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.

2024 Contribution Table

The 2024 tax rates for businesses will decrease or remain unchanged from their 2023 levels. For 2024, there will be no solvency surcharge imposed.

The tax rates applicable for wages paid between January 1, 2024 and December 31, 2024 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 2023 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.

2024 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	0.000375	0.122%	0.000%	0.060%	0.182%	$25.48
3	0.000376	0.000598	0.136%	0.000%	0.060%	0.196%	$27.44
4	0.000599	0.000813	0.151%	0.000%	0.060%	0.211%	$29.54
5	0.000814	0.001058	0.167%	0.000%	0.060%	0.227%	$31.78
6	0.001059	0.001275	0.186%	0.000%	0.060%	0.246%	$34.44
7	0.001276	0.001528	0.207%	0.000%	0.060%	0.267%	$37.38
8	0.001529	0.001824	0.230%	0.000%	0.060%	0.290%	$40.60
9	0.001825	0.002106	0.255%	0.000%	0.060%	0.315%	$44.10
10	0.002107	0.002277	0.284%	0.000%	0.060%	0.344%	$48.16
11	0.002278	0.00264	0.315%	0.000%	0.060%	0.375%	$52.50
12	0.002641	0.003097	0.350%	0.000%	0.060%	0.410%	$57.40
13	0.003098	0.003614	0.420%	0.000%	0.060%	0.480%	$67.20
14	0.003615	0.004308	0.895%	0.000%	0.060%	0.955%	$133.70
15	0.004309	0.005147	0.995%	0.000%	0.060%	1.055%	$147.70
16	0.005148	0.006151	1.105%	0.000%	0.060%	1.165%	$163.10
17	0.006152	0.007626	1.228%	0.000%	0.060%	1.288%	$180.32
18	0.007627	0.0105	1.365%	0.000%	0.060%	1.425%	$199.50
19	0.010501	0.016904	1.516%	0.000%	0.060%	1.576%	$220.64
20	0.016905	999.999999	5.400%	0.000%	0.060%	5.460%	$764.40

2023 Contribution 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

2022 Contribution Table

The 2022 tax rates for businesses will decrease or remain unchanged from their 2021 levels due to legislative action taken in 2020. For 2022 there will be no solvency surcharge imposed.

The tax rates applicable for wages paid between January 1, 2022 and December 31, 2022 are shown in the table below. An Annual Tax Rate Notice detailing individual rates will be mailed to each employer November 12, 2021. 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 2021 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.

2022 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	0	0.000%	0.000%	0.060%	0.060%	$8.40
2	0.000001	0.00064	0.171%	0.000%	0.060%	0.231%	$32.34
3	0.000641	0.001011	0.190%	0.000%	0.060%	0.250%	$35.00
4	0.001012	0.001318	0.211%	0.000%	0.060%	0.271%	$37.94
5	0.001319	0.001694	0.234%	0.000%	0.060%	0.294%	$41.16
6	0.001695	0.002034	0.260%	0.000%	0.060%	0.320%	$44.80
7	0.002035	0.002436	0.289%	0.000%	0.060%	0.349%	$48.86
8	0.002437	0.002889	0.322%	0.000%	0.060%	0.382%	$53.34
9	0.00289	0.003235	0.357%	0.000%	0.060%	0.417%	$58.38
10	0.003236	0.003728	0.397%	0.000%	0.060%	0.457%	$63.98
11	0.003729	0.004146	0.441%	0.000%	0.060%	0.501%	$70.14
12	0.004147	0.004767	0.490%	0.000%	0.060%	0.550%	$77.00
13	0.004768	0.005695	0.588%	0.000%	0.060%	0.648%	$90.72
14	0.005696	0.00667	1.083%	0.000%	0.060%	1.143%	$160.02
15	0.006671	0.007795	1.204%	0.000%	0.060%	1.264%	$176.96
16	0.007796	0.009436	1.337%	0.000%	0.060%	1.397%	$195.58
17	0.009437	0.011878	1.486%	0.000%	0.060%	1.546%	$216.44
18	0.011879	0.016108	1.651%	0.000%	0.060%	1.711%	$239.54
19	0.016109	0.027402	1.834%	0.000%	0.060%	1.894%	$265.16
20	0.027403	999.999999	5.400%	0.000%	0.060%	5.460%	$764.40

2021 Contribution Table

The 2021 tax rates for businesses will remain unchanged from their 2020 levels due to legislative action in response to the COVID-19 pandemic. For 2021 there will be no solvency surcharge imposed.

