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The Official Web Site of the State of South Carolina

We are aware that some eligible claimants have reported they have not received their payment for last week. Please know that depending on your payment method and your financial institution it may take 48-72 hours for your benefits to show up in your bank account or on a debit card.

We make nightly changes to the claimant system (MyBenefits Portal) from 11 pm – 3 am, and the system will be temporarily unavailable during this time. 

 

Visit dew.sc.gov/DUAFAQs to see if you are eligible to receive Disaster Unemployment Assistance due to Hurricane Ian, learn how to apply, and more.

Tax Rate Information

2023 Unemployment Insurance Tax Rate Table

The 2023 tax rates for businesses will decrease or remain unchanged from their 2022 levels. For 2023, there will be no solvency surcharge imposed.

The tax rates applicable for wages paid between January 1, 2023 and December 31, 2023 are shown in the table below. 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 lower or the same as their 2022 levels, individual businesses may still move between classes based on their unemployment claim activity.

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.

2023 Unemployment Insurance Tax Rates

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 0.000489 0.136% 0.000% 0.060% 0.196% $27.44
3 0.000490 0.000839 0.151% 0.000% 0.060% 0.211% $29.54
4 0.000840 0.001142 0.168% 0.000% 0.060% 0.228% $31.92
5 0.001143 0.001429 0.187% 0.000% 0.060% 0.247% $34.58
6 0.001430 0.001699 0.207% 0.000% 0.060% 0.267% $37.38
7 0.001700 0.002024 0.230% 0.000% 0.060% 0.290% $40.60
8 0.002025 0.002366 0.256% 0.000% 0.060% 0.316% $44.24
9 0.002367 0.002737 0.284% 0.000% 0.060% 0.344% $48.16
10 0.002738 0.003086 0.316% 0.000% 0.060% 0.376% $52.64
11 0.003087 0.003565 0.351% 0.000% 0.060% 0.411% $57.54
12 0.003566 0.004150 0.390% 0.000% 0.060% 0.450% $63.00
13   0.004151 0.004814 0.468% 0.000% 0.060% 0.528% $73.92
14 0.004815 0.005696 0.929% 0.000% 0.060% 0.989% $138.46
15 0.005697 0.006662 1.032% 0.000% 0.060% 1.092% $152.88
16 0.006663 0.008177 1.147% 0.000% 0.060% 1.207% $168.98
17 0.008178 0.010219 1.274% 0.000% 0.060% 1.334% $186.76
18 0.010220 0.014136 1.415% 0.000% 0.060% 1.475% $206.50
19 0.014137 0.022115 1.573% 0.000% 0.060% 1.633% $228.62
20 0.022116 999.999999 5.400% 0.000% 0.060% 5.460% $764.40

View previous years' tax contribution tables.

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.

You may also view the 2020 Tax Rate Insert (PDF).