Special Coverage of Non-Profit Organizations, State Hospitals and Institutions of Higher Education

The South Carolina Employment Security Law, as amended, provides for coverage of employing units engaged in the following types of employment:

1.  
   1. Service performed after December 31, 1971, by an individual in the employ of this State or any of its instrumentalities (or in the employ of this State and one or more other States or their instrumentalities) for a hospital or institution of higher education located in this State, or a political subdivision of this State which has elected to cover such services; provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of Section 3306 (c) (7) of that Act and is not excluded from "employment" under Section 41-27-230 (4) of this title.
   2. Service performed after December 31, 1977, in the employ of this State or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by this State and one or more other states or political subdivisions, or any service performed in the employ of any instrumentality of this State or any political subdivisions thereof, and one or more other states or political subdivisions; provided that such service is excluded from "employment" as defined in the Federal Unemployment Tax Act by Section 3306 (c) (7) of that Act and is not excluded from "employment" under Section 41-27-230 (4) of this title.
2. Service performed after December 31, 1971, by an individual in the employ of a religious, charitable, educational or other organization but only if the following conditions are met:
   1. The service is excluded from " employment" as defined in the Federal Unemployment Tax Act solely by reason of Section 3306 (c) (8) of that act; and
   2. The organization had four or more individuals in employment in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

Employing units covered under this special coverage may elect, in lieu of payment of contributions, to pay to the Commission for the unemployment fund, an amount equal to the amount of benefits.