What payroll forms do employers need to file?

Payroll Tax Forms Employers Need to File in South Carolina

Employers operating in South Carolina must file specific payroll tax forms to ensure compliance with state and federal requirements. Proper filing supports accurate tax withholding, reporting, and remittance.

Federal Payroll Tax Forms

• Form 941 - Employer's Quarterly Federal Tax Return: Used to report federal income tax withheld, Social Security, and Medicare taxes each quarter.
• Form 940 - Employer's Annual Federal Unemployment (FUTA) Tax Return: Filed annually to report federal unemployment taxes.
• Form W-2 - Wage and Tax Statement: Provided to employees and the Social Security Administration annually to report wages and taxes withheld.
• Form W-3 - Transmittal of Wage and Tax Statements: Summarizes all W-2 forms and is submitted to the Social Security Administration.
• Form W-4 - Employee's Withholding Certificate: Collected from employees to determine federal income tax withholding.

South Carolina State Payroll Tax Forms

• SC WH-160 - South Carolina Withholding Tax Return: Filed quarterly to report state income tax withheld from employee wages.
• SC WH-160V - South Carolina Withholding Tax Payment Voucher: Used when submitting withholding tax payments with returns.
• SC UI-3/40 - South Carolina Unemployment Insurance Quarterly Report: Filed quarterly to report wages and calculate state unemployment insurance taxes.
• SC WH-1600 - Annual Reconciliation of South Carolina Withholding Tax: Filed annually to reconcile state withholding tax payments with reported wages.

Operational Tips for South Carolina Employers

• Maintain accurate payroll records: Keep detailed records of wages, hours worked, and tax withholdings for at least four years.
• Use payroll software or automation: Automate calculations and filings to reduce errors and meet deadlines efficiently.
• Register with the South Carolina Department of Revenue: Ensure your business is registered for withholding and unemployment tax accounts.
• Meet filing deadlines: Quarterly returns are typically due by the last day of the month following the quarter.
• Stay updated on tax rate changes: As of 2026, monitor South Carolina’s withholding and unemployment tax rates to ensure correct payroll tax calculations.