![\"Cross](\"https:\/\/www.care.com\/hp\/wp-content\/uploads\/sites\/3\/2024\/08\/300x250-V2-1.png\")
<\/a><\/figure><\/div>Checklist for South Carolina household employers<\/strong><\/h2>We know you’re busy. Here’s a quick “to-do” list with links to extra details below.<\/p>
Beginning of employment <\/strong><\/h3>- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Provide a wage notice<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least South Carolina minimum wage<\/a>, weekly. <\/li>
- Pay overtime<\/a>, when it applies.<\/li>
- Allow for paid disability leave<\/a>, when it applies.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>- Health insurance<\/a> <\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
Ending employment<\/strong><\/h3>- Provide a termination notice<\/a>.<\/li>
- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul>
Beginning of employment <\/strong><\/h2>Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned. Your state also requires that you complete the E-Verify process<\/a> for your employee.<\/p>Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>Workers’ compensation<\/strong><\/h3>Household employers in South Carolina are not required to get coverage for workers’ compensation insurance<\/a>, but we recommend all families do so. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. Obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>Wage notice requirement<\/strong><\/h3>At the time of hire, South Carolina household employers are required to provide their employees with a written wage notice at the time of hire that includes:<\/p>
- The employer’s address;<\/li>
- The employee’s hourly rate of pay;<\/li>
- The hours the employee is expected to work;<\/li>
- Any deductions to the employee’s wages (taxes, insurance programs, etc.).<\/li><\/ul>
Employment posters <\/strong><\/h3>Families in South Carolina are required to notify their employee of their rights by sharing these posters<\/a>.<\/p>During employment <\/strong><\/h2>File returns, remit taxes and manage correspondence<\/h3>- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rate<\/h3>
The current minimum wage in South Carolina is $7.25\/hour.<\/p>
South Carolina overtime requirements<\/h3>- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees are not required to be paid overtime. <\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Pay frequency requirement<\/h3>
Generally, household employers in South Carolina are required to pay their employees on a weekly basis.<\/p>
State disability insurance<\/h3>
The South Carolina Temporary Disability Insurance Program (SDI) provides disability insurance<\/a> benefits to employees who cannot work because of sickness or injury not caused by their job. The SDI program is funded by mandatory payroll deductions from employee wages.<\/p>Optional benefits for your employee <\/strong><\/h2>Health insurance<\/h3>
Families with only 1 employee can make contributions toward their employee’s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
Visit our health insurance page<\/a> for more information about these options. <\/p>Mileage reimbursements<\/h3>
The current federal mileage reimbursement rate for business use can be found here<\/a> and only <\/em>covers miles driven by your employee while on the job. Miles driven commuting are not eligible for reimbursement.<\/p>Ending employment <\/strong><\/h2>Termination notice requirement<\/strong><\/h3>Household employers in South Carolina are required to provide their employee with a termination notice<\/a> when they decide to end the employment relationship.<\/p>Managing unused PTO <\/strong><\/h3>South Carolina household employers do not need to pay their employees for unused sick and\/or vacation time.<\/p>
Close down your state employment tax account(s)<\/h3>
The state tax agencies expect you to file timely returns for as long as your tax accounts are open — even to report $0 in wages paid.<\/p>
Maintain payroll records<\/strong><\/h3>Household employers are required to keep wage records on file for at least three years.<\/p>
<\/div>* HomePay can assist with a wide range of the above-listed household tax and payroll needs; however, some state-specific requirements may not be fully supported. Ask a HomePay representative for more information. The information contained in this article is general in nature, may not be applicable to your specific circumstances and is not intended to be a substitute for or relied upon as personalized tax or legal advice.<\/em><\/em><\/a><\/p>","protected":false},"excerpt":{"rendered":"Families with questions about South Carolina nanny taxes need to look no further than this overview for all their household employment answers.