FLSA 29 U.S.C. § 207 • S.C. Code § 41-10-50 • 2026 SCDOR WH-1603F

South Carolina Overtime Calculator

Calculate your South Carolina overtime pay at 1.5× your regular rate for all hours worked over 40 in a workweek under the federal Fair Labor Standards Act (FLSA, 29 U.S.C. § 207) and South Carolina Payment of Wages Act (S.C. Code § 41-10-50). South Carolina enforces strictly weekly overtime with no daily threshold. While competing calculators compute gross wages only or display outdated tax brackets, our south carolina paycheck calculator calculates your complete net take-home earnings for 2026: it applies the federal $7.25/hr minimum wage, deducts 2026 federal income tax and FICA, incorporates the official South Carolina Department of Revenue withholding formula (Form WH-1603F), explains the new Act 110 individual filing schedule, and accounts for zero local wage taxes — giving you true paycheck net take-home pay plus verified federal § 225 OBBBA deduction guidance in one calculation.

Quick Answer2026 South Carolina Paycheck Checkpoint

At $20.00/hr working 45 hours a week in South Carolina (Single, 1 SC allowance), your weekly gross is $950.00 and your estimated take-home is $772.33 after $72.08 federal tax, $72.68 FICA and $32.91 South Carolina state tax.

2026 Federal Floor: $7.25/hr • Overtime Floor: $10.88/hr • Verified S.C. Code § 41-10-50 • Data last verified: October 31, 2026Review calculation methodology →
1.5× Weekly OvertimeHours > 40 in a workweek (FLSA 29 U.S.C. § 207)
0% – 6.00% WithholdingSCDOR Form WH-1603F percentage formula
Federal Floor: $7.25Overtime floor $10.88/hr ($2.13 tipped cash)
0.0% Local TaxesNo county or municipal wage tax in SC
South Carolina Statutory Engine • FLSA & S.C. Code § 41-10-50

Calculate Your South Carolina Overtime & Net Take-Home Pay

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South Carolina Scenarios:
South Carolina Signature Output • Net Take-Home Pay (SCDOR WH-1603F)Per Weekly Paycheck
$772.33
Weekly take-home equivalent: $772.33 / week • Projected annual: $40,161.16 / yr
Regular Pay (1.0×)
$800.00
40.0 hrs @ $20.00/hr
1.5× Overtime Pay
$150.00
5.0 hrs @ $30.00/hr
Total Gross Pay
$950.00
Weekly gross earnings
South Carolina State Tax
-$32.91
SCDOR 2026 withholding formula (WH-1603F) — $5,000/allowance + 10% standard deduction (max $7,500)
Federal Income Tax
-$72.08
IRS 2026 tax brackets (Rev. Proc. 2025-32)
FICA Taxes (7.65%)
-$72.68
Social Security (6.2%) + Medicare (1.45%)
Total Withholdings
-$177.67
Federal + FICA + South Carolina state tax
1. Federal Overtime Tax Deduction • OBBBA § 225Tax Years 2025–2028 ONLY
Qualified overtime premium ($50.00/wk, $2,600.00/yr, 0.5× FLSA slice only) × 12.00% marginal federal bracket = $312.00 estimated federal tax refund at filing ($0 weekly paycheck increase)

Federal Rules: Capped at $12,500 Single / $25,000 Joint; phase-out above $150,000 / $300,000 MAGI. FICA taxes (7.65%) remain 100% due. Employer weekly withholding continues unchanged, so your tax savings lands as a refund when filing Form 1040 — never on your weekly paycheck.

2. South Carolina State Overtime Tax Relief • Non-Conforming StateNon-Conforming State • S.C. Code § 12-6-40
Qualified overtime premium ($50.00/wk, $2,600.00/yr) × 0.00% South Carolina state deduction = $0.00 South Carolina filing saving ($0 weekly paycheck increase)

South Carolina does not adopt the federal §225 overtime deduction. The SCDOR's Information Letter #26-4 (January 30, 2026) requires the federal overtime premium deduction to be added back on the South Carolina return, and Act 110 of 2026 starts the state calculation from federal adjusted gross income — while the §225 deduction is taken below the line, after AGI — with no South Carolina overtime deduction of its own. South Carolina overtime slice: $0.00.

