reglab/statecodes huggingface dataset:
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-160. Contribution and wage reports.

The department shall not require contribution and wage reports more frequently than quarterly. Effective with the quarter ending March 31, 2024, every employer with ten or more employees and every individual or organization that, as an agent, reports wages on a total of ten or more employees on behalf of one or more subject employers, shall file that portion of the "Employer Quarterly Contribution and Wage Reports" containing the employee's social security number, name, Standard Occupational Classification (SOC) code, total number of hours worked, and total wages electronically, in a format approved by the department. The department may waive the requirement to file electronically if a hardship is shown. In determining whether a hardship has been shown, the department shall take into account, among other relevant factors, the ability of the employer to comply with the filing requirement at a reasonable cost.
HISTORY: 1962 Code Section 68-187; 1952 Code Section 68-187; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2002 Act No. 306, Section 7, eff June 5, 2002; 2010 Act No. 234, Section 1, eff January 1, 2011; 2023 Act No. 67 (H.3726), Section 3, eff May 19, 2023.
Editor's Note
2023 Act No. 67, Section 1, provides as follows:
"SECTION 1. This act may be cited as the 'Statewide Education and Workforce Development Act'."
Effect of Amendment
The 2002 amendment rewrote the section.
The 2010 amendment substituted "department" for "commission" throughout.
2023 Act No. 67, Section 3, rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-170. Report to employer on status of account; protests.

The department annually shall report to any employer the status of his account showing his total charges against it for benefits paid during the annual period and his benefit ratio as calculated pursuant to Section 41-31-5, as applicable. No employer may contest any charge against his account or the status of his account unless he makes protest within thirty days after such report has been mailed by the department.
HISTORY: 1962 Code Section 68-188; 1952 Code Section 68-188; 1942 Code Section 7035-87;1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1966 (54) 2640; 1975 (59) 330; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-310. Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.

Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for employment. Contributions shall become due and be paid by each employer to the department for the fund in accordance with regulations promulgated by the department and shall not be deducted, in whole or in part, from the wages of the employer's employees. However, no determination and assessment of contributions, interest, or penalties shall be made, and no action for the collection of contributions, interest, and penalties shall be instituted more than four years after the last day of the month immediately following the calendar quarter for which the contributions, interest, or penalties were payable. This limitation period contained in this section does not apply to employers that wilfully fail to timely file a contribution report with the department, that knowingly make false statements to the department in a contribution report, or that intentionally fail to disclose a material fact to the department concerning a contribution report.
HISTORY: 1962 Code Section 68-201; 1952 Code Section 68-201; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1966 (54) 2640; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-320. Examination of reports and computation of contribution; notice of excess due.

As soon as practicable after a contribution report is filed, the department shall examine it and compute the contribution due. If the amount computed is greater than the amount previously paid, the difference shall be paid to the department within ten days after notice of the amount is mailed by the department.
HISTORY: 1962 Code Section 68-202; 1952 Code Section 68-202; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369;2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-330. Imposition of penalty.

(A)(1) If the department finds that an additional contribution is due, that the report was made in good faith, that the understatement of the contribution is not deliberate, then no penalty shall be added because of the understatement. However, except for the time period contained in item (2), the amount of the deficiency shall bear interest at the rate of one percent for each month or fraction of a month that it remains unpaid.
(2) For calendar year 2011, retroactive to January 1, 2011, for months January through June thirtieth of that year, the amount of deficiency that arises under the circumstances provided in item (1) shall bear interest at the rate of 0.25 percent for each month or fraction of a month that it remains unpaid. However, if the department finds that the understatement is due to the circumstances provided in subsection (B) or (C) then the employer is not entitled to the 0.25 percent interest rate.
(B) If the department finds that the understatement is due to negligence on the part of the employer, but without intent to defraud, there shall be added to the amount of the deficiency, in addition to interest calculated in the manner provided in subsection (A), a ten percent penalty.
(C) If the department finds that the understatement is false or fraudulent, with intent to evade the payment of the contribution due, there shall be added to the amount of the deficiency, in addition to interest calculated in the manner provided in subsection (A), a one hundred percent penalty.
HISTORY: 1962 Code Section 68-203; 1952 Code Section 68-203; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 19, eff June 14, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
The 2011 amendment rewrote subsection (A) by adding the subsection identifiers and adding subsection (A)(2) relating to calendar year 2011.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-340. Department to give notice of improper reports; determination of contribution when employer fails to file proper report.

