The Department of Employment and Workforce (DEW) is here to help sharpen your competitive edge through funding opportunities and services.

UI Tax Forms

Below are the Unemployment Insurance (UI) tax forms you may need when reporting to DEW. Many of these tasks can now be done online through the UI tax portal, SUITS. Some forms can be submitted electronically by going to State Information Data Exchange System (SIDES) E-Response or the Employer's Self-Service Portal.

Unemployment Insurance tax forms

• SUITS – Wage Report and Payment File Specifications
• Employers Report of Change (UCE 101-S)
• Application for Exemption of Business Entity Owners from Unemployment Insurance Coverage (UCE 1060)
• Application for Exemption of Corporate Officers from Unemployment Insurance Coverage (UCE 1050)
• Election to become Employer or Contributor (UCE 154) •    Election to become Reimbursable (UCE 155)
• Employer Status Report (UCE 151)
• Written Authorization Form (UCE-1010)
• Work Opportunity Tax Credit (WOTC) Forms and Information

Unemployment Insurance Benefits Forms

• Offer of Work (UCB 261)
• Notice of Mass Separations (UCB 113)

Appeals

• Application for Issuance of Witness Subpoena (App107)
• Application for Leave to Appeal to the Appellate Panel (App-111)
• Notice of Appeal Tribunal (App-100)

Benefit Forms

• Employer Request for Benefit Address (Form UCE-101 BA) | Designate an address for all benefit documents.
• Election to Become an Employer (Form UCE-154) | Elect to become an employer not otherwise liable under the DEW Law.
• Election to Become Reimbursable (Form UCE-155) | Elect payment options for benefits paid quarterly.
• Application for Exemption of Corporate Officers (Form UCE-1050) | Elect to exempt corporate officers from unemployment insurance coverage
• Application for Exemption of Business Entity Owners (Form UCE-1060) | Elect to exempt business owners from unemployment insurance coverage.

Employer Claims Forms

Offer of Work Form (UCB-261) | Report an individual who has turned down a suitable offer of work.

Mass Separation Report -- Total Unemployment (UCB-113) | File for UI benefits for employees when laying-off 25 or more individuals.

Appeal Forms

Request for Appeal (APP-100) | File an appeal regarding UI benefits or tax.

Application for Issuance of Witness Subpoena (APP-107) | Issue a subpoena to compel an individual's participation or produce evidence for your case.

Leave to Appeal to the Appellate Panel Form (APP-111) | File an appeal to the appellate panel.

Note: All appeal documents (APP-100, APP-107 and APP-111) must contain the handwritten signature of the party completing the document before they will be accepted. After completing the appropriate document please print, sign, and return it to DEW’s Appeals Division via fax or regular mail at the address or number provided on the form.

At Risk of Closing and WARN Notices

The SC Rapid Response Team responds to downsizing and closures that impact South Carolina workers, enabling those affected to return to work as quickly as possible.

This is an opportunity for companies to help their workers make informed decisions concerning their future. Rapid Response services can encourage a more positive attitude toward their employer.

To start, a meeting with company management provides a description of services that can be offered. Employee demographics are also discussed to help the Rapid Response Team prepare.

Next, and scheduled by company management, a team member will come onsite to provide the impacted workers with information on the services and benefits available. At the request of the company, SC Works staff can offer some of these services onsite; including, resume building, interviewing skills, online registration for job searches, etc. 

 

Are you at risk of a layoff or need to submit a WARN letter?

To ensure quick receipt and response to your WARN, please email the letter to our Dislocated Worker Unit at rr@dew.sc.gov  

Mailing Address:

Dislocated Worker Unit
South Carolina Department of Employment and Workforce
Dislocated Worker Unit
1550 Gadsden St
Columbia, SC 29202

For further information regarding the Dislocated Worker Unit or Rapid Response services, please contact Adam Wagoner at awagoner@dew.sc.gov or 803-737-3169.

Information on the Worker Adjustment Retraining Notification (WARN) Act can be found at: 
https://www.dol.gov/sites/dolgov/files/ETA/Layoff/pdfs/_EmployerWARN2003.pdf.

Find a sample WARN letter here.

For the latest South Carolina WARN report, click here. For all past layoff notification reports, click here. 

Temporary Agencies

Under South Carolina law, claimants can be held ineligible for failing to maintain weekly contact with temporary agencies. Temporary agencies can notify DEW electronically of a claimant’s failure to maintain weekly contact through the Employer Self Service Portal by completing the Failure to Maintain Contact fact-finding found under Quick Link - Employment.

Employer Vacation Policy

If your business experiences regularly occurring vacation periods, you may be able to avoid paying for UI benefits during that time. 
An individual is ineligible for benefits in the following situations:

1. No individual may be considered unemployed in any week that DEW finds that his unemployment is due to a vacation week.
2. No individual is eligible to receive benefits or waiting week credit for any week during which he is unemployed due to a vacation shutdown when:
   • A written contract between employer and employees specifically provides a vacation period without pay, not to exceed two weeks per calendar year.
   • The individual was notified at the time of employment of the employer’s vacation policy providing for a vacation layoff without pay, not to exceed two weeks per calendar year.
   • The individual was employed at the beginning and the end of the vacation period.