The tax rates applicable for wages paid between January 1, 2021 and December 31, 2021 are shown in the table below. An Annual Tax Rate Notice detailing individual rates was distributed to each employer November 13, 2020. 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 frozen at their 2020 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.

2021 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	0.000449	0.171%	0.000%	0.060%	0.231%	$32.34
3	0.000450	0.000790	0.190%	0.000%	0.060%	0.250%	$35.00
4	0.000791	0.001013	0.211%	0.000%	0.060%	0.271%	$37.94
5	0.001014	0.001361	0.234%	0.000%	0.060%	0.294%	$41.16
6	0.001362	0.001629	0.260%	0.000%	0.060%	0.320%	$44.80
7	0.001630	0.002018	0.289%	0.000%	0.060%	0.349%	$48.86
8	0.002019	0.002193	0.322%	0.000%	0.060%	0.382%	$53.48
9	0.002194	0.002557	0.357%	0.000%	0.060%	0.417%	$58.38
10	0.002558	0.003040	0.397%	0.000%	0.060%	0.457%	$63.98
11	0.003041	0.003560	0.441%	0.000%	0.060%	0.501%	$70.14
12	0.003561	0.004035	0.490%	0.000%	0.060%	0.550%	$77.00
13	0.004036	0.004739	0.588%	0.000%	0.060%	0.648%	$90.72
14	0.004740	0.005472	1.199%	0.000%	0.060%	1.259%	$176.26
15	0.005473	0.006536	1.333%	0.000%	0.060%	1.393%	$195.02
16	0.006537	0.008124	1.481%	0.000%	0.060%	1.541%	$215.74
17	0.008125	0.010038	1.645%	0.000%	0.060%	1.705%	$238.70
18	0.010039	0.013269	1.828%	0.000%	0.060%	1.888%	$264.32
19	0.013270	0.019519	2.031%	0.000%	0.060%	2.091%	$292.74
20	0.019520	999.999999	5.400%	0.000%	0.060%	5.460%	$764.40

2020 Contribution Table

The 2020 tax rate for businesses will be an average of 34 percent lower than in 2019—the largest decrease in the rates so far, putting $68 million back into businesses' pockets. Additionally, with the trust fund rebuilt, the unemployment tax will no longer include a solvency surcharge.
 
The tax rates applicable for wages paid between January 1, 2020, and December 31, 2020, are shown in the table below. An Annual Tax Rate Noticedetailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate 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.

2020 Contributions

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	0.000306	0.171%	0.000%	0.060%	0.231%	$32.34
3	0.000307	0.000570	0.190%	0.000%	0.060%	0.250%	$35.00
4	0.000571	0.000893	0.211%	0.000%	0.060%	0.271%	$37.94
5	0.000894	0.001138	0.234%	0.000%	0.060%	0.294%	$41.16
6	0.001139	0.001452	0.260%	0.000%	0.060%	0.320%	$44.80
7	0.001453	0.001783	0.289%	0.000%	0.060%	0.349%	$48.86
8	0.001784	0.002127	0.322%	0.000%	0.060%	0.382%	$53.48
9	0.002128	0.002286	0.357%	0.000%	0.060%	0.417%	$58.38
10	0.002287	0.002683	0.397%	0.000%	0.060%	0.457%	$63.98
11	0.002684	0.003176	0.441%	0.000%	0.060%	0.501%	$70.14
12	0.003177	0.003777	0.490%	0.000%	0.060%	0.550%	$77.00
13	0.003778	0.004530	0.588%	0.000%	0.060%	0.648%	$90.72
14	0.004531	0.005491	1.199%	0.000%	0.060%	1.259%	$176.26
15	0.005492	0.006789	1.333%	0.000%	0.060%	1.393%	$195.02
16	0.006790	0.008455	1.481%	0.000%	0.060%	1.541%	$215.74
17	0.008456	0.010652	1.645%	0.000%	0.060%	1.705%	$238.70
18	0.010653	0.014878	1.828%	0.000%	0.060%	1.888%	$264.32
19	0.014879	0.026145	2.031%	0.000%	0.060%	2.091%	$292.74
20	0.026146	999.999999	5.400%	0.000%	0.060%	5.460%	$764.40