The department must give notice to an employing unit that has failed to make reports required pursuant to Chapters 27 through 41 of this title, or has filed incorrect or insufficient reports. If the employing unit refuses or neglects to file a proper report within fifteen days after notice has been mailed to it, the department shall determine the amount of the wages payable for employment by the employing unit for the period for which the report is required. The determination must be based upon the department's best information and belief. The department must then determine the amount of contribution due, if any, computing it at double the rate which would otherwise apply. The department may allow further time, not to exceed an additional fifteen days, for filing the proper report after notice is mailed.
HISTORY: 1962 Code Section 68-204; 1952 Code Section 68-204; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-350. Penalty for failure to file report.

An employer that fails to file a report concerning wages or contributions pursuant to Chapters 27 through 41 of this title within fifteen days from the date upon which the department mailed a demand for the report, the department shall assess the employer a penalty of ten percent of the contributions due but no less than twenty-five nor more than one thousand dollars in addition to the contributions payable with respect to the report.
HISTORY: 1962 Code Section 68-204.1; 1969 (56) 268; 1985 Act No. 154, Section 4; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-360. Adjustments and refunds.

(A) If, not later than four years after the date on which any contributions or interest or employment security administrative contingency assessments became due, an employer who has paid the contributions or interest or employment security administrative contingency assessments shall make application for an adjustment in connection with subsequent contribution or employment security administrative contingency assessment payments or for a refund because the adjustment cannot be made and the department shall determine that the contributions or interest or employment security administrative contingency assessments or any portion was erroneously collected, the department shall make an adjustment, without interest, in connection with subsequent contribution or employment security administrative contingency assessment payments by him or, if the adjustment cannot be made, shall refund the amount from the fund. For like cause and within the same period an adjustment or refund may be made on the department's own initiative.
(B) A refund or adjustment must be made in any case where the department finds that contributions or interest or employment security administrative contingency assessments were erroneously paid by an employing unit to this State upon wages earned by individuals in employment in another state. The refund or adjustment must be made upon satisfactory proof to the department that the payment of the contributions or interest or employment security administrative contingency assessments have been made to the other state.
HISTORY: 1962 Code Section 68-205; 1952 Code Section 68-205; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1966 (54) 2640; 1986 Act No. 362, Section 8, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added references to employment security administrative contingency assessments and made grammatical changes.
The 2010 amendment added the subsection identifiers and substituted "department" for "commission" throughout.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-370. Interest on unpaid contributions.

(A) Contributions unpaid on the date on which they are due and payable, as prescribed by the department, shall bear interest at the rate of one percent for each month or fraction for which they remain unpaid but contributions as have accrued prior to the establishment of an employer's liability shall bear interest at the rate of one-half of one percent a month or fraction of a month, to the date on which liability is established, unless it is found by the department that the delay in the establishment of liability resulted from wilful negligence of the employer, and shall bear interest at the rate of one percent a month or fraction for which they remain unpaid thereafter.
(B) If any employer's amount of contributions which are due and payable, as prescribed by the department, are unpaid ten days following the date on which an assessment or debit memorandum was issued, a penalty of ten percent of the amount of contributions due and payable, not to exceed one thousand dollars, must be paid in addition to any other interest or penalty which may be applicable.
(C) The department may, for good cause, extend the time for the filing of reports and the payment of contributions. Any person to whom the extension is granted shall pay in addition to the contribution due, interest at the rate of one percent per month or fraction of a month from the due date of the contribution to the date of payment.
HISTORY: 1962 Code Section 68-206; 1952 Code Section 68-206; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1985 Act No. 154, Section 5; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "department" for "commission" throughout, substituted "of a month" for "thereof" in subsection (A), and made nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-380. Lien for contributions, interest, penalties, and costs.

