Coverage

The term "covered employer" means an employing unit which has become subject to the provisions of the South Carolina Employment Security Law either because of the number of its workers and duration of employment; the amount of wages paid for service in employment; the nature of its employment; or through voluntary election.

Definition of Employer. "Employer" means:
(1) Any employing unit, which, after December 31, 1971:
     (a) in any calendar quarter in either the current or preceding calendar year paid for service in employment wages of fifteen hundred dollars or more; (or)
     (b) for some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day).

In addition, an employing unit may become subject to the Law under certain other conditions.

(2) By acquisition. Any employing unit which acquired substantially all of the business of another which at the time of such acquisition was an employer subject to the Law and continues such acquired business; provided, however, that if only a part of the business of another is acquired, the employing unit acquiring such part shall not be deemed an employer unless such part, if conducted separately, would have been liable as an employer under the law.

Any employing unit which acquired substantially all of the business of another employing unit, if the employment record of such employing unit subsequent to such acquisition, together with the employment record of the acquired business prior to such acquisition, both within the same calendar year, will be sufficient to constitute such employing unit as an employer subject to the Law; provided, however, that if only a part of the business of another is acquired by an employing unit, the employment record of such part prior to acquisition shall be considered and not the whole employment record of the business from which such part was acquired, as if such part were conducted separately.

(3) By voluntary election. The South Carolina Employment Security Law provides that an employing unit not otherwise subject to the Law may voluntarily elect coverage thereunder.

An employing unit not otherwise subject to the Law, which files with the Commission its written election to become an employer subject to the provisions of the Law for not less than two calendar years, shall, with the written approval of such election by the Commission, become an employer subject to the same extent as all other employers as of the date stated in such approval and shall cease to be subject to the Law as of January 1 of any calendar year subsequent to such two calendar years if by the 30th day of April of such year it has filed with the Commission a written notice to that effect.