The Official Web Site of the State of South Carolina



SUITS, the employer tax system, will be temporarily unavailable on Sunday, December 3, from 12-4 PM due to monthly maintenance. We thank you for your patience.

Offers of Work

While many South Carolinians will be relieved and excited to return to the security of long-term employment, there will be some who still have barriers, such as childcare, that will prevent them from immediately returning to work. There will also be those who prefer – for various reasons – to continue collecting unemployment insurance even though they could, and should, return to work.

To help employers navigate questions as they reengage their workforce, there are two programs they should be aware of: 

Offers of Work:  Individuals who have turned down offers of suitable work are not eligible to continue receiving UI benefits. If you have offered an individual a job and they refused, it is important for you to report the incident to DEW through your Employer Self Service Portal.

Disqualification may be imposed if DEW determines a written offer of suitable work was refused, regardless of whether it was sent to the claimant by registered mail, certified mail, U.S. Mail, email or text message. Whenever possible, employers should follow up with their employees via email, phone, or text to confirm the offer was actually received. Supporting documentation will help DEW make the right decision in reviewing these cases.

The Refusal of Job Offer Guide (PDF) provides screenshots and instructions to help you through the process.

Or you can submit an Offers of Work Form (UCB-261) to:

S.C. Department of Employment and Workforce
Attn: Offers of Work
P.O. Box 995
Columbia, SC 29202


Recall Taskforce

The Recall Taskforce was created to assist businesses that re-opened after a pandemic shutdown who are attempting to recall their former workers back to work. If a former worker refuses an offer of work, without good cause, the employer can report it to DEW. After review, the claimant can be found ineligible to continue to collect unemployment insurance. 

If 10 or more former employees refuse an offer of work, you can request a spreadsheet by emailing to complete a batch submission.

This process ensures that only eligible individuals receive UI benefits and helps minimize tax rates for all businesses.