The contributions, interest, penalties, departmental administrative contingency assessments, and costs prescribed in this chapter are considered taxes owing the State by the persons against whom they are charged, and are a lien upon the real property or chattels of the person by whom the contributions are due, only after the warrant described in Section 41-31-390 is indexed as prescribed in Section 41-31-400.
HISTORY: 1962 Code Section 68-207; 1952 Code Section 68-207; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1963 (53) 228; 1966 (54) 2640; 1986 Act No. 362, Section 9, eff April 3, 1986; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added "employment security administrative contingency assessments," and made grammatical changes.
The 2010 amendment substituted "departmental" for "employment security".
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-390. Issuance of warrant of execution for collection.

(A) If an employer defaults in any payment of contributions, interest, penalties, or departmental administrative contingency assessments, the department shall notify the employer of the amount of contributions, interest, penalties, or departmental administrative contingency assessments due. If the amount is not paid within ten days after notice to the employer, the department shall issue a warrant of execution, directed to its authorized representative, commanding the representative to levy upon and sell the real and personal property of the employer found within that county for the payment of the amount, with interest, the cost of executing the warrant, and any reasonable costs incurred in collecting these amounts, to return the warrant to the department and to pay it the money collected.
(B) The department may contract with a collection agency or the Department of Revenue for the purpose of collecting delinquent payments of contributions, interest, penalties, departmental administrative contingency assessments, and any other reasonable costs authorized by subsection (A).
(C) The department shall promulgate regulations to carry out the provisions of this section.
HISTORY: 1962 Code Section 68-208; 1952 Code Section 68-208; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 10, eff April 3, 1986; 1994 Act No. 300, Section 1, eff March 1, 1994; 1999 Act No. 73, Section 1, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added provisions making this section applicable to defaults in payments of penalties and employment security administrative contingency assessments and made grammatical changes.
The 1994 amendment revised subsection (A) and added (B), so as to authorized the sheriff or tax collector to collect any costs incurred in collecting employment security contributions and authorized the sheriff or tax collector to contract with a collection agency to collect all costs and amounts.
The 1999 amendment, in subsections (A) and (B), changed references to the sheriff or tax collector to references to the commission or its authorized representative; and added subsection (C).
The 2010 amendment substituted "departmental" for "employment security" and "department" for "commission" throughout.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-400. Procedure under execution.

(A) The department, or its authorized representative, shall file a copy of the execution with the clerk of court of the county or counties of the State in which the employer does business. The clerk of court shall enter in his abstract of judgments the name of the employer identified in the warrant and in the proper columns the amount of the contributions, interest, penalties, and departmental administrative contingency assessments and costs for which the warrant is issued along with the date and hour when the copy is filed. The clerk of court also shall index the warrant upon the index of judgments. The department, or its authorized representative, shall proceed upon the warrant in all respects and with like effect and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record and is entitled to the same fees for service in executing the warrant to be collected in the same manner.
(B) The powers now or hereafter conferred upon the Department of Revenue by Title 12 for the collection of unpaid income taxes are incorporated by reference and are conferred upon the department and its authorized representative for the collection of unpaid contributions, interest, penalties, and departmental administrative assessments and costs, mutatis mutandis.
(C) The department shall promulgate regulations to carry out the provisions of this section.
HISTORY: 1962 Code Section 68-209; 1952 Code Section 68-209; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1942 (42) 1648; 1986 Act No. 362, Section 11, eff April 3, 1986; 1999 Act No. 73, Section 2, eff June 11, 1999; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 1986 amendment added references to penalties and employment security administrative contingency assessments and made grammatical changes.
The 1999 amendment designated the former text as (A), changed references to the sheriff or tax collector to references to the commission or its authorized representative, and made minor language changes; and added (B), conferring powers upon the commission and its authorized representative, and (C), providing for regulations.
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-410. Fees.

Any clerk of court or register of deeds, as the case may be, or county treasurer shall be entitled to the fees provided in Section 14-19-100 for filing, enrolling, and satisfying a tax warrant or execution issued by the department.
HISTORY: 1962 Code Section 68-210; 1952 Code Section 68-210; 1949 (46) 382; 1955 (49) 519; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission" and made nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-420. Priorities under legal dissolution or distribution.