2019 Contribution Table

The tax rates applicable for wages paid between January 1, 2019, and December 31, 2019, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate 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.

2019 Contributions

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	0.000300	0.220%	0.062%	0.060%	0.342%	$47.88
3	0.000301	0.000604	0.245%	0.069%	0.060%	0.374%	$52.36
4	0.000605	0.000917	0.272%	0.077%	0.060%	0.409%	$57.26
5	0.000918	0.001204	0.302%	0.085%	0.060%	0.447%	$62.58
6	0.001205	0.001382	0.336%	0.095%	0.060%	0.491%	$68.74
7	0.001383	0.001718	0.373%	0.105%	0.060%	0.538%	$75.32
8	0.001719	0.002064	0.414%	0.117%	0.060%	0.591%	$82.74
9	0.002065	0.002434	0.461%	0.130%	0.060%	0.651%	$91.14
10	0.002435	0.002917	0.511%	0.145%	0.060%	0.716%	$100.24
11	0.002918	0.003360	0.568%	0.161%	0.060%	0.789%	$110.46
12	0.003361	0.003919	0.631%	0.179%	0.060%	0.870%	$121.80
13	0.003920	0.004635	0.758%	0.214%	0.060%	1.032%	$144.48
14	0.004636	0.005688	1.383%	0.391%	0.060%	1.834%	$256.76
15	0.005689	0.007013	1.536%	0.435%	0.060%	2.031%	$284.34
16	0.007014	0.008434	1.707%	0.483%	0.060%	2.250%	$315.00
17	0.008435	0.010732	1.896%	0.537%	0.060%	2.493%	$349.02
18	0.010733	0.014922	2.108%	0.596%	0.060%	2.764%	$386.96
19	0.014923	0.023330	2.342%	0.662%	0.060%	3.064%	$428.96
20	0.023331	999.999999	4.209%	1.191%	0.060%	5.460%	$764.40

2018 Contribution Table

The tax rates applicable for wages paid between January 1, 2018, and December 31, 2018, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer. Individual rates are based on an employer’s computed benefit ratio. The tax rate 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.

2018 Contributions

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	0.000002	0.000%	0.000%	0.060%	0.060%	$8.40
2	0.000003	0.000392	0.211%	0.149%	0.06%	0.420%	$58.80
3	0.000393	0.000672	0.235%	0.165%	0.06%	0.460%	$64.40
4	0.000673	0.001038	0.258%	0.182%	0.06%	0.500%	$70.00
5	0.001039	0.001312	0.288%	0.202%	0.06%	0.550%	$77.00
6	0.001313	0.001511	0.323%	0.227%	0.06%	0.610%	$85.40
7	0.001512	0.001825	0.358%	0.252%	0.06%	0.670%	$93.80
8	0.001826	0.002190	0.393%	0.277%	0.06%	0.730%	$102.20
9	0.002191	0.002599	0.440%	0.310%	0.06%	0.810%	$113.40
10	0.002600	0.003148	0.487%	0.343%	0.06%	0.890%	$124.60
11	0.003149	0.003654	0.546%	0.384%	0.06%	0.990%	$138.60
12	0.003655	0.004299	0.605%	0.425%	0.06%	1.090%	$152.60
13	0.004300	0.005102	0.722%	0.508%	0.06%	1.290%	$180.60
14	0.005103	0.006153	1.269%	0.891%	0.06%	2.220%	$310.80
15	0.006154	0.007470	1.410%	0.990%	0.06%	2.460%	$344.40
16	0.007471	0.009284	1.562%	1.098%	0.06%	2.720%	$380.80
17	0.009285	0.011490	1.738%	1.222%	0.06%	3.020%	$422.80
18	0.011491	0.016082	1.932%	1.358%	0.06%	3.350%	$469.00
19	0.016083	0.024765	2.144%	1.506%	0.06%	3.710%	$519.40
20	0.024766	999.999999	3.171%	2.229%	0.06%	5.460%	$764.40