<\/p>\n","protected":false},"author":1478,"featured_media":3786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"enable_toc":false,"care_reviewed_by":0,"care_post_updated_flag":false,"care_updated_date":"2025-12-04T22:25:30.158Z","last_update":"2025-12-04","view_count":5099,"footnotes":""},"categories":[1],"tags":[],"member-type":[2],"vertical":[3,366],"platform":[11],"class_list":["post-201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","member-type-seeker","vertical-children","vertical-tax-topics-for-families","platform-homepay"],"acf":[],"created":"2016-12-21","_links":{"self":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/users\/1478"}],"replies":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/comments?post=201"}],"version-history":[{"count":10,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201\/revisions"}],"predecessor-version":[{"id":3993,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201\/revisions\/3993"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media\/3786"}],"wp:attachment":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media?parent=201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/categories?post=201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/tags?post=201"},{"taxonomy":"member-type","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/member-type?post=201"},{"taxonomy":"vertical","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/vertical?post=201"},{"taxonomy":"platform","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/platform?post=201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Verify caregiver’s work eligibility<\/a>.<\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>
- Obtain workers’ compensation insurance<\/a>. <\/li>
- Provide a wage notice<\/a>. <\/li>
- Display employment posters<\/a>. <\/li><\/ul>
During employment <\/strong><\/h3>
- File returns, remit taxes and manage correspondence.<\/a><\/li>
- Pay at least South Carolina minimum wage<\/a>, weekly. <\/li>
- Pay overtime<\/a>, when it applies.<\/li>
- Allow for paid disability leave<\/a>, when it applies.<\/li><\/ul>
Optional benefits for your employee<\/strong><\/h3>
- Health insurance<\/a> <\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
Ending employment<\/strong><\/h3>
- Provide a termination notice<\/a>.<\/li>
- Manage unused paid time off<\/a>. <\/li>
- Close down your state employment tax account(s)<\/a>.<\/li>
- Maintain payroll records<\/a>.<\/li><\/ul>
Beginning of employment <\/strong><\/h2>
Verify caregiver’s work eligibility<\/h3>
Before your employee begins to work, you need to fill out Form I-9<\/a> to verify they’re eligible to work in the U.S. The I-9 does not get sent to any government agency but must be presented to authorities if your nanny or senior caregiver’s employment eligibility is ever questioned. Your state also requires that you complete the E-Verify process<\/a> for your employee.<\/p>
Set up EIN & state tax account(s)<\/h3>
You must first apply for a EIN (Employee Identification Number)<\/a> with the IRS. This will be used as your unique ID with both state and federal tax authorities. Then you can open an account with your state taxing authority.<\/p>
Workers’ compensation<\/strong><\/h3>
Household employers in South Carolina are not required to get coverage for workers’ compensation insurance<\/a>, but we recommend all families do so. These policies pay for medical expenses and lost wages if an employee has a work-related injury or illness. Obtain an instant quote and purchase a policy online<\/a>, or contact our partner, Clarke White, at 804-267-1210 or wcnanny@allrisks.com<\/a>.<\/p>
Wage notice requirement<\/strong><\/h3>
At the time of hire, South Carolina household employers are required to provide their employees with a written wage notice at the time of hire that includes:<\/p>
- The employer’s address;<\/li>
- The employee’s hourly rate of pay;<\/li>
- The hours the employee is expected to work;<\/li>
- Any deductions to the employee’s wages (taxes, insurance programs, etc.).<\/li><\/ul>
Employment posters <\/strong><\/h3>
Families in South Carolina are required to notify their employee of their rights by sharing these posters<\/a>.<\/p>
During employment <\/strong><\/h2>
File returns, remit taxes and manage correspondence<\/h3>
- File state employment tax returns throughout the year and remit state employer and employee taxes.<\/li>
- Remit federal employer and employee taxes via 1040-ES<\/a> estimated tax payment voucher four times each year.<\/li>
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time.<\/li><\/ul>
Minimum wage rate<\/h3>
The current minimum wage in South Carolina is $7.25\/hour.<\/p>
South Carolina overtime requirements<\/h3>
- Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek.<\/li>
- Live-in employees are not required to be paid overtime. <\/li>
- Overtime is not required to be paid when work is performed on a holiday. <\/li><\/ul>
