Non-taxable Wages

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 in arriving at the $7,000 limitation. If an employer has acquired all or a part of the business of another liable employer during the calendar year and has kept in his employment a worker formerly engaged by the other employer, he may count the wages paid by the other employer to the worker in computing the "first $7,000" for his wage reports.

Note: Wages should be reported in accordance with instructions as shown on the back of Form UCE - 120.