Employers who have not accomplished 12 months of liability will be charged the tax rate for employers in tax class 12. This rate will change from year to year depending on the required income of the fund. See the contribution table for 2011 for CY2011 tax rate for new employers. Once an employer has accomplished 12 months of liability, they will have a benefit ratio computed on the date of the next rate computation based on their own benefit charges and taxable wages.

 

Effective January 1, 2011, the taxable wage base for South Carolina is $10,000. Wages earned by each employee in excess of $10,000 are not taxable. The taxable wage base increases to $12,000 in 2012 and $14,000 in 2015.

 

No.

 

Beginning January 1, 2011 South Carolina will use a traditional base period or an alternate base period to determine if an individual monetarily qualifies for unemployment insurance benefits. Because of the addition of an alternate base period, employers are requested to file their quarterly contribution and wage reports within 15 days after the quarter ends. The shorter reporting time is expected to reduce additional contacts to the employer from SCDEW’s staff, reduce paperwork and clerical costs for the employer, and expedite the claims filing process. This is currently a request as it requires legislative approval. The legal filing date continues to be the last day of the month following the end of a quarter.

 

Yes.  Indicate "0" wages paid.

 

Interest is assessed on late payments at one percent of the contributions due per month. The Department shall assess a report penalty of 10 percent of the contributions due, not less than $25 nor more than $1,000 for failure to file a quarterly report.

 

Obtain Form UCE-120-C, Statement to Correct Information. You can also make corrections on a copy of a previously filed report. Indicate "Corrected" on the copy and submit corrections to the DEW.

 

You can adjust the prior four years or 16 quarters. We allow no corrections beyond this period.

 

DEW law exempts spouses’ wages. Minors (18 or younger) working for a parent are also exempt as are parents employed by their child.

 

Systematic examination and verification of an employer’s books and records using generally accepted auditing standards and procedures. It covers a specific period for which the employer is liable under DEW law. An audit also:

• Determines taxable wages the employer paid and the contributions, interest, and penalties DEW law requires on these wages
• Reconciles wages reported with amounts discovered
  
• Determines the employer’s financial ability to meet UI tax obligations.

 

To ensure state UI law tax provisions compliance by establishing correct taxes due; obtaining proper contribution and wage reports; assuring liable employers operate bona fide businesses and analyzing delinquent employers’ financial status to assist collections. To foster employer understanding of UI law requirements by explaining responsibilities/legal requirements under the tax and wage reporting provisions and explaining responsibilities/legal requirements under the benefit provisions. To maintain a good agency-employer relationship by providing information about the Employment Security Program and explaining local DEW UI personnel availability to help with claims.

 

Source records for payroll information that establish acknowledged payroll, i.e., time clock cards or time sheets, timekeeper’s books, employee’s pay period or earnings statement, individual earnings records, payroll summaries, and EDP records.

Books of original entry with payroll information, i.e., payroll ledger, cash disbursements journal, voucher register, check register, general journal, special journals, and petty cash. General books and accounts with payroll information, i.e., the general ledger, records that supplement the general ledger accounts, profit and loss statement (income statement), and balance sheet.

State and federal tax reports on payroll, i.e., Employers Quarterly UI Contribution and Wage Report (UCE-101/120); Federal Forms: 940, Annual Report of FUTA, 941, Social Security Report; 942, Social Security Report on Domestic; 943, Social Security Report on Agricultural; Employees' Tax Withholding Statements; Workers Compensation premiums; Federal Income Tax Reports; Federal Forms 1096 and 1099; and Special Corporate Records—Minutes Book, Stock Register, and Corporate Charter.

 

Complete a form in the local office or write requesting an appeal to:
Appeals Department
P. O. Box 995
Columbia, SC 29202

You can fax the request to 803.737.0287. The appeal must be filed (faxed, postmarked, or hand delivered) within 10 calendar days, including weekends and holidays, of the mail date of the determination. Explain your reasons for the appeal. (More appeals information.)

 

If a claimant is disqualified, the liable employer’s account will not be charged with the exception of a reimbursable employer's account.

 

A reimbursable employer is one who chooses to reimburse dollar for dollar the regular benefits amount in lieu of quarterly contributions. Only nonprofit organizations, the State, and political subdivisions can be reimbursable employers.

 

DEW law Section 41-35-130 provides that the non-charging of benefits applies only to employers subject to the payment of quarterly contributions (taxes). No provision exists for the waiver of charges to, or payments from, reimbursable employers.

 

DEW law and policies apply equitably to all claims. An eligibility determination cannot be made at the employer’s will. A determination can only be changed due to administrative error, reconsideration of pertinent facts, or an appeal decision.

 

It depends upon when we render the appeal decision. A credit may not post on the most recent charge statement. The credit will post to the following quarter’s charge statement.

 

Write DEW requesting vacation closure approval.

DEW Benefit Department Director
P.O. Box 1477
Columbia, SC 29202

(Employer Vacation Policy provides more information.)

 

We will mail a copy of the eligibility determination to your address on record. It includes the claimant’s name, social security number, benefit year, effective date, weekly benefit amount, maximum benefit amount and determination statement.

 

For more information about filing Employer Filed Claims/UCB114’s please click here.

 

Corporate officers are self-employed with control over their own unemployment. DEW law Section 41-35-110 prohibits benefits payments to self-employed persons who close their own business. However, some circumstances permit benefits payment to corporate officers. Therefore, file a claim for an eligibility determination.

 

We’re required to obtain all pertinent separation information (company policy, dates of warnings, separating incident, etc.) so we can render an accurate and just determination. Sometimes, we need more information.

 

We need detailed information regarding your company’s absenteeism policy and what occurred on the claimants last day worked. Limited information from the employer may not be enough to disqualify a claimant.

 

Inability to perform duties as required isn’t sufficient cause for disqualification. The law requires that a willful disregard for the employer’s best interest must be evident.

 

Computing the weekly benefit amount is as follows:
Step 1 – Highest quarter wages in base period ÷ 13 = average weekly wage
Step 2 – Average weekly wage ÷ 2 = weekly benefit amount

 

We’ll mail a copy to your address on record upon request.

 

The Determination of Eligibility of Insured Status is the official notice of the claimant’s eligibility. The only other statement we mail is the quarterly charge statement.

 

The first four of the last five completed calendar quarters prior to filing a claim are the quarters of earnings that make up the traditional base period. If a claimant fails to qualify monetarily under the traditional base period, beginning in 2011, they can use an alternate base period (ABP) which is the last four completed calendar quarters.

 

We’ll mail a copy to your address on record if requested in writing.

 

We mail the initial request for separation information to your job site where the claimant indicates he worked.

 

We mail the initial request for separation information to your job site where the claimant indicates he worked. We mail the eligibility determination to your address on record.

 

An offer of suitable work must be made either orally or in writing to the claimant during a week of unemployment. We must receive the offer of work affidavit within seven days after making the offer.