BOP NEWSLETTER • March 2024

South Carolina: New Reporting Requirements

Last year, Governor Henry McMaster signed into law the Statewide Education and Workforce Development Act. Under the Act, employers with at least 10 employees will be subject to the reporting requirements under S.C. Code Ann. § 41-31-160 and S.C. Code Ann. § 41-35-615.

Quarterly Reports:

Effective the first quarter of 2024, employers must file quarterly reports with the South Carolina Department of Employment and Workforce (SCDEW). The law states, every employer with 10 or more employees “shall file that portion of the ‘Employer Quarterly Contribution and Wage Reports’ containing the employee’s social security number, name, Standard Occupational Classification (SOC) code, total number of hours worked, and total wages electronically, in a format approved by the department.

According to the SCDEW, the first quarter’s wage reports are due by April 30, 2024. The reports can be filed electronically through SCDEW’s SUITS platform. Click here to be directed to the website.

Unemployment Insurance Claims:

Starting on March 1, 2024, employers with at least 10 employees are required to respond electronically to requests for information from SCDEW relating to individual claims for unemployment benefits. This change makes it easier for SCDEW to gather information from employers relating to claims for benefits.

In either case, “the department may waive the requirement to file electronically if a hardship is shown. In determining whether a hardship has been shown, the department shall take into account, among other relevant factors, the ability of the employer to comply with the filing requirement at a reasonable cost.”