2017 Contribution Table

The tax rates applicable for wages paid between January 1, 2017, and December 31, 2017, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2017. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.

2017 Contributions

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	0.000005	0.000476	0.27%	0.14%	0.06%	0.47%	$65.80
3	0.000477	0.000822	0.29%	0.16%	0.06%	0.51%	$71.40
4	0.000823	0.001201	0.32%	0.18%	0.06%	0.56%	$78.40
5	0.001202	0.001570	0.36%	0.20%	0.06%	0.62%	$86.80
6	0.001571	0.001739	0.40%	0.22%	0.06%	0.68%	$95.20
7	0.001740	0.002084	0.45%	0.24%	0.06%	0.75%	$105.00
8	0.002085	0.002478	0.50%	0.27%	0.06%	0.83%	$116.20
9	0.002479	0.002986	0.55%	0.30%	0.06%	0.91%	$127.40
10	0.002987	0.003544	0.61%	0.34%	0.06%	1.01%	$141.40
11	0.003545	0.004305	0.68%	0.37%	0.06%	1.11%	$155.40
12	0.004306	0.005047	0.76%	0.41%	0.06%	1.23%	$172.20
13	0.005048	0.006031	0.91%	0.49%	0.06%	1.46%	$204.40
14	0.006032	0.007255	1.53%	0.83%	0.06%	2.42%	$338.80
15	0.007256	0.008828	1.70%	0.92%	0.06%	2.68%	$375.20
16	0.008829	0.010663	1.89%	1.03%	0.06%	2.98%	$417.20
17	0.010664	0.014051	2.10%	1.14%	0.06%	3.30%	$462.00
18	0.014052	0.018501	2.33%	1.27%	0.06%	3.66%	$512.40
19	0.018502	0.028432	2.59%	1.41%	0.06%	4.06%	$568.40
20	0.028433	999.999999	3.49%	1.91%	0.06%	5.46%	$764.40

2016 Contribution Table

The tax rates applicable for wages paid between January 1, 2016, and December 31, 2016, are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2016. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.

2016 Contributions

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	0.000543	0.2645%	0.1955%	0.0600%	0.5200%	$72.80
3	0.000544	0.000925	0.2933%	0.2167%	0.0600%	0.5700%	$79.80
4	0.000926	0.001340	0.3278%	0.2422%	0.0600%	0.6300%	$88.20
5	0.001341	0.001799	0.3680%	0.2720%	0.0600%	0.7000%	$98.00
6	0.001800	0.002282	0.4083%	0.3017%	0.0600%	0.7700%	$107.80
7	0.002283	0.002610	0.4485%	0.3315%	0.0600%	0.8400%	$117.60
8	0.002611	0.003181	0.5003%	0.3697%	0.0600%	0.9300%	$130.20
9	0.003182	0.003736	0.5578%	0.4122%	0.0600%	1.0300%	$144.20
10	0.003737	0.004510	0.6210%	0.4590%	0.0600%	1.1400%	$159.60
11	0.004511	0.005415	0.6900%	0.5100%	0.0600%	1.2600%	$176.40
12	0.005416	0.006232	0.7648%	0.5652%	0.0600%	1.3900%	$194.60
13	0.006233	0.007508	0.9143%	0.6757%	0.0600%	1.6500%	$231.00
14	0.007509	0.008943	1.4778%	1.0922%	0.0600%	2.6300%	$368.20
15	0.008944	0.010751	1.6388%	1.2112%	0.0600%	2.9100%	$407.40
16	0.010752	0.013465	1.8228%	1.3472%	0.0600%	3.2300%	$452.20
17	0.013466	0.017545	2.0241%	1.4959%	0.0600%	3.5800%	$501.20
18	0.017546	0.023047	2.2483%	1.6617%	0.0600%	3.9700%	$555.80
19	0.023048	0.034645	2.5013%	1.8487%	0.0600%	4.4100%	$617.40
20	0.034646	999.999999	3.1051%	2.2949%	0.0600%	5.4600%	$764.40