Subsequent to any distribution of an employer's assets pursuant to a court order, including any receivership, assignment for the benefits of creditors, adjudicated insolvency, composition or similar proceeding, contributions then or thereafter due shall be paid in full on the same basis as all other tax claims but on a parity with claims for wages of not more than two hundred fifty dollars to each claimant earned within six months of the commencement of the proceeding. Subsequent to an employer's adjudication in bankruptcy or judicially confirmed extension proposal or composition under the Federal Bankruptcy Act, contributions then or thereafter due shall be entitled to such priority as is provided in that act.
HISTORY: 1962 Code Section 68-211; 1952 Code Section 68-211; 1942 Code Section 7035-94; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "Subsequent to any" for "In the event of any" in the first and second sentences, and in the first sentence, substituted "a court order," for "an order of any court under the laws of this State,", and made nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-600. Definition of "nonprofit organization".

For the purposes of this article, "nonprofit organization" means an organization, or group of organizations, described in Section 501(c)(3) of the United States Internal Revenue Code that is exempt from income taxes under Section 501(a) of that code.
HISTORY: 2010 Act No. 234, Section 1, eff January 1, 2011.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-610. Application of article.

Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this article.
HISTORY: 1962 Code Section 68-220; 1971 (57) 950; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment deleted the second sentence which read: "For the purpose of this section and Sections 41-31-670, a "nonprofit organization" is an organization (or group of organizations) described in Section 501 (c) (3) of the U.S. Internal Revenue Code which is exempt from income tax under Section 501 (a) of such Code."
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-650. Failure to post security.

If any nonprofit organization fails to file a bond or make a deposit, or to file a bond in an increased amount or to increase or make whole the amount of a previously made deposit, as provided under this section, the department may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for not less than two calendar years beginning with the quarter in which such termination becomes effective; provided, that the department may extend for good cause the applicable filing, deposit, or adjustment period by not more than thirty days.
HISTORY: 1962 Code Section 68-224; 1971 (57) 950; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission" throughout.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-670. Special provisions for organizations that made regular contributions prior to January 1, 1969.

(A) Any nonprofit organization that prior to January 1, 1969, paid contributions required by Section 41-31-10 and, pursuant to Section 41-31-620, elects within thirty days after January 1, 1972, to make payments in lieu of contributions, is not required to make any such payment on account of any regular or extended benefits paid, on the basis of wages paid by the organization to individuals for weeks of unemployment which begin on or after the effective date of the election until the total amount of the benefits equals the amount of the positive balance in the experience rating account of the organization.
(B) Any nonprofit organization which has elected to become liable for payments in lieu of contributions under the provisions of Sections 41-31-620 and 41-31-630 and thereafter terminates the election shall become an employer liable for the payments of contributions upon the effective date of the termination but no such employer's tax rate thereafter may be less than tax rate class twelve until there have been twenty-four consecutive calendar months of coverage. Upon termination of the election to reimburse the department in lieu of contributions, if the employer was previously an employer liable for contributions, the previously established contributory account will be reopened.
HISTORY: 1962 Code Section 68-226; 1971 (57) 950; 1973 (58) 248; 1986 Act No. 362, Section 12; 1999 Act No. 37, Section 8; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 9, eff June 14, 2011.
Effect of Amendment
The 2010 amendment changed the paragraph identifiers from (1) and (2) to (A) and (B).
The 2011 amendment rewrote subsection (B).
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-810. Application of Article 5.

Benefits paid to employees of a governmental entity as provided for by Sections 41-27-210(5), 41-27-230(2), and 41-35-10, shall be financed to the same extent, in similar manner, and by like procedure as is set out in Article 5 of this chapter with respect to the financing of benefits paid to employees of nonprofit organizations, except that the provisions of Section 41-31-640 shall not be applicable thereto, and except that for the purposes of Section 41-31-670 no governmental entity as defined in Section 41-27-230(2) may use any credit balance in its experience rating account for payment, credit, set off, or reduction of reimbursement of any amount of regular or extended benefits attributable to service in its employment.
HISTORY: 1962 Code Section 68-230; 1971 (57) 950; 1977 Act No. 161, Section 21; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment made no apparent change to this section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-820. Deposit and review of premiums collected from state agencies; transfers from general fund to cover claims.

