Government entities

Do governmental entities need to establish an unemployment tax account with DEW? State governmental agencies are liable for South Carolina UI tax contributions, and local governments that employ at least one individual; regardless of the number of weeks the individual is employed or how much he is paid also must establish an account.

All employers that are liable for paying quarterly UI taxes must preserve employee records and submit quarterly wage reports.

Voluntary Election

If you are not liable for UI taxes, you can elect to become liable. Complete the Election to Become an Employer Form (UCE-154) and submit it to the address below.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

However, certain organizations in South Carolina do not pay quarterly UI taxes. Instead these entities reimburse DEW for the total dollar value of UI benefits paid to their former employees.

State government agencies are required to be reimbursable employers.

Local government entities that are liable for UI taxes can choose to become reimbursable employers by completing and mailing the Election to Become Reimbursable Form (UCE-155) to the address below. Without this documentation, the organization is considered an employer liable for paying quarterly UI taxes.

S.C. Department of Employment and Workforce
Employer Status Unit
P.O. Box 995
Columbia, SC 29202

For more information on paying taxes as a reimbursable employer, read the Responsibilities of Reimbursable Employers page.

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