DEW and SC Works offices will be closed on Wednesday, November 11, 2026. We will be happy to serve you when we reopen on Thursday, November 12, 2026. Please note that some financial institutions may also be closed on Wednesday, which may delay unemployment payments.

 

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Employers, the Unemployment Insurance (UI) Employer Handbook is officially live!
 

Employer Handbook

For your convenience, we've compiled a detailed Employer Handbook to answer your commonly asked questions about Unemployment Insurance.

Employer Handbook Cover Image 10 29 2026

Employer Handbook Table of Contents

About this Handbook

Overview of Unemployment Insurance (UI) Tax Information 

Funding for the UI Program
What Is Taxed
Determining Your Tax Rate
Tax Rates for Types of Employers
Paying Taxes Based on Due Date Calendar
File Quarterly Wage Reports
and Pay UI Taxes on Time
Businesses New to South Carolina
Other scenarios
Your Role in Controlling UI Costs
Penalties and Interest
Qualifying for the FUTA Tax Credit

Overview and Your Role in the Unemployment Benefits System

Overview of the Benefits System
and Your Workforce
Your Role in Benefit Procedures
Review Quarterly Summary
of Benefit Charges
Appeals
Notify DEW of Changes to Your Business
Audits
Unemployment Insurance Fraud

Data
Priority Occupations

Standard Occupational Classification (SOC) Codes
SOC Frequently Asked Questions
Workforce Development Programs
S.T.A.Y.S Program
Regional Workforce Advisors (RWAs)
SC@Work: Rural Connections

Appendix A - Legal Disclosures
Data Sharing Agreement
Your Privacy Matters to Us

Appendix B - Glossary
Appendix C - UI Forms
Appendix D - State Information Data Exchange System (SIDES)