South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 18 - WITHHOLDING
Subarticle 5 - WITHHOLDING REQUIRED
Section 117-910.1 - Determination of Withholding When Receiving Taxable Wages and Exempt Compensation
Current through Register Vol. 48, No. 9, September 27, 2024
A particular employee may receive wages subject to withholding and also remuneration that is exempt from withholding. In such a case all remuneration paid during the payroll period is treated alike; that is, it is all treated as wages on which withholding is required, or it is all treated as exempt from withholding. The following rules apply:
(1) If one-half or more of any payroll period (not in excess of 31 days) is spent in earning wages subject to withholding, then withholding is required on all remuneration paid to the employee (including the "exempt" remuneration).
(2) If more than one-half of any payroll period (not in excess of 31 days) is spent in earning exempt remuneration described in Section 12-8-520, then no withholding is required on any wages paid to the employee.