To have a vacation policy approved, submit a letter to the address below.

S.C. Department of Employment and Workforce
Benefit Department Director
P. O. Box 1477
Columbia, SC 29202

Your letter must outline your policy in regard to the vacation dates and how you notify employees. Submit any modifications to a previously approved vacation policy at least 30 days prior to the scheduled vacation period.

For-Profit Businesses

Determine If You Need to Establish an Unemployment Tax Account

South Carolina businesses are required to establish an unemployment tax account with DEW. Your business is liable for quarterly UI tax contributions if it meets any one of the following criteria. Pays $1,500 or more in wages in any calendar quarter or has at least one employee during any 20 weeks in a calendar year. Acquires all or part of a business that was an employer subject to UI taxes at the time of the acquisition. Is liable under the Federal Unemployment Tax Act (FUTA) and has employees in South Carolina. Elects to become a liable employer. Pays cash wages of $1,000 or more in any calendar quarter for domestic services. Pays $20,000 or more to individuals employed in agricultural labor during any calendar quarter.  Employs 10 or more individuals in agricultural labor for a day in any 20 weeks in a calendar year.

Exceptions

In particular situations, for-profit businesses may not be liable for UI taxes for certain individuals. Below are just two examples of situations where employers may not be liable for UI taxes. 

Independent Contractors

• Businesses that employ independent contractors are not liable for UI tax contributions on those individuals. The department decides whether a worker’s employment status is that of an employee or an independent contractor.  Although a contract between parties is considered, the fact that it states the relationship as an independent contractor does not bind the department in its determination.

Multi-state workers

• When an employee works in South Carolina and another state, the department applies the following test to determine employment reportable to DEW. The tests are applied in the following order. 

1. Localization
   An employee’s services are in employment and "localized" in a state if he performs all services in the state or performs a majority of his services in that state with incidental services performed outside it.
2. Base of Operations 
   If test one does not apply in any state, an employee’s services are in employment in a state if he performs some of his services and his base of operations is in that state as well. Base of operations is defined as a place of more or less permanent nature where the employee starts work and where he customarily returns to perform his contracted work.
3. Place of Direction and Control 
   If tests one and two do not apply in any state, an employee’s services are in employment in a state if some of his services are performed there and his employer exercises general direction and control over him from that same state.
4. Residence of Employee 
   If tests one, two and three do not apply in any state, an employee’s services are in employment in a state where he performs some of his services, and he lives there as well.

For a complete list of covered and exempt services, please refer to the South Carolina Code of Laws, sections 41-27-210, 41-27-220, 41-27-230, 41-27-235, 41-27-260.

For more information, visit the Responsibilities of Liable Employers section below.

For specific questions related to your business, call the Employer Status Section at 866-831-1724.

Voluntary Election

An employer not liable for UI taxes can elect to become liable. Complete the Election to Become an Employer Form (PDF) (UCE-154) and submit it to the address below. 

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

Non-Profit Businesses

Determine If You Need to Establish an Unemployment Tax Account

A non-profit organization may or may not need to establish an unemployment tax account with DEW.

Your organization would be considered liable for South Carolina UI tax contributions if it meets any one of the following criteria.

• A non-profit organization, exempt under IRS Code 501-C-3, that employs four or more individuals for any 20 weeks within the current or preceding calendar year.
• A state government agency.
• A local government entity that employs at least one individual; regardless of the number of weeks the individual is employed or how much he is paid.
• A business that elects to become a liable employer.

Voluntary Election

An exempt non-profit employer, however, can elect to establish an account and make tax contributions. To do so, complete the Election to Become an Employer Form (PDF) (UCE-154) and submit it to the address below.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

All liable employers are responsible for preserving employee records and submitting quarterly wage reports. For more information, visit the Responsibilities of Liable Employers section below.

However, certain organizations in South Carolina do not pay quarterly UI taxes. Instead, these entities reimburse DEW for the total dollar value of UI benefits paid to their former employees. These entities are known as reimbursable employers.

Non-profits can choose to become reimbursable employers by completing and mailing the Election to Become Reimbursable Form (PDF) (UCE-155) along with an IRS Code 501-C-3 Exempt Letter to the address below. Without this documentation, the organization is considered an employer liable for paying quarterly UI taxes.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

Bonding Requirements for Certain Non-Profits

Non-profit organizations that have chosen to be reimbursable employers and do not possess title to real property and improvements valued at more than $2 million are required to meet one of the following bonding requirements before being approved as a reimbursable employer.

Government Entities

Do governmental entities need to establish an unemployment tax account with DEW? State governmental agencies are liable for South Carolina UI tax contributions, and local governments that employ at least one individual; regardless of the number of weeks the individual is employed or how much he is paid also must establish an account.

All employers that are liable for paying quarterly UI taxes must preserve employee records and submit quarterly wage reports.