Estimates only — not tax advice. Calculations reflect federal FLSA standards (29 U.S.C. § 207), South Carolina Payment of Wages Act (S.C. Code § 41-10-50), IRS 2026 withholding schedules (Rev. Proc. 2025-32), and the official South Carolina Department of Revenue 2026 Withholding Tax Formula (Form WH-1603F). South Carolina has no county or municipal local wage taxes. Under S.C. Code § 12-6-40, South Carolina does not conform to federal § 225 overtime deductions (SCDOR Information Letter #26-4; 2026 H.3368 failed to pass; Act 110 begins from federal AGI). Individual payroll elections on Form SC W-4, pre-tax 401(k) contributions, Section 125 cafeteria benefits, or healthcare plans will adjust final net paycheck earnings.
2026 Statutory Standards

South Carolina Wage & Overtime Quick Reference (Verified October 31, 2026)

Statutory Standard / Parameter2026 Rate / ThresholdLegal Authority & Regulatory Notes
State minimum wageNone ($7.25/hr federal floor)South Carolina has no state minimum wage; federal FLSA floor applies
Overtime wage floor$10.88/hr1.5× the $7.25 federal minimum wage under FLSA 29 U.S.C. § 207
Tipped minimum cash wage$2.13/hrFLSA 29 U.S.C. § 203(m); maximum allowable tip credit of $5.12/hr
Tipped overtime floor$5.76/hr cash wage ($10.88 total)$10.88 overtime floor minus fixed $5.12 tip credit (credit cannot grow on overtime)
Overtime standard1.5× regular rate after 40 hrs/weekFLSA 29 U.S.C. § 207 — weekly test only; no daily overtime in South Carolina
Daily overtime thresholdNoneSouth Carolina law and the FLSA contain no daily overtime requirement
State income tax withholdingGraduated 0.00% – 6.00%SCDOR 2026 WH-1603F formula (0%, 3%, 6% brackets; rounded to cents)
Act 110 filing tax rates1.99% and 5.21%New for 2026 returns: 1.99% on first $30,000; 5.21% over $30,000 (after SCIAD)
Personal withholding allowance$5,000 per allowanceForm SC W-4 ($5,000 Single/Head, $10,000 Married Filing Jointly)
Withholding standard deduction10% of gross (max $7,500)SCDOR Form WH-1603F statutory percentage-method standard deduction
Local wage taxes0.0% StatewideSouth Carolina has no county or municipal local earnings/income taxes
Federal § 225 tax conformityNon-conforming ($0.00 state saving)S.C. Code § 12-6-40; SCDOR Information Letter #26-4; 2026 H.3368 failed
Exempt salary threshold$684/week ($35,568/yr)Federal FLSA standard (29 C.F.R. Part 541) plus executive/admin/professional duties
Meal & rest breaksNone required by state lawNo state break mandate; short breaks under 20m paid under federal FLSA
Final paycheck timingWithin 48 hours or next paydayS.C. Code § 41-10-50 (whichever comes first, max 30 days; treble damages § 41-10-80)
Pay change notice7 days' written noticeS.C. Code § 41-10-30 requires written wage notice at hire & 7 days prior to changes
Verified Statutory DifferentiatorTax Years 2025–2028

South Carolina Does NOT Conform to Federal Overtime Tax Deductions (OBBBA § 225)

While federal lawmakers enacted the 2025–2028 “No Tax on Overtime” deduction under the One Big Beautiful Bill Act (OBBBA § 225), South Carolina state tax law does not conform. If you work overtime in South Carolina, you can claim the federal deduction on federal Form 1040, but your South Carolina state filing tax savings is strictly $0.00.

1. Fixed-Date Internal Revenue Code Conformity (§ 12-6-40)

Under South Carolina Code § 12-6-40, South Carolina conforms to the federal Internal Revenue Code only as amended through December 31, 2024. Federal tax legislation enacted after that date — including the OBBBA § 225 overtime deduction — does not automatically apply in South Carolina without affirmative state legislative adoption.

