Income/Franchise:
South Carolina DOR Addresses Remote Workers and Some Implications for their Employers
News Release: Tax Tips for Remote Workers and Their Employers, S.C. Dept. of Rev. (6/27/23). Explaining that “both remote workers and out-of-state businesses who employ remote workers in South Carolina often have questions about how the arrangement affects their tax situation,” the South Carolina Department of Revenue provides some related “tax tips” and guidance for employees and employers addressing the taxability of remote worker wages and underlying withholding requirements. Among them, the Department states that, generally, for those employers in South Carolina that hire employees who are not South Carolina residents and work outside of South Carolina, “the remote employees’ wages are not taxable in South Carolina since they are located out of state.” However, in such instances, an employer may be required to withhold income taxes from “the wages for the state the remote employee is physically located in.” Please contact us with any questions.
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