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The GIS defines a personal service contract, also known as a caregiver agreement, as "a formal written agreement between two or more parties in which one or. Personal service contracts.The required withholding amount is still 2. OTHER PERSONAL SERVICES. Entering into a caregiver contract (also called personal service or personal care agreement) with a family member can have many benefits. South Carolina Withholding Tax: Withholding Tax is taken out of taxpayer wages to go towards the taxpayers' total yearly income tax liability.