The South Carolina Department of Employment and Workforce oversees the registration and collection of the Unemployment Insurance Tax for South Carolina. Most employers, with the exception of agricultural and domestic employers, and non-profit organizations, are considered liable under the SC Employment Security Law if the following requirements are met:
South Carolina businesses can file and pay their Unemployment Insurance Tax through South Carolina Business One Stop (SCBOS) 24 hours a day, 7 days a week.
You can FILE Wage and Contribution reports ONLINE through SCBOS and PAY using an Electronic Funds Withdrawal (EFW) transaction - sometimes referred to as an electronic check payment.
You will need a SC Department of Employment and Workforce account number and PIN. If the you do not have a PIN, you can apply for it through SCBOS to take advantage of filing online.This filing is open for businesses of all sizes, and there is no additional cost or fee for using the SCBOS online service.
For more information about the SC DEW filing on SCBOS, see:
SCBOS and the South Carolina Department of Employment and Workforce (DEW) are teaming up to help employers understand the impacts of unemployment abuse and misuse.
Here are a few articles on how employers can help prevent fraud. Every time a case of UI fraud is stopped, you the employer save money. Even by verifying legitimate lay-offs and reporting wages paid, you are helping DEW to lower UI costs to employers.
Many filers have noticed recently that their tax rate has changed and are asking why.
Recently, after the passing of new legislation, the SC Department of Employment and Workforce (DEW) started using a new 20-tier benefit ratio ranking system. Some employers have been assigned to Tax Rate Class 1 which has a base rate of 0.0% which means the contributions assessment due is 0.00 and are subject to the contingency and interest surcharge assessment calculated at 0.06%. This change in rate calculation usually equals to an amount due of $0—which seems to be an error and may lead to confusion.
Please be assured that the rate assessments and calculations are accurate; however, if you think that your calculated rates are incorrect; you should contact SCDEW at 803-737-2400 or email UI-Tax@dew.sc.gov.
Palmetto state businesses can now better manage their unemployment insurance costs thanks to a new online web portal the SC Dept. of Employment and Workforce (DEW) recently launched.
The new web portal allows employers to go online to protest charges of their quarterly benefit charge statement. When employers receive their charge statements in the mail, they will be able to submit electronic protests of charges using the portal. All benefit charge protests must be received within 30 days of the mailing of the charge statements.
The portal can be accessed at https://www.dew.sc.gov/employers/ui-benefits/benefit-charge-protests-and-appeals under "Employer Benefit Charge Protests" and is designed to allow for quicker response times to protests. Employers should use their already assigned unemployment insurance account numbers to log in to the system. The secure, online portal asks the reason for protest, claimant information and employer contact information.
In January 2011, legislation allowed the DEW to implement a new benefit ratio system to calculate an employer's tax class and tax rate.
"We are working to streamline services, eliminate duplication and increase efficiency; therefore, we are encouraging employers to review their quarterly charge statements to ensure no errors have been made," said Dr. Erica Von Nessen, assistant executive director for Unemployment Insurance. "If there are errors, however, we are confident this new web portal will allow for faster and easier processing thereby assisting businesses with helping to keep unemployment insurance costs down."
The Work Opportunity Tax Credit (WOTC) provides businesses a tax credit for hiring individuals with barriers to employment. The program enables targeted employees to move from economic dependency into self-sufficiency as they earn a steady income and become contributing taxpayers. Participating businesses are compensated by receiving a reduction in their federal income tax liability as a result of the tax credit. Maximum tax credits range from $2,400 to $9,600 depending upon the qualified employee’s targeted group.
If you are a business owner you could benefit from hiring within the following groups:
This federally-funded program is administered by the SC Department of Employment and Workforce (SCDEW). SCDEW must certify the Work Opportunity Tax Credits before employers can claim them on their federal tax return. Requests must be postmarked within 28 days of the employee start date. Only those requests indicating potential target group eligibility should be mailed in.
If you would like more information regarding WOTC and certification, email firstname.lastname@example.org
If you have filing specific questions, please contact SCDEW at:
South Carolina Department of Employment and Workforce