Yesterday, the South Carolina Department of Revenue Policy Division released a public draft of Revenue Ruling 22-x: Employer Wage Withholding Requirements.
According to the SCDOR, the purpose of this draft revenue ruling is to:
- Announce that effective June 30, 2022, the Department is ending its temporary nexus and income tax withholding relief provided March 13, 2020, in SC Information Letter #20-11 to employers with workers temporarily working remotely as a result of COVID-19; and
- Provide general guidance to employers of their South Carolina withholding requirements under South Carolina Title 12, Chapter 8, for resident and nonresident employees, whether the employees are working in the employer’s office/location or working partially, primarily, or wholly remote from home or other remote location.
The document may be viewed here.
Comments are open until April 19. Those wishing to submit comments may do so here.