South Carolina · rules verified
South Carolina Overtime Calculator
South Carolina has no state minimum wage or overtime law, so overtime is purely a federal right here. The state taxes overtime, and a 2026 rewrite of its income tax made it even less likely the federal deduction will ever flow through.
South Carolina workweek
Bonus, shift pay & state options
$1,229.25
50 h worked · 10 h at 1.5×
| Straight-time pay (all hours + bonus) | $1,117.50 |
|---|---|
| Overtime premium at 1.5× | $111.75 |
| Double-time premium at 2× | $0.00 |
| Total for the week | $1,229.25 |
Your no-tax-on-overtime deduction
South Carolina (2026): taxes all overtime — no state deduction.
The Payment of Wages Act is the state’s tool
South Carolina’s Department of Labor, Licensing and Regulation does not enforce overtime, but it does take complaints under the state Payment of Wages Act — including electronically — when promised wages go unpaid. Overtime itself is enforced by the U.S. Department of Labor.
2025: stuck at the old Code
The Department of Revenue’s information letter explained that South Carolina had conformed to the Internal Revenue Code only through December 31, 2024, because the 2025 federal law passed after the Legislature adjourned. H. 3368, amended in 2026 to exclude overtime and certain bonus pay and to update conformity, passed the House but was still sitting in the Senate.
2026: H. 4216 changes the starting point
Signed March 30, 2026 as Act 110, H. 4216 makes federal adjusted gross income the starting point for South Carolina returns and replaces federal deductions with a South Carolina Income Adjusted Deduction — $15,000 single, $22,500 head of household, $30,000 joint — with a 1.99% rate on income under $30,000. Because the overtime deduction sits below AGI, it no longer has any path onto the state return.
Example week
At South Carolina’s $22.35 median wage, five 10-hour shifts produce this week.
| Day | Hours | Regular | 1.5× | 2× |
|---|---|---|---|---|
| Mon | 10 | 10 | 0 | 0 |
| Tue | 10 | 10 | 0 | 0 |
| Wed | 10 | 10 | 0 | 0 |
| Thu | 10 | 10 | 0 | 0 |
| Fri | 10 | 0 | 10 | 0 |
Minimum wage path
| Now | Next |
|---|---|
| 7.25 | — |