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2025 Unemployment Insurance Tax Rate Table
The 2025 tax rates for businesses will decrease or remain unchanged from their 2024 levels. For 2025, there will be no solvency surcharge imposed.
The tax rates applicable for wages paid between January 1, 2025 and December 31, 2025 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 2024 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.
New Employers
Newly liable employers who do not acquire the experience of a previously liable employer begin with a predetermined tax rate set by South Carolina law. The tax rate for new employers is the tax rate applicable for tax rate class 12 for a given year, or one percent, whichever is higher. For the specific tax rate, please see the contribution table in effect for the current year.
Once an employer has accomplished 12 months of liability, they will have their tax rate computed on the date of the next rate computation based on their own history.
|
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 | 0.000202 | 0.101% | 0.000% | 0.060% | 0.161% | $22.54 |
| 3 | 0.000203 | 0.000365 | 0.112% | 0.000% | 0.060% | 0.172% | $24.08 |
| 4 | 0.000366 | 0.000544 | 0.125% | 0.000% | 0.060% | 0.185% | $25.90 |
| 5 | 0.000545 | 0.000733 | 0.139% | 0.000% | 0.060% | 0.199% | $27.86 |
| 6 | 0.000734 | 0.000848 | 0.154% | 0.000% | 0.060% | 0.214% | $29.96 |
| 7 | 0.000849 | 0.000959 | 0.171% | 0.000% | 0.060% | 0.231% | $32.34 |
| 8 | 0.000960 | 0.001171 | 0.190% | 0.000% | 0.060% | 0.250% | $35.00 |
| 9 | 0.001172 | 0.001436 | 0.211% | 0.000% | 0.060% | 0.271% | $37.94 |
| 10 | 0.001437 | 0.001665 | 0.235% | 0.000% | 0.060% | 0.295% | $41.30 |
| 11 | 0.001666 | 0.001927 | 0.261% | 0.000% | 0.060% | 0.321% | $44.94 |
| 12 | 0.001928 | 0.002329 | 0.290% | 0.000% | 0.060% | 0.350% | $49.00 |
| 13 | 0.002330 | 0.002732 | 0.348% | 0.000% | 0.060% | 0.408% | $57.12 |
| 14 | 0.002733 | 0.003334 | 0.881% | 0.000% | 0.060% | 0.941% | $131.74 |
| 15 | 0.003335 | 0.004095 | 0.979% | 0.000% | 0.060% | 1.039% | $145.46 |
| 16 | 0.004096 | 0.005123 | 1.087% | 0.000% | 0.060% | 1.147% | $160.58 |
| 17 | 0.005124 | 0.006662 | 1.208% | 0.000% | 0.060% | 1.268% | $177.52 |
| 18 | 0.006663 | 0.008975 | 1.342% | 0.000% | 0.060% | 1.402% | $196.28 |
| 19 | 0.008976 | 0.014543 | 1.491% | 0.000% | 0.060% | 1.551% | $217.14 |
| 20 | 0.014544 | 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”)
- Any additional amounts that may be needed if the Trust Fund does not have an adequate balance as required by law (“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 2024 Tax Rate Insert (PDF).