Pay frequency requirement<\/h3>
Generally, household employers in South Carolina are required to pay their employees on a weekly basis.<\/p>
State disability insurance<\/h3>
The South Carolina Temporary Disability Insurance Program (SDI) provides disability insurance<\/a> benefits to employees who cannot work because of sickness or injury not caused by their job. The SDI program is funded by mandatory payroll deductions from employee wages.<\/p>
Optional benefits for your employee <\/strong><\/h2>
Health insurance<\/h3>
Families with only 1 employee can make contributions toward their employee’s health insurance premiums and treat the amount as non-taxable compensation. In this scenario, neither the employee nor the employer are required to pay any taxes on that portion of the compensation.<\/p>
Families with 2 or more employees have 3 options:<\/p>
- Set up an Individual Coverage Health Reimbursement Arrangement (ICHRA).<\/li>
- Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA).<\/li>
- Purchase a policy through SHOP (Small Business Health Options Program). <\/li><\/ol>
Visit our health insurance page<\/a> for more information about these options. <\/p>
Mileage reimbursements<\/h3>
The current federal mileage reimbursement rate for business use can be found here<\/a> and only <\/em>covers miles driven by your employee while on the job. Miles driven commuting are not eligible for reimbursement.<\/p>
Ending employment <\/strong><\/h2>
Termination notice requirement<\/strong><\/h3>
Household employers in South Carolina are required to provide their employee with a termination notice<\/a> when they decide to end the employment relationship.<\/p>
Managing unused PTO <\/strong><\/h3>
South Carolina household employers do not need to pay their employees for unused sick and\/or vacation time.<\/p>
Close down your state employment tax account(s)<\/h3>
The state tax agencies expect you to file timely returns for as long as your tax accounts are open — even to report $0 in wages paid.<\/p>
Maintain payroll records<\/strong><\/h3>
Household employers are required to keep wage records on file for at least three years.<\/p>
<\/div>* HomePay can assist with a wide range of the above-listed household tax and payroll needs; however, some state-specific requirements may not be fully supported. Ask a HomePay representative for more information. The information contained in this article is general in nature, may not be applicable to your specific circumstances and is not intended to be a substitute for or relied upon as personalized tax or legal advice.<\/em><\/em><\/a><\/p>","protected":false},"excerpt":{"rendered":"
Families with questions about South Carolina nanny taxes need to look no further than this overview for all their household employment answers.<\/p>\n","protected":false},"author":1478,"featured_media":3786,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"enable_toc":false,"care_reviewed_by":0,"care_post_updated_flag":false,"care_updated_date":"2025-12-04T22:25:30.158Z","last_update":"2025-12-04","view_count":5099,"footnotes":""},"categories":[1],"tags":[],"member-type":[2],"vertical":[3,366],"platform":[11],"class_list":["post-201","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","member-type-seeker","vertical-children","vertical-tax-topics-for-families","platform-homepay"],"acf":[],"created":"2016-12-21","_links":{"self":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/users\/1478"}],"replies":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/comments?post=201"}],"version-history":[{"count":10,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201\/revisions"}],"predecessor-version":[{"id":3993,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/posts\/201\/revisions\/3993"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media\/3786"}],"wp:attachment":[{"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/media?parent=201"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/categories?post=201"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/tags?post=201"},{"taxonomy":"member-type","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/member-type?post=201"},{"taxonomy":"vertical","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/vertical?post=201"},{"taxonomy":"platform","embeddable":true,"href":"https:\/\/www.care.com\/hp\/wp-json\/wp\/v2\/platform?post=201"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
- Each year end, prepare Schedule H and file with Form 1040<\/a>; prepare and distribute Form W-2<\/a> to each employee; file Form W-2 Copy A\/Form W-3<\/a> with the Social Security Administration (SSA).<\/li>
- Manage unused paid time off<\/a>. <\/li>
- Mileage reimbursement<\/a> <\/li><\/ul>
- Pay at least South Carolina minimum wage<\/a>, weekly. <\/li>
- Set up EIN & state tax account(s)<\/a>.<\/li>