2015 Contribution Table

The tax rates applicable for wages paid between January 1, 2015 and December 31, 2015 are shown in the table below. A Notice of Contribution Rate detailing individual rates was distributed to each employer during the fourth quarter of 2014. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year. Please note that as of January 1, 2015, tax rates are now applicable to the first $14,000 each employee earns.

2015 Contributions

Rate Class	Lower Benefit Ratio	Upper Benefit Ratio	Base Rate (Benefits)	Loan Repayment Rate	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	0.000002	0.000835	0.341%	0.179%	0.060%	0.580%	$81.20
3	0.000836	0.001356	0.373%	0.208%	0.060%	0.640%	$89.60
4	0.001357	0.001976	0.407%	0.233%	0.060%	0.700%	$98.00
5	0.001977	0.002516	0.446%	0.264%	0.060%	0.770%	$107.80
6	0.002517	0.003244	0.489%	0.301%	0.060%	0.850%	$119.00
7	0.003245	0.003957	0.536%	0.344%	0.060%	0.940%	$131.60
8	0.003958	0.004388	0.589%	0.391%	0.060%	1.040%	$145.60
9	0.004389	0.005097	0.648%	0.442%	0.060%	1.150%	$161.00
10	0.005098	0.006032	0.713%	0.497%	0.060%	1.270%	$177.80
11	0.006033	0.007252	0.786%	0.554%	0.060%	1.400%	$196.00
12	0.007253	0.008465	0.867%	0.623%	0.060%	1.550%	$217.00
13	0.008466	0.010073	1.603%	1.257%	0.060%	2.920%	$408.80
14	0.010074	0.012395	1.775%	1.395%	0.060%	3.230%	$452.20
15	0.012396	0.014895	1.965%	1.565%	0.060%	3.590%	$502.60
16	0.014896	0.018018	2.177%	1.743%	0.060%	3.980%	$557.20
17	0.018019	0.022927	2.412%	1.938%	0.060%	4.410%	$617.40
18	0.022928	0.031571	2.673%	2.167%	0.060%	4.900%	$686.00
19	0.031572	0.046238	2.964%	2.416%	0.060%	5.440%	$761.60
20	0.046239	999.999999	3.286%	2.684%	0.060%	6.030%	$844.20

2014 Contribution Table

The tax rates applicable for wages paid between January 1, 2014 and December 31, 2014 are shown in the table below. A Notice of Contribution Rate is distributed to each employer during the fourth quarter of 2013. Individual rates are based on an employer’s computed benefit ratio. The tax rate class assignment in the notice should be used for the full calendar year.

