2016 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.