Annual payroll.

S.C. Code Ann. § 41-27-130
in effect
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"Annual payroll" means the total amount of wages subject to the contribution provisions of Chapters 27 through 41 of this Title which are paid by an employer during a period of twelve consecutive months.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t41c027.phpFetched: 10/17/2026

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