2014 Contributions

Rate Class	Lower Benefit Ratio	Upper Benefit Ratio	Base Rate/ Replenish	Interest + Contingency	Total Effective Rate
1	0.000000	0.000005	0.00	0.089	0.0890
2	0.000006	0.001169	0.64	0.092	0.7320
3	0.001170	0.001978	0.71	0.096	0.8060
4	0.001979	0.002725	0.79	0.100	0.8900
5	0.002726	0.003735	0.88	0.105	0.9850
6	0.003736	0.004654	0.98	0.110	1.0900
7	0.004655	0.005422	1.09	0.116	1.2060
8	0.005423	0.006347	1.21	0.122	1.3320
9	0.006348	0.007066	1.34	0.129	1.4690
10	0.007067	0.008232	1.49	0.137	1.6270
11	0.008233	0.009767	1.66	0.146	1.8060
12	0.009768	0.011427	1.84	0.156	1.9960
13	0.011428	0.013325	3.52	0.244	3.7640
14	0.013326	0.015630	3.91	0.264	4.1740
15	0.015631	0.018632	4.34	0.287	4.6270
16	0.018633	0.023455	4.83	0.312	5.1420
17	0.023456	0.029894	5.36	0.340	5.7000
18	0.029895	0.039541	5.96	0.371	6.3310
19	0.039542	0.059014	6.62	0.406	7.0260
20	0.059015	999.999999	7.36	0.445	7.8050

2013 Contribution Table

The tax rates applicable for wages paid between January 1, 2013 and December 31, 2013 are shown in the table.

2013 Contributions

Rate Class	Lower Benefit Ratio	Upper Benefit Ratio	Base Rate/ /Replenish	Interest + Contingency	Total Effective Rate
1	0.000000	0.000001	0.00	0.095	0.0950
2	0.000002	0.001974	0.64	0.099	0.7390
3	0.001975	0.003536	0.71	0.103	0.8130
4	0.003537	0.004663	0.79	0.108	0.8980
5	0.004664	0.005844	0.88	0.113	0.9930
6	0.005845	0.007204	0.98	0.119	1.0990
7	0.007205	0.008307	1.08	0.126	1.2060
8	0.008308	0.009568	1.20	0.133	1.3330
9	0.009569	0.011401	1.34	0.141	1.4810
10	0.011402	0.013071	1.49	0.150	1.6400
11	0.013072	0.015295	1.65	0.160	0.160
12	0.015296	0.017819	1.84	0.171	2.0110
13	0.017820	0.020744	3.51	0.273	3.7830
14	0.020745	0.024920	3.90	0.297	4.1970
15	0.024921	0.029429	4.34	0.323	4.6630
16	0.029430	0.036190	4.82	0.352	5.1720
17	0.036191	0.043311	5.35	0.384	5.7340
18	0.043312	0.054182	5.95	0.420	6.3700
19	0.054183	0.075548	6.61	0.460	7.0700
20	0.075549	999.999999	7.35	0.505	7.8550

2012 Revised Contribution Table

In the fiscal year 2012-13 budget, the SC General Assembly appropriated $77 million to the Department of Employment and Workforce (DEW) to make repayments on outstanding loans. Funds received from the General Assembly reduce the unemployment insurance tax rates for businesses.

In late September 2012, businesses received a revised tax rate notice that showed the new tax rate that businesses should use when paying third and fourth quarter taxes in October 2012 and January 2013.

Since first and second quarter taxes were paid at the higher rate, businesses received credits on any overpayments. The revised rate notice showed any applicable credit that the business received.

Due to federal regulations, refunds are not available for first and second quarter taxes. Because these taxes were paid accurately under the law that was in effect at the time they were paid, only credits can be issued for overpayments. Credits can be used against any future unemployment tax liability and do not expire.

The 2012 revised rate table is listed below.

