Employee Cost: South Carolina vs West Virginia (2026)

Side-by-side comparison of employer costs, payroll taxes, SUTA rates, and workers' comp.

At a $60,000 salary

South Carolina saves $287/employee/year

$65,398 in South Carolina vs $65,685 in West Virginia

South Carolina

$65,398

1.09x salary

West Virginia

$65,685

1.09x salary

Cost Breakdown Comparison

Based on $60,000 annual salary

Cost Component SC WV Diff
Base Salary $60,000 $60,000
Social Security (6.2%) $3,720 $3,720
Medicare (1.45%) $870 $870
FUTA (0.6%) $42 $42
SUTA (State Unemployment) $76 $225 -$149
Workers' Compensation $690 $828 -$138
Total Employer Cost $65,398 $65,685 -$287

Tax Rate Comparison

Rate South Carolina West Virginia
SUTA Rate Range 0.04% – 5.54% 0.15% – 8.5%
SUTA Typical Rate 0.54% 2.5%
SUTA Wage Base $14,000 $9,000
Workers' Comp Rate 1.15% 1.38%
State Income Tax Yes Yes

What This Means for Employers

For a business hiring at a $60,000 salary, choosing South Carolina over West Virginia saves $287 per employee per year in employer-side payroll costs alone. For a team of 10, that's $2,874 annually.

The biggest difference comes from SUTA (state unemployment tax) — South Carolina charges 0.54% vs West Virginia's 2.5%. Note that federal taxes (Social Security, Medicare, FUTA) are identical in both states.

These numbers reflect employer-side costs only and don't include benefits, overhead, or the employee's own tax burden. Use the interactive Employee Cost Calculator to model different salary levels and benefits packages.

Cost Comparison at Different Salary Levels

How the gap changes from $30K to $150K

Salary SC Total WV Total Difference
$30,000 $32,758 $32,976 -$218
$40,000 $43,638 $43,879 -$241
$50,000 $54,518 $54,782 -$264
$60,000 $65,398 $65,685 -$287
$75,000 $81,718 $82,040 -$322
$100,000 $108,918 $109,297 -$379
$125,000 $136,118 $136,555 -$437
$150,000 $163,318 $163,812 -$494

Click any amount to see the full cost breakdown for that salary and state. Amounts shown from the perspective of SC.

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