Voluntary Election

If you are not liable for UI taxes, you can elect to become liable. Complete the Election to Become an Employer Form (PDF) (UCE-154) and submit it to the address below.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

However, certain organizations in South Carolina do not pay quarterly UI taxes. Instead, these entities reimburse DEW for the total dollar value of UI benefits paid to their former employees.

State government agencies are required to be reimbursable employers.

Local government entities that are liable for UI taxes can choose to become reimbursable employers by completing and mailing the Election to Become Reimbursable Form (PDF) (UCE-155) to the address below. Without this documentation, the organization is considered an employer liable for paying quarterly UI taxes.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

For more information on paying taxes as a reimbursable employer, read the Responsibilities of Reimbursable Employers section below.

Responsibilities of a Liable Employer

What is a liable employer?

A liable employer is one that contributes to the South Carolina unemployment benefits program according to the State Unemployment Tax Act (SUTA). The unemployment tax system pays benefits to workers who lose their jobs through no fault of their own and is administered through DEW.

The amount of federal and state taxes an employer pays are based on various factors such as the type of business, the amounts paid to employees and the unemployment claims filed against the business.

What are the responsibilities of a liable employer?

• A liable employer must:
• Establish an unemployment tax account.
• Preserve employee records (see details below).
• Submit quarterly wage reports.  
• Pay taxes according to the current year's tax rate.

What is an experience-rated employer?

Employers who have accomplished 12 months of liability are considered experience-rated employers and have their tax rates set based on their benefit ratio.

The benefit ratio is defined as the total benefits charged against an employer’s account during the applicable period divided by the employer’s taxable payroll during that same period. A higher benefit ratio indicates a greater usage of the UI system and thus results in a higher tax class and tax rate.

Each employer’s benefit ratio is listed on the annual Notice of Contribution Rate Form which is typically mailed at the end of each year. Employers can use that benefit ratio to find their applicable tax rate for the year using the contribution table.

Preserving Employee Records

Each employer must preserve the employee records listed below for five years.

For each pay period:

• Beginning and ending dates.
• Largest number of workers employed each calendar week of the period.

For each individual employed during the period:

• Name and Social Security number.
• Total hours worked each week, if less than full time.
• Wages paid (special payments included).
• Reasonable cash value paid in any medium other than cash.
• Date hired, rehired or returned to work after temporary layoff and the date and reasons a job was lost.

These records may be used by the department to verify eligibility for UI benefits or for potential future audits of your business.

Reimbursable Employers

A reimbursable employer typically is a governmental agency or a nonprofit organization described under Section 501(c)(3) of the Internal Revenue Code. A reimbursable employer is required to pay back the UI fund on a dollar-for-dollar basis for all benefits paid to former employees.

The South Carolina Code of Law states that reimbursable employers can choose to pay the department using one of two methods.

Option One:

At the end of each calendar quarter, the department will bill reimbursable employers for the amount due.

Non-profit organizations must reimburse an amount equal to regular unemployment benefits paid plus 50 percent the amount of extended benefits paid to their former employees.

State and local governments must reimburse 100 percent of regular and extended benefits paid to their former employees.

Payment must be made no later than 30 days after the department mails the bill to the organization’s last known address.

All bills are final unless appealed within 15 days of the date listed on the document. If appealed, the department will conduct a hearing using facts to affirm, modify, or reverse its original ruling. All payments are due and payable until a decision is made, either modifying or reversing the amount due.

Appeals may be submitted by mail or fax using the information listed below.

Address:
S.C. Department of Employment and Workforce
Appeal Tribunal
P.O. Box 995
Columbia, SC 29202

For more information on the appeals process in general, visit Appeals Information for Claimants and Employers or contact the Appellate Division at 803-737-2520 | Relay 711.

Option Two:

The organization may pay two percent of its quarterly taxable payroll to the department within 30 days after the end of the each quarter.

The department will apply those funds to any outstanding balance owed. At the end of each calendar year, the department will determine whether total payments for the year are less or more than what is owed.

Each organization, whose total payments for the year are less than the amount due, is liable for the unpaid balance.

If total payments exceed the amount owed for the year, all or a part of the excess funds may be refunded or kept as credit toward future payments.

Work Opportunity Tax Credit (WOTC)

The Work Opportunity Tax Credit (WOTC) program provides tax credits for businesses each time they hire a new, eligible employee. The program is simple. Businesses make the hiring decision and complete minimal paperwork to apply for the credit. With absolutely no limit on the number of qualified hires your business can claim, you can receive a credit anywhere from $2,400 to $9,600 for each one of your eligible employees. A complete WOTC submission includes IRS Form 8850 and ETA Form 9061.

Learn more on our WOTC page. 

Federal Bonding Program

Are you reluctant to hire difficult-to-bond individuals? The Federal Bonding program provides six months of fidelity bonding coverage in the amount of $5,000-$25,000 at no cost to the business or individual. This allows employers to expand their recruiting efforts, hire the desired talent and be protected against employee acts of dishonesty resulting in a monetary loss.

Find out more about bonding an applicant by visiting out Federal Bonding Program page.