DEW UI Tax Code

From the Legislature

Amend The South Carolina Code Of Laws By Amending Section 41-31-5, Relating To Contributions And Payments To The Unemployment Trust Fund Definitions, So As To Change The Lookback Period For The Benefit Ratio; By Amending Section 41-31-45, Relating To Debt Status Estimates, So As To Provide For A Solvency Target For The Fund; By Amending Section 41-31-60, Relating To The Tax Rate When A Delinquent Report Is Received, So As To Change The Penalty For An Outstanding Lien; By Amending Section 41-31-350, Relating To The Penalty For Failure To File A Report, So As To Remove The Cap On The Penalty For Failing To File A Report; And By Amending Section 41-31-370, Relating To Interest On Unpaid Contributions, So As To Remove The Cap On The Penalty For Failure To Pay Contributions.