Contributions And Payments To The Unemployment Trust Fund

  1. Law
  2. South Carolina Code of Laws
  3. Labor and Employment
  4. Contributions And Payments To The Unemployment Trust Fund

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Section
41-31-5

Definitions.

Section
41-31-10

General rate of contribution.

Section
41-31-20

Employers' accounts.

Section
41-31-30

Classification of employers.

Section
41-31-40

Base rate computation periods.

Section
41-31-45

Debt status estimates; promulgation of regulations.

Section
41-31-50

Determination of tax rates.

Section
41-31-52

Benefits for seasonal workers.

Section
41-31-55

Additional surcharges when fund insolvent; rates; deposit in special account.

Section
41-31-60

Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding.

Section
41-31-70

Account shall not be terminated on account of suspension of business for service in armed forces.

Section
41-31-80

Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011.

Section
41-31-90

Effect of change of corporate name.

Section
41-31-100

Successor by purchase, merger of entire business as employer; notice.

Section
41-31-110

Computation of base rates applicable to successors.

Section
41-31-120

Successor by merger, purchase of part of established business.

Section
41-31-125

Assignment of employment benefit record upon acquisition or reorganization of existing employment unit.

Section
41-31-130

Refunds not authorized; adjustments made by deductions from future payments.

Section
41-31-140

Transfer of experience rating account.

Section
41-31-150

Treatment of fractions of a cent.

Section
41-31-160

Contribution reports shall not be required more frequently than quarterly.

Section
41-31-170

Report to employer on status of account; protests.

Section
41-31-310

Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.

Section
41-31-320

Examination of reports and computation of contribution; notice of excess due.

Section
41-31-330

Imposition of penalty.

Section
41-31-340

Department to give notice of improper reports; determination of contribution when employer fails to file proper report.

Section
41-31-350

Penalty for failure to file report.

Section
41-31-360

Adjustments and refunds.

Section
41-31-370

Interest on unpaid contributions.

Section
41-31-380

Lien for contributions, interest, penalties, and costs.

Section
41-31-390

Issuance of warrant of execution for collection.

Section
41-31-400

Procedure under execution.

Section
41-31-410

Fees.

Section
41-31-420

Priorities under legal dissolution or distribution.

Section
41-31-600

Definition of "nonprofit organization".

Section
41-31-610

Application of article.

Section
41-31-620

Election to make payments in lieu of contributions.

Section
41-31-630

Method of making payments; appeal from department's determination of amount due; interest and penalties.

Section
41-31-640

Security to insure payments.

Section
41-31-650

Failure to post security.

Section
41-31-660

Amount of payments; group accounts.

Section
41-31-670

Special provisions for organizations that made regular contributions prior to January 1, 1969.

Section
41-31-810

Application of Article 5.

Section
41-31-820

Deposit and review of premiums collected from state agencies; transfers from general fund to cover claims.

Section
41-31-910

General provisions.

Section
41-31-920

Inclusion of assessments in quarterly contribution report.

Section
41-31-930

Penalty for late payment.