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2017 Contribution Table
 

The tax rates applicable for wages paid between January 1, 2017, and December 31, 2017, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.

Rate Class

Lower Benefit Ratio

Upper Benefit Ratio

Base Rate (Benefits)

Solvency Surcharge

Contingency Assessment

Total Effective Rate

Maximum Cost per Employee

1

0.000000

0.000004

0.00%

0.00%

0.06%

0.06%

$8.40

2

0.000005

0.000476

0.27%

0.14%

0.06%

0.47%

$65.80

3

0.000477

0.000822

0.29%

0.16%

0.06%

0.51%

$71.40

4

0.000823

0.001201

0.32%

0.18%

0.06%

0.56%

$78.40

5

0.001202

0.001570

0.36%

0.20%

0.06%

0.62%

$86.80

6

0.001571

0.001739

0.40%

0.22%

0.06%

0.68%

$95.20

7

0.001740

0.002084

0.45%

0.24%

0.06%

0.75%

$105.00

8

0.002085

0.002478

0.50%

0.27%

0.06%

0.83%

$116.20

9

0.002479

0.002986

0.55%

0.30%

0.06%

0.91%

$127.40

10

0.002987

0.003544

0.61%

0.34%

0.06%

1.01%

$141.40

11

0.003545

0.004305

0.68%

0.37%

0.06%

1.11%

$155.40

12

0.004306

0.005047

0.76%

0.41%

0.06%

1.23%

$172.20

13

0.005048

0.006031

0.91%

0.49%

0.06%

1.46%

$204.40

14

0.006032

0.007255

1.53%

0.83%

0.06%

2.42%

$338.80

15

0.007256

0.008828

1.70%

0.92%

0.06%

2.68%

$375.20

16

0.008829

0.010663

1.89%

1.03%

0.06%

2.98%

$417.20

17

0.010664

0.014051

2.10%

1.14%

0.06%

3.30%

$462.00

18

0.014052

0.018501

2.33%

1.27%

0.06%

3.66%

$512.40

19

0.018502

0.028432

2.59%

1.41%

0.06%

4.06%

$568.40

20

0.028433

999.999999

3.49%

1.91%

0.06%

5.46%

$764.40


 To see previous years' tax contribution tables, click here.



Tax Rates
 

Under South Carolina law, tax rate schedules adjust automatically each year based on a formula that considers the:

  • Projected benefit costs for the year (“base rate”)
  • Projected amount required to return the Trust Fund to an adequate balance by 2020 ("solvency surcharge")

Tax rates are set each year to fund these components. Each employer is also responsible for a Departmental Administrative Contingency Assessment (DACA) surcharge of 0.06 percent which is added to the base rate and interest surcharge:

Total Tax Rate = Base Rate + Solvency Surcharge + DACA

South Carolina laws governing the tax rate assignment do not have an appeal process. If you disagree with any of the historical information contained in your Notice of Contribution Rate you may submit a written request for a review within 30 days from the date on the notice. You must submit your request, along with any documentation of errors, using the information below.

Address:
S.C. Department of Employment and Workforce
Experience Rate Section
P.O. Box 995
Columbia, SC 29202

Email: rateinfo@dew.sc.gov

Fax: 803-737-2862




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