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Legally Required Benefits: South Carolina

Legally Required Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Meryl Gutterman, formerly of Nukk-Freeman & Cerra, PC


  • Unemployment insurance is a nationwide program created to provide partial wage replacement to unemployed workers while they conduct an active search for work. Unemployment insurance is a joint federal-state program based on federal law and executed through state law. See South Carolina Unemployment Insurance.
  • Under South Carolina law, an employer must establish an unemployment tax account and make quarterly unemployment insurance tax contributions if it meets certain criteria. See Covered Employers.
  • Individuals must meet certain eligibility requirements to receive unemployment insurance benefits. See Eligibility Requirements.
  • Employers that experience regularly occurring vacation periods may not have to pay unemployment insurance benefits during that time and employees may be ineligible for unemployment benefits. See Employer Vacation Policy.
  • When a claimant files for unemployment benefits, the South Carolina Department of Employment and Workforce investigates the claim by contacting both the claimant and the claimant's former employer. See Filing Claims.
  • Employers are subject to certain recordkeeping requirements, quarterly contribution and wage reporting requirements, and posting requirements. See Recordkeeping and Reporting Requirements; Posting Requirements.