFML program
State Agency
South Carolina Department of Employment and Workforce
Agency responsible for administering unemployment insurance
Official Agency Website
South Carolina Department of Employment and Workforce
Visit Agency →

About South Carolina SUI Rates

South Carolina employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $14,000of each employee's wages per year. New employers start at a rate of 0.55% before experience rating applies. Once rated, South Carolina SUI rates range from 0.06% to 5.46%.

SUI rates are set annually by South Carolina Department of Employment and Workforcebased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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