• Employer has at least one employee in covered employment for some portion of a day in each of (20) different weeks within either the current or the preceding calendar year;

• Employer has paid wages of $1500 or more to employees in covered employment in any calendar quarter within either the current or the preceding calendar year.
• Employer acquires all or a portion of another liable business.

Agricultural Employers:
Agricultural employers are considered liable under the SCES Law if the following requirements are met:

• Employer has paid wages of $20,000 or more in any calendar quarter in either the current or preceding calendar year;

• Employer employed (10) or more individuals on any day in each of (20) different weeks in either the current or preceding calendar year.

Domestic Employers:
Domestic employers are considered liable under the SCES Law if the following requirements are met:

• Employer has paid wages of $1,000.00 or more in any calendar quarter in the current or preceding calendar year.

State Agency Accounts:
State Agency accounts are automatically determined liable and are considered a "Reimbursable Employer."

Counties, Cities and Political Subdivisions:
Counties, Cities, and Political Subdivisions do not have to meet weeks and/or money provisions; these employing units are determined liable with at least (1) employee and has the option to elect to become "Reimbursable" by completing a Form UCE-155, Election to Become Reimbursable.

Non-Profit Organizations:
Non-Profit Organizations are determined liable if the following requirements are met:

• The organization had (4) or more individuals in employment for (20) different weeks within the current or preceding calendar year.

Non-Profit Organizations must provide a copy of IRS Code 501-C-3 Exempt Letter; if exemption letter is not provided, the organization is established as a "regular" employer. The organization has the option to elect to become Reimbursable by completing Form UCE-155, Election to Become Reimbursable.

Reimbursable Employers:
Reimbursable Employers have two options with regard to reimbursements:

• Payments of benefits charged on a quarterly basis;

• Payment of 2% of the quarterly taxable payroll with an adjustment payment as required, at the end of the calendar year.

If option (1) above is selected, the reimbursable employer must provide to the Commission the ability to repay as follows:

• Surety bond, money deposit or other securities that equals total wages of (1) year x 5.4%;

• Financial statement with $2 million in assets.

The surety bond must cover a period of (2) years as required by law and shall be renewed with the approval of the Commission.

Voluntary Election:
An employer who is determined not liable under stated SCES Law may elect, with the exception of agricultural and domestic employers, to become liable. Form UCE-154, Election to Become an Employer, must be completed. The Employer is liable from the beginning date of employment in the year the election request is completed.