(A) Unemployment compensation premiums collected from state agencies will be deposited into a separate account and used to pay unemployment compensation benefits to eligible employees of the State. Premiums will be based on experience ratings provided by private consultants and the Department of Administration or the State Fiscal Accountability Authority. The Unemployment Compensation Funds' contribution level must be reviewed no less than biennially to ensure that premiums are commensurate with the cost of operating the Unemployment Compensation Fund. All interest earned on this account must be retained by the Unemployment Compensation Fund and used to offset costs.
(B) Notwithstanding the amounts annually appropriated as "Unemployment Compensation Insurance" to cover unemployment benefit claims paid to employees of the state government who are entitled under federal law, the State Treasurer and the Comptroller General, are hereby authorized and directed to pay from the general fund of the State to the department funds necessary to cover actual benefit claims paid during the current fiscal year which exceed the amounts paid in for this purpose by the various agencies, departments, and institutions subject to unemployment compensation claims. The department must certify quarterly to the State Fiscal Accountability Authority and the Department of Administration the state's liability for such benefit claims actually paid to claimants who were employees of the State of South Carolina and entitled under federal law. The amount so certified must be remitted to the department.
HISTORY: 2002 Act No. 356, Section 1, Pt IX.J; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment in subsection (B) substituted "department funds necessary" for "South Carolina Employment Security Commission such funds as are necessary" in the first sentence; and substituted "department" for "Employment Security Commission" in the second and third sentences.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-910. General provisions.

Departmental administrative contingency assessments must accrue and become payable by each employer who is subject to the assessments as defined in Section 41-27-410 for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for employment. The assessments are due and payable by each subject employer to the department for the departmental administrative contingency fund and are not deductible, in whole or in part, from the wages of individuals in the employer's employ. No determination and assessments may be instituted more than four years after the last day of the month immediately following the calendar quarter for which the assessments were payable. The limitation period contained in this section does not apply to an employer that wilfully fails to file a departmental contingency assessment report pursuant to this section or pursuant to regulations promulgated by the department, or has knowingly made a false statement or has intentionally failed to disclose a material fact on a departmental contingency assessment report.
HISTORY: 1986 Laws Act No. 362, Section 13; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-920. Inclusion of assessments in quarterly contribution report.

Departmental administrative contingency assessments must be reported on the employer's quarterly contribution report according to the same rules as the department may prescribe for contributions.
HISTORY: 1986 Laws Act No. 362, Section 13; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "departmental" for "employment security" and "department" for "commission".
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 31 - Contributions And Payments To The Unemployment Trust Fund › Section 41-31-930. Penalty for late payment.

If any employer's amount of the departmental administrative contingency assessment which is due and payable, as prescribed by the department, is unpaid ten days following the date on which an assessment or debit memorandum has been issued, a penalty of ten dollars may be assessed.
HISTORY: 1986 Laws Act No. 362, Section 13; 2010 Act No. 234, Section 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment substituted "departmental" for "employment security", substituted "department" for "commission", and deleted "therefor" after "has been issued".
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-10. Creation and content of unemployment compensation fund.

There is established a special fund, to be known as the unemployment compensation fund, which must be administered separate and apart from all public monies or funds of the State. This fund must consist of:
(1) all contributions and payments in lieu of contributions collected under Chapters 27 through 41 of this title;
(2) interest earned on any money in the fund;
(3) property or securities acquired through the use of money belonging to the fund;
(4) earnings of those properties or securities;
(5) money credited to this State's account in the unemployment trust fund pursuant to Section 903 of the Social Security Act, as amended;
(6) money received from the federal government as reimbursements pursuant to Section 204 of the Federal-State Extended Compensation Act of 1970; and
(7) money received for the fund from another source. Money in the fund must be comingled and undivided.
HISTORY: 1962 Code Section 68-301; 1952 Code Section 68-301; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1969 (56) 268; 1973 (58) 248; 2010 Act No. 146, Section 53, eff March 30, 2010.
Effect of Amendment
The 2010 amendment made nonsubstantive changes to this section.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-20. Department to control fund.

Subject to the provisions of Chapters 27 through 41 of this title, the department is invested with the full power, authority, and jurisdiction over the fund, including all money, property, and securities belonging to it, and may perform any and all acts, whether or not specifically designated in this title, which are necessary or convenient in the administration of this title consistent with the provisions of those chapters.
HISTORY: 1962 Code Section 68-302; 1952 Code Section 68-302; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 54, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-30. State Treasurer shall administer fund and issue warrants upon it.

