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South Carolina Compliance Calendar

South Carolina deadlines,

month by month.

State filings and rules for South Carolina employers, alongside the federal calendar. Dates move to the next business day when they fall on a weekend or holiday.

South Carolina employers

State deadlines

Reviewed October 2026

How to use it

01

Find your month

Each card lists what is due to the state that month.

02

Read the state rules

Hiring, final pay and continuation rules are below.

03

Use both calendars

Federal deadlines apply too. See the federal calendar.

January

Q1

Jan 31

W‑2s and 1099s to the South Carolina Department of Revenue.

Jan 31

Fourth-quarter withholding and annual reconciliation, Form WH‑1606.

Jan 31

Fourth-quarter unemployment wage report to SC DEW.

January

Watch for your new unemployment tax rate notice from SC DEW.

February

Q1

Feb 1

Post the OSHA 300A injury summary through April 30.

Employers required to keep OSHA logs

March

Q1

No state filing deadlines. A good time to check that your required workplace posters are current.

April

Q2

Apr 30

First-quarter withholding return, Form WH‑1605.

Apr 30

First-quarter unemployment wage report to SC DEW.

Apr 30

OSHA 300A posting period ends.

Employers required to keep OSHA logs

May

Q2

No state filing deadlines.

June

Q2

No state filing deadlines. A good time to review your new hire paperwork and E-Verify process.

July

Q3

Jul 31

Second-quarter withholding return, Form WH‑1605.

Jul 31

Second-quarter unemployment wage report to SC DEW.

August

Q3

No state filing deadlines.

September

Q3

No state filing deadlines. Check the federal calendar for Summary Annual Reports.

October

Q4

Oct 31

Third-quarter withholding return, Form WH‑1605.

Oct 31

Third-quarter unemployment wage report to SC DEW.

November

Q4

No state filing deadlines. Open enrollment season for January plans.

December

Q4

No state filing deadlines. Get W‑2 information ready for January.

South Carolina Rules

State rules that start

with an event.

These are not tied to a month. They apply when you hire, change pay or someone leaves.

Event

New hire

From the first day

E-Verify

Within three business days. Required for every South Carolina employer

New hire report to SC DSS

Within 20 days of the hire date

Written wage notice

Pay rate, hours, payday and deductions. Employers with 5 or more employees

Good to know

Posting the same terms where employees can see them also meets the wage notice rule.

Event

Pay changes

Hours, pay or deductions

Seven days' written notice

Before changes to hours, pay rate, payday or deductions

Raises

No advance notice needed

Good to know

This rule applies to employers with 5 or more employees.

Event

Leaving

The last day

Final pay

Within 48 hours, or by the next regular payday within 30 days

Unused paid time off

Paid out when your written policy says so

State continuation

Insured plans with fewer than 20 employees, about six months

Good to know

Late final pay can cost up to three times the unpaid wages.

Ongoing

Coverage

Insurance and posters

Workers' compensation

4 or more employees and at least $3,000 in payroll the prior year

Unemployment insurance

Register with SC DEW once you meet the wage or employee test

Workplace posters

State and federal posters, based on your size

Good to know

South Carolina has no state minimum wage, so the federal rate applies.

General information only, not legal or tax advice. State rules change, and we confirm what applies to your company.

Your Next Step

Federal and state,

tracked together.

We keep both calendars with our South Carolina clients and send a reminder before each deadline.

What we cover

Federal and state deadlines

In one schedule built for your company.

Reminders ahead of time

Before each filing or notice is due.

HR support through Mineral

Answers on state rules when questions come up.