2. SCDOR Information Letter #26-4 Mandatory Add-Back

On January 30, 2026, the South Carolina Department of Revenue issued Information Letter #26-4, explicitly instructing taxpayers that any federal overtime premium deduction claimed under § 225 must be added back as an addition to income on the South Carolina individual income tax return (Form SC1040).

3. 2026 House Bill 3368 Failed in Senate & Act 110 Structure

During the 2026 legislative session, House Bill 3368 proposed adopting federal tax updates. While H.3368 passed the House, it failed in the Senate on March 31, 2026. Furthermore, under Act 110 of 2026, South Carolina restructured its return to begin from federal Adjusted Gross Income (AGI). Because the § 225 deduction is taken below the line, after AGI, it never enters the South Carolina calculation.

Official Worked Example

Worked Conformity Example: $25.00/hr with 10 Overtime Hours / Week

Consider a non-exempt employee in South Carolina earning $25.00 per hour who works 50 total hours per week (10 overtime hours) throughout the year:

  • Weekly Overtime Pay: 10 overtime hours × $37.50 (1.5×) = $375.00/week.
  • Qualified Overtime Premium (0.5× Slice): 10 hours × $12.50 (0.5×) = $125.00/week.
  • Annual Qualified Premium: $125.00 × 52 weeks = $6,500.00 per year (well within the $12,500 single / $25,000 joint federal statutory cap).
  • Federal Tax Deduction (Form 1040): The worker deducts $6,500.00 from federal taxable income, yielding an estimated $1,430.00 federal tax refund (at the 22% federal marginal bracket).
  • South Carolina State Tax Saving (Form SC1040): Because South Carolina does not conform and requires a full add-back under Information Letter #26-4, the state tax saving is $0.00.

Our calculator accurately reflects this reality: the federal § 225 tax refund is projected separately, while South Carolina state withholding reflects the official SCDOR 2026 percentage formula without fictitious state deductions. Explore full federal mechanics on our federal overtime tax calculator.

Real South Carolina Math

South Carolina Worked Overtime Examples

Real-world scenarios demonstrating South Carolina weekly overtime math under the FLSA, 2026 SCDOR Form WH-1603F state withholding, and net take-home pay.

Example 1 • Hourly • Checkpoint 8

Manufacturing Worker: $20.00/hr (45 Hours)

A non-exempt employee in Columbia earning $20.00 an hour who works 45 hours in a week (Single, 1 SC allowance, weekly paycheck).

  • Regular Pay: 40 hrs × $20.00 = $800.00
  • Overtime Pay (1.5×): 5 hrs × $30.00 = $150.00
  • Total Gross Pay: $950.00 / week ($49,400.00 / yr)
  • Federal Income Tax: -$72.08 (Single, 2026 IRS brackets)
  • FICA Taxes (7.65%): -$72.68 ($58.90 SS + $13.78 Medicare)
  • South Carolina State Tax: -$32.91 (SCDOR Form WH-1603F formula)
  • Total Withholdings: -$177.67
  • Estimated Net Take-Home: $772.33 / week
  • OBBBA 0.5× Premium Slice: 5 hrs × $10.00 = $50.00 ($312.00 federal refund; $0.00 SC saving)
Example 2 • Federal Floor • Checkpoint 9

Retail Associate: $7.25/hr (45 Hours)

A retail worker earning the federal minimum wage of $7.25 an hour who works 45 hours in a week (Single, 1 SC allowance).

  • Regular Pay: 40 hrs × $7.25 = $290.00
  • Overtime Pay (1.5×): 5 hrs × $10.875 = $54.38
  • Total Gross Pay: $344.38 / week ($17,907.50 / yr)
  • Federal Income Tax: -$3.48 (Single, 2026 IRS brackets)
  • FICA Taxes (7.65%): -$26.34 ($21.35 SS + $4.99 Medicare)
  • South Carolina State Tax: -$4.31 (SCDOR Form WH-1603F formula)
  • Total Withholdings: -$34.13
  • Estimated Net Take-Home: $310.25 / week
  • OBBBA 0.5× Premium Slice: 5 hrs × $3.625 = $18.13 ($94.25 federal refund; $0.00 SC saving)
Example 3 • Salaried • Joint Filer

Salaried Professional: $85,000/yr (Married)

A professional in Charleston earning an $85,000 annual salary (Married Filing Jointly, 2 SC allowances, weekly paycheck).