The State Treasurer is ex officio treasurer and custodian of the fund and shall administer it pursuant to the directions of the department and shall issue his warrants upon it pursuant to regulations promulgated by the department.
HISTORY: 1962 Code Section 68-303; 1952 Code Section 68-303; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 55, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for two occurrences of "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-40. Three separate accounts within fund; collections credited to clearing account.

All money in the fund must be comingled and undivided, but the State Treasurer shall maintain within the fund three separate accounts:
(a) a clearing account;
(b) an unemployment trust fund account; and
(c) a benefit account.
All money payable to the fund, upon receipt of the money by the department, must be forwarded to the State Treasurer who immediately shall credit it to the clearing account.
HISTORY: 1962 Code Section 68-304; 1952 Code Section 68-304; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 56, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-45. Annual reports; trend charts; cost analysis.

(A) The department shall report, by October first of each year, to the General Assembly, the Review Committee, and to the Governor the amount in the unemployment trust fund and make an assessment of its funding level.
(B)(1) The annual assessment report must contain a trend chart concerning the unemployment trust fund's annual balance each year for at least the previous five years. The chart must compare the ending balance for each year with the minimum reserves needed to withstand an average recession and a severe recession.
(2) The annual assessment report also must contain an analysis of the cost paid to beneficiaries and cost-shifting, if any, from companies without a negative balance in their account fund to companies with a negative balance in their fund account. The analysis must be conducted with accepted actuarial principles on the basis of statistics of employment, business activity, and other relevant factors for the longest possible period. The analysis also must include recommendations for adjusting the tax structure to address inequities that arise due to cost-shifting.
HISTORY: 1999 Act No. 73, Section 3, eff June 11, 1999; 2010 Act No. 146, Section 8, eff March 30, 2010.
Effect of Amendment
The 2010 amendment rewrote this section to require the Department of Workforce to file annual reports including trend charts and cost analyses.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-50. Transfer of funds to United States Secretary of the Treasury for federal unemployment trust fund.

After clearance thereof, all moneys in the clearing account other than such as may have been refunded pursuant to Section 41-31-360 or item (6) of Section 41-27-260 shall be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this State in the unemployment trust fund, established and maintained pursuant to Section 904 of the Social Security Act, as amended, any provisions of law in this State relating to the deposit, administration, release or disbursement of moneys in the possession or custody of this State to the contrary notwithstanding.
HISTORY: 1962 Code Section 68-305; 1952 Code Section 68-305; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-60. Withdrawals from unemployment trust fund shall constitute benefit account.

The benefit account consists of all monies requisitioned from this state's account in the unemployment trust fund and no monies may be withdrawn from the unemployment trust fund for the payment of any interest accrued on advances granted to the State under Title XII of the Social Security Act for the purposes of this chapter, and this interest must be paid from sources other than the unemployment trust fund.
HISTORY: 1962 Code Section 68-306; 1952 Code Section 68-306; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1984 Act No. 406, Section 2.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-70. Deposit of moneys in clearing and benefit accounts.

Except as otherwise provided in Chapters 27 through 41 of this Title, moneys in the clearing and benefit accounts may be deposited in any depository bank in which general funds of the State may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. Moneys of the unemployment compensation fund when in the clearing account or benefit account shall not be commingled with other State funds but shall be maintained in separate accounts on the books of the depository bank or banks handling these accounts and shall be secured by such bank or banks by such securities or surety bond as are required by law of depositories of State funds and the collateral pledged shall be maintained in a separate custody account.
HISTORY: 1962 Code Section 68-307; 1952 Code Section 68-307; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-80. Moneys must be requisitioned from State's account in unemployment trust fund for payment of benefits and refunds.

Except as provided in Section 41-33-180, money must be requisitioned from this State's account in the unemployment trust fund solely for the payment of benefits or refunds pursuant to Section 41-31-360 or item (6) of Section 41-27-260 and in accordance with regulations prescribed by the department; except that money credited to this account pursuant to Section 903 of the Social Security Act, as amended, must be used exclusively as provided in Sections 41-33-130 to 41-33-160.
HISTORY: 1962 Code Section 68-308; 1952 Code Section 68-308; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 2002 Act No. 306, Section 8, eff June 5, 2002; 2010 Act No. 146, Section 57, eff March 30, 2010.
Effect of Amendment
The 2002 amendment substituted "must" for "shall" in two places, and "41-31-360" for "41-33-360".
The 2010 amendment substituted "department" for "commission"; and made one other nonsubstantive change.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-90. Requisitions by department on State Treasurer.

