South Carolina Unemployment Compensation laws & HR compliance analysis

South Carolina Unemployment Compensation: What you need to know

Virtually all employers that employ individuals who work within the state are covered by South Carolina’s unemployment compensation law and are subject to the state unemployment insurance tax (SC Code Sec. 41-27-10 et seq. ). Employees are considered to be "working within the state" if they perform some work in the state and have a base of operations or residence in the state, or perform most of their services in the state. For example, covered employers include:
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• Employers that have paid wages of at least $1,500 or more in either the current or preceding calendar year;
• Employers that employed at least one person for some portion of a day in each of 20 different weeks in the current or preceding calendar year;
• Employers of domestic help if the payroll is $1,000 or more in any quarter in the current or preceding calendar year;
• Agricultural employers with a payroll of $20,000 or more in any quarter in the current or preceding calendar year;
• Anyone who acquired the business or substantially all of the business of a covered employer;
• The state of South Carolina and its political subdivisions;
• Any employer that voluntarily elects to be covered; and
• Religious, charitable, and educational organizations, if the employees are not covered by the Federal Unemployment Tax Act (FUTA), and if the organization had four or more people working in each of 20 different weeks in the current or preceding calendar year (SC Code Sec. 41-27-210).
Interstate Reciprocal Coverage. If employees typically work in more than one state, an employer may apply for a Reciprocal Coverage Arrangement that would allow the employer to report the wages for all covered employment to South Carolina.
The law ...

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