All states · Updated for 2026
How to pay a nanny in South Carolina
Everything a South Carolina family has to do to pay a nanny, housekeeper or caregiver legally: the taxes, the registrations, the forms, and the deadlines. CareTab does the math and reminds you; you keep paying them the way you already do.
The short version
- Federal: withhold 7.65% Social Security and Medicare from their pay and match it; pay FUTA (0.6% of the first $7,000.00); file Schedule H with your 1040; give them a W-2 by Jan 31.
- South Carolina unemployment tax: register with South Carolina Department of Employment and Workforce after domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter of the current or preceding year (s.c. code § 41-27-230(6)); new employers pay 1.06% on the first $14,000.00 of wages; file UCE-120 Employer Quarterly Contribution and Wage Report (SUITS) quarterly.
- South Carolina income tax: withhold per SC W-4.
- New hire report: within 20 days of their start date.
- Minimum wage: $7.25/hour. Overtime: 1.5× over 40 h/week for live-out nannies.
- Paid sick leave: not mandated by the state.
- Workers' compensation: Not required for employers with fewer than four regularly employed workers or under $3,000 annual payroll (S.C. Code § 42-1-360); voluntary coverage may be elected under § 42-1-380.
Step by step
- Get an EIN from the IRS (free, online, 10 minutes).
- Have your nanny complete Form I-9 and, if they want federal income tax withheld, a W-4 and SC W-4.
- File the South Carolina new-hire report within 20 days at the state site.
- Register with South Carolina Department of Employment and Workforce once you cross domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter of the current or preceding year (s.c. code § 41-27-230(6)) (registration).
- Each payday: track hours, pay at least minimum wage and overtime, withhold 7.65%, give a pay stub.
- Each quarter: file UCE-120 Employer Quarterly Contribution and Wage Report (SUITS). Quarterly reports and payments due the last day of the month after each quarter (Apr 30, Jul 31, Oct 31, Jan 31). 2026 new employers are tax class 30: 1.000% base rate plus 0.06% departmental administrative contingency assessment = 1.060% total (encoded); no solvency surcharge for 2026.
- January: W-2 to your nanny, W-2/W-3 to the SSA, WH-1606 Fourth Quarter/Annual Reconciliation with W-2s to the state. April: Schedule H with your 1040.
Run your numbers
Use the free South Carolina nanny tax calculator: take-home pay, what you withhold, and your total cost including employer taxes.
Frequently asked
Do I have to pay nanny taxes in South Carolina?
Yes. Once you pay a household employee $3,000.00 or more in a year you owe Social Security and Medicare (7.65% withheld from your nanny and 7.65% from you), and FUTA once you pay $1,000.00 in any quarter. South Carolina unemployment tax applies after domestic employer is liable after paying $1,000 or more in cash wages for domestic service in a calendar quarter of the current or preceding year (s.c. code § 41-27-230(6)).
Do I withhold South Carolina income tax from my nanny?
Yes, using SC W-4 your nanny fills out. CareTab computes it each paycheck.
What forms do I file in South Carolina?
UCE-120 Employer Quarterly Contribution and Wage Report (SUITS) quarterly with South Carolina Department of Employment and Workforce, WH-1606 Fourth Quarter/Annual Reconciliation with W-2s annually, a W-2 for your nanny and W-3 to the SSA by Jan 31, and Schedule H with your federal return.
Does my nanny get overtime in South Carolina?
Live-out nannies get 1.5× over 40 hours a week. Live-in nannies are exempt from overtime in South Carolina. South Carolina has no state minimum wage or overtime law; the federal $7.25 minimum and FLSA overtime apply (live-in domestic workers exempt from overtime).
What is the minimum wage for a nanny in South Carolina?
$7.25 per hour in 2026.
Pay your South Carolina nanny legally for $14.99/month
Hours, paychecks with every tax computed, pay stubs, PTO, and a filing calendar with UCE-120 Employer Quarterly Contribution and Wage Report (SUITS) pre-filled. 14-day free trial, no card needed.
Start free trialSources: SCDOR — WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25); SCDOR — Withholding tax (2026 WH-1603 tables, WH-1603F formula, 2026 SC W-4; WH-1605 quarterly due Apr 30 / Jul 31 / Oct 31; WH-1606 fourth-quarter/annual return due Jan 31); SC Department of Employment and Workforce — Tax rate information (2026: $14,000 wage base; new employer class 30 at 1.000% base + 0.06% DACA = 1.060%; no solvency surcharge); S.C. Code § 41-27-230(6) — domestic service is 'employment' when cash remuneration is $1,000 or more in a calendar quarter of the current or preceding year; S.C. Code § 42-1-360 — Workers' Compensation Law does not apply to employers with fewer than four employees or under $3,000 annual payroll; South Carolina New Hire Reporting Program. Rules for 2026. General information, not tax or legal advice.