The department shall from time to time issue its requisition for a lump sum amount for the payment of benefits or refunds upon the Comptroller General who shall draw his warrant on the State Treasurer in the form provided by law. The Treasurer shall pay this amount to the department by a check drawn on the benefit account, notwithstanding any provisions of law in this State relating to deposit, administration, release and disbursement of money in the possession or custody of this State to the contrary. The department in requisitioning lump sum withdrawals from the State Treasurer for the payment of individual benefit claims shall not exceed in any event the balance of funds in the benefit account, and the requisition must be in an amount estimated to be necessary for benefit payments for a period that the department may prescribe by regulation.
HISTORY: 1962 Code Section 68-309; 1952 Code Section 68-309; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 58, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for four occurrences of "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-100. Deposit of amounts drawn by department; security.

Such lump sum amounts when received by the department from the State Treasurer must be immediately deposited by the department in a benefit payment account maintained in the name of the department in that bank or public depository and under conditions the department determines necessary. The bank or public depository must be one in which general funds of the State may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund or benefit payment account. The department shall require the bank or depository it selects as the depository of the benefit payment account security in an amount equal to the amount on deposit. This security must consist of securities or a surety bond required by law of depositories of state funds.
HISTORY: 1962 Code Section 68-310; 1952 Code Section 68-310; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 59, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for five occurrences of "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-110. Representatives of department shall sign checks; bonds of representatives.

The department shall delegate to designated representatives the authority to sign checks on the benefit payment account and the signature of one of the designated representatives must be required on each check. The department shall require the representative to give a bond in an amount the department determines for his faithful performance of his duties in connection with the benefit payment account in a form prescribed by law or approved by the Attorney General. Premiums for these bonds must be paid from the unemployment compensation administration fund. A duly authorized representative of the department may draw and issue its checks on the benefit payment account for the payment of individual benefit claims.
HISTORY: 1962 Code Section 68-311; 1952 Code Section 68-311; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 60, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for four occurrences of "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-120. Payment of refunds.

A refund payable pursuant to Section 41-31-360 or item (6) of Section 41-27-260 may be paid from the clearing or benefit accounts upon requisition by the department to the Comptroller General, who shall draw his warrant in the usual form provided by law on the State Treasurer, who shall pay the refund from the proper account.
HISTORY: 1962 Code Section 68-312; 1952 Code Section 68-312; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 2010 Act No. 146, Section 61, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-130. Appropriation or formal release not required for expenditures from benefit account or refunds from clearing account.

An expenditure of money in the benefit account and a refund from the clearing account must not be subject to a provision of law requiring a specific appropriation or other formal release by state officers of money in their custody. A warrant issued for the payment of a benefit and a refund must bear the signature of the department or a duly authorized agent for that purpose.
HISTORY: 1962 Code Section 68-313; 1952 Code Section 68-313; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 2010 Act No. 146, Section 62, eff March 30, 2010.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission"; and made other nonsubstantive changes.
2023 South Carolina Code of Laws › Title 41 - Labor and Employment › Chapter 33 - Employment And Workforce - Funds › Section 41-33-140. Withdrawal and use of money credited to State's account in unemployment trust fund.

Money credited to the account of this State pursuant to Section 903 of the Social Security Act, as amended, may not be withdrawn or used except for the payment of benefits and for the payment of expenses for the administration of Chapters 27 through 41 of this Title. Amounts credited to this State's account in the unemployment trust fund under Section 903 of the Social Security Act which are obligated for administration or paid out for benefits shall be charged against equivalent amounts which were first credited and which are not already so charged; except that no amount obligated for administration during a twelve-month period specified in Section 41-33-150 (3) may be charged against any amount credited during such a twelve-month period earlier than the twenty-fourth preceding such period.
HISTORY: 1962 Code Section 68-313.1; 1952 Code Section 68-313; 1942 Code Section 7035-89; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1957 (50) 580; 1959 (51) 286; 1964 (53) 2089; 1969 (56) 248; 1973 (58) 248.