  • Weekly Gross Pay: $85,000 ÷ 52 = $1,634.62 / week
  • Federal Income Tax: -$112.31 (Married Filing Jointly, 2026 tables)
  • FICA Taxes (7.65%): -$125.05 ($101.35 SS + $23.70 Medicare)
  • South Carolina State Tax: -$65.27 (SCDOR Form WH-1603F formula)
  • Total Withholdings: -$302.63
  • Estimated Net Take-Home: $1,331.99 / week
  • Overtime Status: Non-exempt if duties fail white-collar tests; hourly equivalent $40.87/hr ($61.30/hr OT)
South Carolina Statutory Framework

Understanding South Carolina Overtime Laws & Pay Regulations

South Carolina does not have an independent state overtime statute. Instead, overtime pay rights in South Carolina are governed entirely by the federal Fair Labor Standards Act (FLSA, 29 U.S.C. § 207), enforced in conjunction with the South Carolina Payment of Wages Act (S.C. Code §§ 41-10-10 through 41-10-110) by the South Carolina Department of Labor, Licensing and Regulation (LLR) and the South Carolina Department of Revenue (SCDOR).

1. The Overtime Rule: Federal FLSA Controls (29 U.S.C. § 207)

Because South Carolina has no state overtime law, the federal FLSA sets the binding standard: covered non-exempt employees must receive overtime pay at not less than one and one-half times (1.5×) their regular rate of pay for all hours worked in excess of 40 hours in a 7-day payroll workweek.

Is overtime after 8 hours in South Carolina? No. South Carolina has no daily overtime law. An employer may schedule an employee for 10-hour or 12-hour shifts without paying overtime, provided the employee does not exceed 40 total actual hours during the workweek. South Carolina also has no double-time statute; all overtime hours are compensated at 1.5× regular pay.

Can South Carolina employees waive overtime? No. Overtime pay under 29 U.S.C. § 207 is a statutory right that cannot be waived by private agreement, contract, or informal “comp time” arrangements for private-sector employees.

2. Minimum Wage: Federal Floor of $7.25/hr

South Carolina is one of only five states without a state minimum wage statute. As a result, the federal minimum wage of $7.25 per hour (unchanged since 2009) applies to all covered workers in the state. The statutory overtime wage floor at minimum wage is $10.88 per hour ($7.25 × 1.5). No municipality or county in South Carolina establishes a higher local minimum wage.

3. Tipped Employees: $2.13 Cash Wage & $5.12 Tip Credit

Under federal FLSA rules (29 U.S.C. § 203(m)), South Carolina employers of tipped staff (such as restaurant servers and bartenders) may pay a direct cash wage of at least $2.13 per hour, claiming a tip credit of up to $5.12 per hour, provided the employee's direct cash wage plus tips equals at least $7.25 per hour.

How does overtime apply to tipped workers in South Carolina? Crucially, overtime for tipped employees must be calculated on the full $7.25 minimum wage — never on the $2.13 cash wage:

  • Statutory overtime minimum wage: $7.25 × 1.5 = $10.88/hr
  • Maximum allowable tip credit: $5.12/hr (fixed; cannot expand on overtime hours)
  • Minimum direct cash wage owed by employer: $10.88 − $5.12 = $5.76 per hour

Employers who pay 1.5× the $2.13 cash wage ($3.20/hr) commit wage theft under federal law. The employer must pay at least $5.76/hr in direct cash, and the worker's total cash plus tips must equal at least $10.88/hr for every overtime hour worked.

