What types of payments are subject to South Carolina withholding?

South Carolina requires withholding on most forms of compensation paid to employees for services performed within the state. This includes:

• Wages and salaries

• Bonuses and commissions

• Tips and gratuities reported to the employer

• Severance or termination payments

• Other taxable fringe benefits

Certain payments may be exempt or treated differently under South Carolina law, such as retirement or pension distributions.