S.C. Code Regs. 117-910.1 — Determination of Withholding When Receiving Taxable Wages and Exempt Compensa-

tion.
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.