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2021 Unemployment Insurance Tax Rate Table

 

The 2021 tax rates for businesses will remain unchanged from their 2020 levels due to legislative action in response to the COVID-19 pandemic. For 2021 there will be no solvency surcharge imposed.

The tax rates applicable for wages paid between January 1, 2021 and December 31, 2021 are shown in the table below. An Annual Tax Rate Notice detailing individual rates was distributed to each employer November 13, 2020. Individual rates are based on an employer’s computed benefit ratio. The tax class assignment in the notice should be used for the full calendar year. Please note that tax rates are applicable to the first $14,000 each employee earns.

Although tax rates for each tax class are frozen at their 2020 levels, individual businesses may still move between classes based on their unemployment claim activity that was prior to the pandemic and/or not COVID-19 related.

All businesses with charges against their accounts are provided a “charge statement” quarterly to review and have 30 days to protest any charges they do not believe should be on their account.

Rate Class Lower Benefit Ratio Upper Benefit Ratio Base Rate (Benefits) Solvency Surcharge Contingency Assessment Total Effective Rate Maximum Cost Per Employee
1 0.000000 0.000000 0.000% 0.000% 0.060% 0.060% $8.40
2 0.000001 0.000449 0.171% 0.000% 0.060% 0.231% $32.34
3 0.000450 0.000790 0.190% 0.000% 0.060% 0.250% $35.00
4 0.000791 0.001013 0.211% 0.000% 0.060% 0.271% $37.94
5 0.001014 0.001361 0.234% 0.000% 0.060% 0.294% $41.16
6 0.001362 0.001629 0.260% 0.000% 0.060% 0.320% $44.80
7 0.001630 0.002018 0.289% 0.000% 0.060% 0.349% $48.86
8 0.002019 0.002193 0.322% 0.000% 0.060% 0.382% $53.48
9 0.002194 0.002557 0.357% 0.000% 0.060% 0.417% $58.38
10 0.002558 0.003040 0.397% 0.000% 0.060% 0.457% $63.98
11 0.003041 0.003560 0.441% 0.000% 0.060% 0.501% $70.14
12 0.003561 0.004035 0.490% 0.000% 0.060% 0.550% $77.00
13 0.004036 0.004739 0.588% 0.000% 0.060% 0.648% $90.72
14 0.004740 0.005472 1.199% 0.000% 0.060% 1.259% $176.26
15 0.005473 0.006536 1.333% 0.000% 0.060% 1.393% $195.02
16 0.006537 0.008124 1.481% 0.000% 0.060% 1.541% $215.74
17 0.008125 0.010038 1.645% 0.000% 0.060% 1.705% $238.70
18 0.010039 0.013269 1.828% 0.000% 0.060% 1.888% $264.32
19 0.013270 0.019519 2.031% 0.000% 0.060% 2.091% $292.74
20 0.019520 999.999999 5.400% 0.000% 0.060% 5.460% $764.40

 

 To see previous years' tax contribution tables, click here.

 


Tax Rates
 

Under South Carolina law, tax rate schedules adjust automatically each year based on a formula that considers the:

  • Projected benefit costs for the year (“base rate”)
  • Projected amount required to return the Trust Fund to an adequate balance by 2020 ("solvency surcharge")

Tax rates are set each year to fund these components. Each employer is also responsible for a Departmental Administrative Contingency Assessment (DACA) surcharge of 0.06 percent which is added to the base rate and interest surcharge:

Total Tax Rate = Base Rate + Solvency Surcharge (zero) + DACA

South Carolina laws governing the tax rate assignment do not have an appeal process. For questions concerning your notice, experience rating, or request for review, please contact employer tax services via request for information screen from the online portal. Request for information can be accessed via request account information link after logging into the self-service portal. Inquiries can be submitted through your employer portal as a request for information by logging into https://uitax.dew.sc.gov.

For the Employer Tax Rate Guide to show you how to access your 2020 Tax Rate in your State Unemployment Insurance Tax System (SUITS) account, click here

To view the 2020 Tax Rate Insert, click here.




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