Quarterly Reports

Contribution Report, Form UCE-101 (Form UCE-101 is the bottom half of Form UCE-120), must be filed quarterly by each employing unit that is covered under the South Carolina Employment Security Law.  The report covering the first calendar quarter is due on or before April 30; the second calendar quarter report is due by July 31; the third quarter, October 31; the fourth quarter, January 31.  Report forms are mailed to all employers by the 20th day of the last month of each quarter.  Failure to receive forms does not relieve the employer from the responsibility of filing reports.

The contribution report must show the total amount of wages paid during the preceding calendar quarter for employment subject to the South Carolina Employment Security Law.  This includes employment performed in South Carolina; employment performed in another state under the Interstate Reciprocal Coverage Arrangement; and employment outside of the United States by citizens of the United States, if any.  (Detailed instructions are enclosed in each quarterly forms package.)