4. South Carolina Payment of Wages Act: Final Pay & Treble Damages

While South Carolina defers to federal law on overtime rates, the state enforces strict wage payment standards under the South Carolina Payment of Wages Act:

  • Final Paycheck Timing (S.C. Code § 41-10-50): When an employee is separated from employment for any reason (discharged, laid off, or voluntarily quitting), the employer must pay all wages due within 48 hours of separation or on the next regular payday, whichever occurs first — and in no event later than 30 days from the date of separation.
  • Treble Damages Penalty (S.C. Code § 41-10-80): If an employer fails to pay wages due as required by § 41-10-50, the employee may recover in a civil action up to three times (treble) the amount of unpaid wages, plus court costs and reasonable attorney's fees.
  • Written Wage Notice (S.C. Code § 41-10-30): Employers must notify employees in writing at the time of hiring of their normal hours, agreed wage rates, and the time and place of payment. Employers must also provide at least 7 calendar days' written notice before making any reduction in wage rates or changes to pay days.

5. Salaried Employees & White-Collar Exemptions

Receiving a fixed salary does not automatically exempt an employee from overtime pay in South Carolina. Under FLSA regulations (29 C.F.R. Part 541), an employee is exempt only if they meet both:

  • Salary Basis Test: The employee must receive a guaranteed salary of at least $684.00 per week ($35,568.00 annually).
  • Duties Tests: The employee's primary job duties must involve genuine executive management, administrative business operations, or learned professional work requiring advanced degrees.

If a salaried employee earns less than $684/week, or if their daily duties are operational rather than managerial, they are non-exempt and owed 1.5× overtime pay for all hours over 40. Explore salary calculations on our salaried overtime calculator.

6. Meal & Rest Breaks: No State Mandate

South Carolina state law does not require employers to provide meal breaks or rest periods for employees of any age. However, under federal FLSA regulations (29 C.F.R. § 785.18), if an employer voluntarily provides short rest breaks (lasting 5 to 20 minutes), those breaks must be counted as compensable paid work hours and included in weekly overtime calculations. Bona fide meal periods of 30 minutes or longer during which the employee is completely relieved of all duties may be unpaid.

7. Zero Local Income Taxes in South Carolina

Unlike states with municipal or county earnings taxes, South Carolina has zero local or county income taxes. Whether you work in Charleston, Columbia, Greenville, Spartanburg, Rock Hill, or Myrtle Beach, your paycheck is subject only to federal taxes and the uniform South Carolina state withholding formula.

Calculation Methodology

How the South Carolina Overtime Calculator Works

This calculator implements the official South Carolina Department of Revenue (SCDOR) 2026 Withholding Tax Formula (Form WH-1603F) percentage method. Paycheck withholding is determined step by step:

  1. Annualize Gross Wages: Weekly gross pay (regular pay + 1.5× overtime pay) is multiplied by 52 to establish annual gross earnings (annualGross = weeklyGross × 52).
  2. Personal Allowances: South Carolina Form SC W-4 assigns personal allowances based on filing status ($5,000 per allowance). The calculator assigns 1 allowance for Single ($5,000), 2 allowances for Married Filing Jointly ($10,000), and 1 allowance for Head of Household ($5,000).
  3. Withholding Standard Deduction: Under SCDOR Form WH-1603F, a withholding standard deduction equal to 10% of annual gross wages is subtracted, capped at a maximum of $7,500.
  4. South Carolina Taxable Income (T): T = Math.max(0, annualGross − personalAllowance − standardDeduction).
  5. Statutory Withholding Schedule: The same schedule applies to all filing statuses:
    • $0 – $3,640: 0% tax
    • $3,640 – $18,230: 3% of the excess over $3,640
    • Over $18,230: $437.70 + 6% of the excess over $18,230
  6. Weekly State Tax: Annual tax is divided by 52 and rounded to the nearest cent (round(annualStateTax / 52, 2)). Unlike some states that use whole-dollar rounding, South Carolina withholding maintains exact cents precision.

Detailed technical formulas and multi-state withholding comparisons are available in our full calculation methodology guide.

