Question 1

Is PEO licensing required in South Carolina?

Accepted Answer

Yes. South Carolina requires PEOs to obtain a license from the Department of Consumer Affairs. Licenses are valid for terms of up to two years, with the renewal window fixed to odd-numbered years from August 1 through September 30.

Question 2

What are the reporting requirements for PEOs in South Carolina?

Accepted Answer

PEOs must notify the Department of Employment and Workforce monthly when clients are added or dropped. The PEO also files quarterly reports with the Department of Consumer Affairs that include a balance sheet and income statement, plus an annual statement of total gross South Carolina payroll with copies of all SUI tax returns.

Question 3

What is the SUI taxable wage base in South Carolina?

Accepted Answer

The 2026 SUI taxable wage base in South Carolina is $14,000, which has remained unchanged. New employers generally pay 1.0%, though some qualify for a reduced rate of 0.35%. Experience-rated employers pay between 0.06% and 5.46%.

Question 4

What continuing education is required for PEO licensees in South Carolina?

Accepted Answer

South Carolina requires continuing education for licensed PEO professionals. This requirement is part of the state's broader consumer-licensing framework, and controlling persons must also register separately with the Department of Consumer Affairs.

Question 5

What is the minimum wage in South Carolina?

Accepted Answer

South Carolina has no state minimum wage law. The federal minimum wage of $7.25 per hour applies. There is no state paid family and medical leave program.

Question 6

How does workers' compensation work in South Carolina?

Accepted Answer

South Carolina has a competitive private workers' compensation market. The PEO's master policy covers leased workers as long as monthly client notifications to the Department of Employment and Workforce remain current.

South Carolina PEO FAQs: Licensing, Biennial Renewal, and Client Reporting

Frequently Asked Questions