Location of Employment and Worker

To be covered by the South Carolina Employment Security Law, the worker must work "within this State." This does not mean, however, that he must perform all of his work within South Carolina. His work is considered to be within the State if:

1. Most of his services are performed in South Carolina and he works outside the State only at temporary or occasional tasks; or
2. He performs some work in South Carolina and his base of operations, or the place from which he is directed, is located in South Carolina; or
3. His residence and some of his work is in South Carolina and neither the base of operations nor place from which he is directed is in any other state in which some of his work is performed.

In cases where a worker is employed within and without of this State but is considered in "employment in this State," contributions are payable on his entire wages.

Employment by a citizen of the United States performed outside the United States (except Canada and the Virgin Islands) in the employ of an American employer is considered as employment in this State, if:

1. the employers' principal place of business in the United States is located in this State; or
2. the employer has no place of business in the United States, but
   1. the employer is an individual who is a resident of this State; or
   2. the employer is a corporation which is organized under the laws of this State;
   3. or  the employer is a partnership or a trust and the number of the partners or trustees who are residents of this State is greater than the number who are residents of any one other State; or
3. the employer has elected coverage in this State, or the employer having failed to elect coverage in any state, the worker has filed a claim for benefits, based on such service, under the Law of this State.