State unemployment tax (SUTA)
- Wage base
- $14,000 per employee a year
- New-employer rate
- 1.06%total effective rate, including the 0.06% administrative contingency assessment
- Construction
- No separate rate published
South Carolina Department of Employment and Workforce, 2026 tax rate table: new employers (rate class 30) pay a total effective rate of 1.060%: the 1.000% base rate (DOL’s figure) plus the 0.060% Departmental Administrative Contingency Assessment. There is no solvency surcharge for 2026. This site uses the total.
Charged with it
- Departmental Administrative Contingency Assessment 0.06% — already inside the rate shown.
Per tech, a year 1.06% × $14,000 = $148At the new-employer rate, for a plumber paid the state median ($25.93 × 2,080 h = $53,934). The calculator uses the rate alone.
State pages read