There is a newer version of the South Carolina Code of Laws
2016 South Carolina Code of Laws
Title 41 - Labor and Employment
CHAPTER 31 - CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND
ARTICLE 1 Rates of Contributions- Section 41-31-5. Definitions.
- Section 41-31-10. General rate of contribution.
- Section 41-31-20. Employers' accounts.
- Section 41-31-30. Classification of employers.
- Section 41-31-40. Base rate computation periods.
- Section 41-31-45. Debt status estimates; promulgation of regulations.
- Section 41-31-50. Determination of tax rates.
- Section 41-31-52. Benefits for seasonal workers.
- Section 41-31-55. Additional surcharges when fund insolvent; rates; deposit in special account.
- Section 41-31-60. Tax rate where delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax shall be outstanding.
- Section 41-31-70. Account shall not be terminated on account of suspension of business for service in armed forces.
- Section 41-31-80. Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011.
- Section 41-31-90. Effect of change of corporate name.
- Section 41-31-100. Successor by purchase, merger of the like of entire business as employer; notice.
- Section 41-31-110. Computation of base rates applicable to successors.
- Section 41-31-120. Successor by merger, purchase or the like of part of established business.
- Section 41-31-125. Assignment of employment benefit record upon acquisition or reorganization of existing employment unit.
- Section 41-31-130. Refunds not authorized; adjustments made by deductions from future payments.
- Section 41-31-140. Transfer of experience rating account.
- Section 41-31-150. Treatment of fractions of a cent.
- Section 41-31-160. Contribution reports shall not be required more frequently than quarterly.
- Section 41-31-170. Report to employer on status of account; protests.
- Section 41-31-310. Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.
- Section 41-31-320. Examination of reports and computation of contribution; notice of excess due.
- Section 41-31-330. Imposition of penalty.
- Section 41-31-340. Department to give notice of improper reports; determination of contribution when employer fails to file proper report.
- Section 41-31-350. Penalty for failure to file report.
- Section 41-31-360. Adjustments and refunds.
- Section 41-31-370. Interest on unpaid contributions.
- Section 41-31-380. Lien for contributions, interest, penalties and costs.
- Section 41-31-390. Issuance of warrant of execution for collection.
- Section 41-31-400. Procedure under execution.
- Section 41-31-410. Fees.
- Section 41-31-420. Priorities under legal dissolution or distribution.
- Section 41-31-600. Definition of "nonprofit organization".
- Section 41-31-610. Application of article.
- Section 41-31-620. Election to make payments in lieu of contributions.
- Section 41-31-630. Method of making payments; appeal from department's determination of amount due; interest and penalties.
- Section 41-31-640. Security to insure payments.
- Section 41-31-650. Failure to post security.
- Section 41-31-660. Amount of payments; group accounts.
- Section 41-31-670. Special provisions for organizations that made regular contributions prior to January 1, 1969.
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