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Paying Taxes
 

Taxes are owed based on the amount of wages paid to your employees in a quarter, as reported on your quarterly wage report.

If you are a non-profit organization or government entity that has chosen to become reimbursable, visit the Responsibilities of Reimbursable Employers section for more information on how to pay your taxes.

See the contribution tax chart here.

All quarterly payments must be made by the respective due dates listed below.

Quarter Due by:
January - March April 30
April - June July 31
July - September October 31
October - December January 31

 

You may submit an electronic payment when you file your quarterly report online at SCBOS. Taxes are calculated automatically when you file electronically. Detailed instructions on electronic payments can be found within the SCBOS system. Please call 803-898-5690 or contact the SCBOS Help Desk if you need assistance navigating through the SCBOS filing program.

If you choose to report quarterly wages using DEW’s paper form, you are responsible for calculating taxes owed as well as submitting payment by mail.

Please mail paper quarterly reports and payments to the below address.

S.C. Department of Employment and Workforce
Contribution Section
P.O. Box 7103
Columbia, SC 29202

Tax Collection Notice

The S.C. Department of Employment and Workforce works with GC Services, a third-party debt collection agency, in an attempt to resolve outstanding unemployment insurance taxes owed to South Carolina. If you have received a call and/or correspondence from GC Services, please contact them immediately at 866-954-0752 to resolve your outstanding tax debt.

GC Services is among the largest privately owned outsourced contact center providers in the United States. For 58 years, GC Services has provided collection solutions for public and private sectors and across all industries. They have built a solid reputation through their ability to maximize customer value. To learn more about GC Services, please visit www.gcserv.com.

Tax Rates

When employers become liable for UI taxes, they are classified as new employers and are assigned a new employer rate. Tax rates are re-determined each calendar year based on the employer’s history as of the preceding June. An employer’s exact rate depends on its experience with the UI system and current economic conditions.

UI taxes are only charged on the first $14,000 of wages earned by an individual (Note: This amount increased from $12,000 to $14,000 as of January 1, 2015). This is what is referred to as taxable wages. Once you have paid taxes on the first $14,000 of an individual’s wages, you do not owe any additional taxes for the remainder of the calendar year. Wages earned after $14,000 are defined as excess wages.

New Employers
 

Newly liable employers who do not acquire the experience of a previously liable employer begin with a predetermined tax rate set by South Carolina law. The tax rate for new employers is the tax rate applicable for tax rate class 12 for a given year. For the specific tax rate, please see the contribution table in effect for the current year.

Once an employer has accomplished 12 months of liability, they will have their tax rate computed on the date of the next rate computation based on their own history.

Experience-Rated Employers

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.




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