Field Audits

From time to time, DEW will conduct a field audit. The purpose of an audit includes:

  • Determining taxable wages the employer paid and the contributions, interest, and penalties DEW law requires on these wages.
  • Reconciling wages reported with amounts discovered.
  • Determining the employer’s financial ability to meet UI tax obligations.

During a Field Audit, DEW staff members may need access to any of the following records:

  • Payroll information, i.e. time cards, time sheets, earning statements, payroll summaries, etc.
  • Books of original entry or general books with payroll information, i.e. payroll ledgers, check registers, cash disbursement journals, profit and loss statements, balance sheets, etc.
  • State and federal tax reports on payroll, i.e. employers Quarterly Contribution and Wage Report (UCE-101/120); Federal Forms: 940, Annual Report of FUTA; 941, Social Security Report; etc.

Field Deputies

Field deputies are available to help employers understand UI legal requirements and are also responsible for the following activities:


  • Establishing tax liability
  • Enforcing compliance
  • Changing employer accounts
  • Securing delinquent tax and wage reports
  • Issuing subpoenas
  • Deposing claimants and employers
  • Preparing cases for prosecution
  • Prosecuting non-compliant employers
  • Auditing employer accounts
  • Auditing financial records
  • Collecting delinquent taxes
  • Helping other states collect funds
  • Coordinating IRS and S.C. Department of Revenue activities

 Administrative Tax Appeal

Visit the Administrative Tax Appeal section.

UI Tax Field Service contact information

You may contact a tax field deputy in your area. Deputies are here to answer questions and help you navigate the tax process successfully.

Aiken Satellite Office
Aiken, Edgefield and McCormick Counties

Beaufort Satellite Office
Allendale, Barnwell, Beaufort, Hampton and Jasper counties

Charleston District Office
Bamberg, Berkeley, Charleston, Colleton, Dorchester, and Orangeburg counties

Columbia District Office
Calhoun, Fairfield, Greenwood, Lexington, Newberry, Richland, and Saluda counties

Greenville District Office
Abbeville, Anderson, Greenville, Laurens, Oconee and Pickens counties

FlorenceDistrict Office
Chesterfield, Clarendon, Darlington, Dillon, Florence, Kershaw, Lee, Marlboro, Marion, Sumter, and Williamsburg counties

Horry District Office
Georgetown and Horry counties

Rock Hill District Office
Chester, Lancaster and York Counties

Spartanburg Satellite Office
Cherokee, Greer, Spartanburg and Union counties

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