Computation of Contribution

For the purpose of computing the tax, count only the first $7,000 of a worker’s wages for the calendar year. If an employer pays wages to an individual in another state and the individual is transferred to South Carolina during the same calendar year and is paid wages by the same employer, such wages may be added to the amount of wages paid to the individual in the other state to arrive at the $7,000 limitation. If an employer has acquired all or part of the business of another liable employer during the calendar year and has kept in his employ a worker formerly engaged by the predecessor, wages paid to the worker by the predecessor may be used when computing the $7,000 limitation.