Annual Tax Filing RestructuringTax Year 2026 Filing Schedule

South Carolina Act 110 (2026): New Annual Filing Tax Brackets & SCIAD Deduction

New for tax year 2026 — Act 110 (H.4216), signed March 30, 2026, rewrote the South Carolina return: the calculation now starts from federal adjusted gross income instead of federal taxable income; the federal standard and itemized deductions no longer apply in South Carolina; a new South Carolina Income Adjusted Deduction (SCIAD) replaces them — $15,000 Single (phasing out between $40,000 and $95,000 of AGI), $30,000 Married Filing Jointly ($80,000–$190,000), $22,500 Head of Household ($60,000–$142,500); and two rates apply to South Carolina taxable income — 1.99% on the first $30,000 and 5.21% above it. Paycheck withholding during 2026 still follows the SCDOR's 2026 withholding formula above, which is what this calculator uses.

2026 Act 110 Taxable Income BracketStatutory Filing RateTax Computation Formula (Annual Form SC1040)
$0 – $30,0001.99%1.99% of South Carolina taxable income
Over $30,0005.21%$597.00 + 5.21% of excess over $30,000 (computed as 5.21% of taxable income minus $966)

Important Distiction for South Carolina Workers: Most competing online calculators still show the retired 0%/3%/6% return brackets or even the obsolete 6.4% top rate. Keep in mind that the dual-rate 1.99% / 5.21% schedule governs your annual tax filing on Form SC1040, whereas weekly paycheck withholding throughout 2026 follows the SCDOR's Form WH-1603F percentage method formula modeled above.

South Carolina Wage FAQ

Frequently Asked Questions: South Carolina Overtime

Verified statutory answers on FLSA overtime rules, SCDOR Form WH-1603F withholding, Act 110 filing rates, and § 225 non-conformity.

How does overtime work in South Carolina?

South Carolina does not have its own state overtime statute. Instead, overtime in South Carolina is governed entirely by the federal Fair Labor Standards Act (FLSA, 29 U.S.C. § 207). Under the FLSA, covered non-exempt employees must be paid overtime at a rate of at least 1.5 times (one and one-half times) their regular hourly rate for all hours worked exceeding 40 hours in a designated 7-day workweek. South Carolina has no daily overtime rules; working 10 or 12 hours in a single shift does not trigger overtime unless your weekly total exceeds 40 hours. In addition, under the South Carolina Payment of Wages Act (S.C. Code § 41-10-50), all earned wages, including overtime, must be paid within 48 hours of separation or on the next regular payday (never more than 30 days out).

What is considered overtime in South Carolina?

In South Carolina, overtime is defined strictly as any time worked beyond 40 hours in a defined 7-day workweek by a covered non-exempt employee, under the federal FLSA (29 U.S.C. § 207). Hours worked on Saturdays, Sundays, or holidays are not considered overtime under South Carolina law unless they push your total hours worked in that payroll week over 40. There is also no daily overtime trigger in South Carolina — shifts lasting longer than 8 hours are compensated at straight time as long as total weekly hours remain at or below 40.

Does South Carolina tax overtime?

Yes, South Carolina taxes overtime pay as standard earned wage income. South Carolina income tax withholding on weekly paychecks follows the South Carolina Department of Revenue (SCDOR) Form WH-1603F percentage formula, with rates of 0%, 3%, and 6% applied to annualized taxable wages after personal allowances ($5,000 per allowance) and the standard deduction (10% of gross up to $7,500). Overtime earnings are combined with regular wages for withholding purposes; the additional earnings may push a portion of your income into the 3% or 6% state tax brackets. South Carolina has no county or municipal local wage taxes.

How much is overtime pay in South Carolina?

Overtime pay in South Carolina is at least 1.5 times (time and a half) your regular hourly rate for every hour worked beyond 40 in a workweek. For example, if your base rate is $20.00 per hour, your overtime rate is $30.00 per hour ($20.00 × 1.5). At the federal minimum wage of $7.25 per hour (which applies in South Carolina), the statutory overtime floor is $10.88 per hour ($7.25 × 1.5). For tipped employees receiving the $2.13 cash wage, the maximum tip credit of $5.12 remains fixed, requiring the employer to pay a direct cash overtime wage of at least $5.76 per hour ($10.88 − $5.12).

How much is overtime taxed in South Carolina?

