Legally Required Benefits: South Carolina
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.