Administrative Tax Appeal

Employers may appeal an administrative determination regarding the status, liability and applicable contributions rate using the Notice of Appeal to the Appeal Tribunal Form (APP-100). The appeal tribunal will review the initial determination and affirm, modify or reverse the decision. 

Appeals must be made within 30 days from the initial administrative determination.

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

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

During the hearing an administrative hearing officer acts as the impartial judge of all facts presented and a field deputy speaks on behalf of the agency.

Corporations must be represented by an attorney licensed in the state of South Carolina. Other entities may represent themselves but the administrative hearing officer will ensure that the case’s facts are fully developed. 

This hearing represents your only opportunity to present evidence. The parties must ensure witnesses, documentary evidence, and other relevant information is presented on the record during the hearing. 

If you cannot participate in the hearing notify the appeal tribunal at 803-737-2520 as soon as possible. Depending on the circumstances, the appeal tribunal may postpone your hearing or allow you to participate by telephone.

The administrative hearing officer will mail a written decision to the addresses on record of all parties involved.

Click these links to find more information on laws and regulations governing DEW.

For more information, please contact the Appellate Division at 803-737-2520.


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