Overtime pay in South Carolina is taxed through three withholding layers: federal income tax (10% to 37% progressive brackets under IRS Rev. Proc. 2025-32), FICA taxes (6.2% Social Security up to $184,500 + 1.45% Medicare, plus 0.9% additional Medicare over $200,000), and South Carolina state income tax (0%, 3%, and 6% brackets under SCDOR Form WH-1603F). For instance, a single worker earning $20.00/hr who works 45 hours earns $150.00 in overtime pay ($950.00 total gross); on their weekly paycheck, total taxes are $177.67 ($72.08 federal, $72.68 FICA, and $32.91 SC state), leaving $772.33 in net take-home pay. South Carolina levies no local or county wage taxes.

How many hours is overtime in South Carolina?

In South Carolina, overtime starts after 40 hours worked within an employer's designated 7-day workweek. South Carolina does not mandate overtime pay after 8 hours in a workday, nor does it require extra pay for weekend or holiday shifts. Only actual hours worked count toward the 40-hour threshold — paid time off (PTO), sick leave, vacation days, and unworked holiday hours do not count as hours worked when determining overtime eligibility under federal and South Carolina law.

Does South Carolina have no tax on overtime?

South Carolina does NOT participate in the "No Tax on Overtime" deduction. While the federal One Big Beautiful Bill Act (OBBBA § 225) introduced a temporary federal deduction for the 0.5× overtime premium slice (capped at $12,500 Single / $25,000 Joint) for tax years 2025 through 2028, South Carolina state law explicitly decouples from it. S.C. Code § 12-6-40 conforms only to the Internal Revenue Code as amended through December 31, 2024, meaning OBBBA changes do not apply; SCDOR Information Letter #26-4 (January 30, 2026) requires federal overtime deductions to be added back on Form SC1040; and Act 110 of 2026 starts the state calculation from federal AGI, excluding the below-the-line § 225 deduction. Therefore, South Carolina state tax savings from § 225 is strictly $0.00.

Are salaried employees in South Carolina entitled to overtime pay?

Salaried employees in South Carolina are entitled to 1.5× overtime pay unless they meet both the federal salary basis test and the statutory duties test under FLSA 29 C.F.R. Part 541. To be exempt, an employee must earn a guaranteed predetermined salary of at least $684 per week ($35,568 annually) AND perform primary duties that qualify as executive, administrative, or professional. If a salaried employee earns less than $684/week, or if their actual daily duties do not meet the legal criteria (regardless of job title), they are classified as non-exempt and must receive time-and-a-half overtime for all hours worked over 40 in a workweek.

How does this South Carolina overtime calculator calculate take-home pay?

This calculator runs the complete statutory payroll calculation in one workflow: (1) Overtime pay is computed at 1.5× your regular rate for all weekly hours above 40 (FLSA 29 U.S.C. § 207); (2) Gross earnings are annualized (weekly gross × 52); (3) Federal income tax withholding is calculated using 2026 IRS standard deductions ($16,100 Single, $32,200 Married, $24,150 Head of Household) and Rev. Proc. 2025-32 brackets; (4) FICA is deducted at 6.2% Social Security (capped at $184,500) and 1.45% Medicare; (5) South Carolina state withholding is determined under SCDOR Form WH-1603F by subtracting $5,000 per allowance and a 10% standard deduction (up to $7,500), then applying South Carolina's 0%, 3%, and 6% withholding schedule; (6) Weekly components are rounded to cents; and (7) Total withholdings are subtracted from gross pay to provide your net take-home pay.

Are the take-home pay results from this calculator guaranteed?

Calculations produced by this calculator are high-accuracy estimates reflecting official 2026 formulas published by the South Carolina Department of Revenue (Form WH-1603F), IRS Rev. Proc. 2025-32, and federal FLSA regulations. Actual take-home paycheck amounts may differ slightly depending on employer payroll configurations, pre-tax deductions (such as 401(k), Section 125 cafeteria health plans, or HSA contributions), voluntary additional dollar withholding on Form SC W-4, or post-tax wage garnishments. These figures are withholding estimates and do not constitute formal tax or legal advice.