| Flag | Code | Country | Time Difference (GMT) | Group | Comment | Internet Code |
 | 82 | KOREA SOUTH | 9 | | also known as Korea (Republic of) | kr |
 | 290 | SAINT HELENA | 0 | BRD | | sh |
 | 1869 | SAINT KITTS AND NEVIS | -4 | LEE, BCW | | kn |
 | 1758 | SAINT LUCIA | -4 | WIN, BCW | | lc |
 | 508 | SAINT PIERRE AND MIQUELON (Collectivite territoriale de la Republique francais) | -3 | | | pm |
 | 1784 | SAINT VINCENT AND THE GRENADINES | -4 | WIN, BCW | | vc |
 | 1670 | Saipan | 10 | CNMI | NORTHERN MARIANA ISLANDS (CNMI) | mp |
 | 685 | SAMOA (Independant State of) | -11 | BCW | | ws |
 | 378 | SAN MARINO (Republic of) | 1 | | | sm |
 | 239 | SAO TOME AND PRINCIPE (Democratic Republic of) | 0 | | | st |
 | 39 | Sardinia | 1 | ITALY | | it |
 | 44 | Sark | 0 | UKD, CI | | gg |
 | 966 | SAUDI ARABIA (Kingdom of) | 3 | | | sa |
 | 44 | Scotland | 0 | UK | | uk |
 | 221 | SENEGAL (Republic of) | 0 | | | sn |
 | 248 | SEYCHELLES (Republic of) | 4 | BCW | | sc |
| 39 | Sicily | 1 | ITALY | | it |
 | 232 | SIERRA LEONE | 0 | ITALY | | sl |
 | 65 | SINGAPORE (Republic of) | 8 | BCW | | sg |
 | 1721 | SINT MAARTEN | -4 | | From May 2010. Was part of Netherlands Antilles. | |
 | 421 | SLOVAKIA | 1 | EU, NATO | | sk |
 | 386 | SLOVENIA (Republic of) | 1 | EU, NATO | | si |
 | 677 | SOLOMON ISLANDS | 11 | BCW | | sb |
 | 252 | SOMALIA | 3 | | | so |
 | 27 | SOUTH AFRICA (Republic of) | 2 | BCW | | za |
 | 34 | SPAIN | 1 | EU, NATO, SPAIN | | es |
 | 94 | SRI LANKA (Democratic Socialist Republic of) | 5.5 | BCW | | lk |
| 1869 | St Christopher | -4 | LEE | Now named ST KITTS AND NEVIS | kn |
 | 249 | SUDAN (Republic of the) | 2 | | | sd |
 | 597 | SURINAME (Republic of) | -3 | | | sr |
 | 268 | SWAZILAND (Kingdom of) | 2 | BCW | | sz |
 | 46 | SWEDEN | 1 | EU | | se |
 | 41 | SWITZERLAND (Confederation of) | 1 | | | ch |
 | 963 | SYRIAN ARAB REPUBLIC | 2 | | | sy |