2012 Revised Contributions

Rate Class	Lower Benefit Ratio	Upper Benefit Ratio	Base Rate/Replenish	Interest + Contingency	Total Effective Rate
1	0.000000	0.000013	0.00	0.098	0.0980
2	0.000014	0.002175	0.61	0.102	0.7120
3	0.002176	0.003907	0.68	0.107	0.7870
4	0.003908	0.005084	0.76	0.112	0.8720
5	0.005085	0.005928	0.84	0.118	0.9580
6	0.005929	0.007516	0.94	0.125	1.0650
7	0.007517	0.008601	1.04	0.132	1.1720
8	0.008602	0.010330	1.16	0.140	1.3000
9	0.010331	0.012091	1.28	0.149	1.4290
10	0.012092	0.013907	1.43	0.159	1.5890
11	0.013908	0.016098	1.58	0.170	1.7500
12	0.016099	0.019060	1.76	0.182	1.9420
13	0.019061	0.022324	3.37	0.292	3.6620
14	0.022325	0.026485	3.74	0.318	4.0580
15	0.026486	0.032421	4.16	0.347	4.5070
16	0.032422	0.039447	4.62	0.379	4.9990
17	0.039448	0.049122	5.14	0.414	5.5540
18	0.049123	0.060059	5.71	0.453	6.1630
19	0.060060	0.084817	6.34	0.497	6.8370
20	0.084818	999.999999	7.04	0.546	7.5860

2012 Original Contribution Table

The tax rates applicable for wages paid between January 1, 2012 and December 31, 2012 are shown in the table below.

2012 Original Contributions

Rate Class	Lower Benefit Ratio	Upper Benefit Ratio	Base Rate/Replenish	Interest + Contingency	Total Effective Rate
1	0.000000	0.000013	0.00	0.098	0.0980
2	0.000014	0.002175	0.71	0.102	0.8120
3	0.002176	0.003907	0.79	0.107	0.8970
4	0.003908	0.005084	0.88	0.112	0.9920
5	0.005085	0.005928	0.97	0.118	1.0880
6	0.005929	0.007516	1.08	0.125	1.2050
7	0.007517	0.008601	1.20	0.132	1.3320
8	0.008602	0.010330	1.33	0.140	1.4700
9	0.010331	0.012091	1.48	0.149	1.6290
10	0.012092	0.013907	1.65	0.159	1.8090
11	0.013908	0.016098	1.83	0.170	2.0000
12	0.016099	0.019060	2.03	0.182	2.2120
13	0.019061	0.022324	3.89	0.292	4.1820
14	0.022325	0.026485	4.33	0.318	4.6480
15	0.026486	0.032421	4.81	0.347	5.1570
16	0.032422	0.039447	5.34	0.379	5.7190
17	0.039448	0.049122	5.93	0.414	6.3440
18	0.049123	0.060059	6.59	0.453	7.0430
19	0.060060	0.084817	7.32	0.497	7.8170
20	0.084818	999.999999	8.14	0.546	8.6860

2011 Contribution Table

The tax rates applicable for wages paid between January 1, 2011 and December 31, 2011 are shown in the table below.

2011 Contributions

Rate Class	Base Rate	Interest Surcharge	Contingency Assessment	Total Effective Rate	Estimated Cost per Worker	Lower Benefit Ratio	Upper Benefit Ratio
1	0.00%	0.043%	0.06%	0.1030%	$10.30	0	0.000001
2	0.71%	0.048%	0.06%	0.8180%	$81.80	0.000002	0.002158
3	0.79%	0.053%	0.06%	0.9030%	$90.30	0.002159	0.003671
4	0.88%	0.059%	0.06%	0.9990%	$99.90	0.003672	0.004738
5	0.98%	0.066%	0.06%	1.1060%	$110.60	0.004739	0.005738
6	1.09%	0.073%	0.06%	1.2230%	$122.30	0.005739	0.007117
7	1.21%	0.081%	0.06%	1.3510%	$135.10	0.007118	0.008299
8	1.34%	0.090%	0.06%	1.4900%	$149.00	0.0083	0.010035
9	1.49%	0.100%	0.06%	1.6500%	$165.00	0.010036	0.012092
10	1.66%	0.111%	0.06%	1.8310%	$183.10	0.012093	0.013992
11	1.84%	0.123%	0.06%	2.0230%	$202.30	0.013993	0.01601
12	2.04%	0.137%	0.06%	2.2370%	$223.70	0.016011	0.018711
13	3.91%	0.263%	0.06%	4.2330%	$423.30	0.018712	0.022235
14	4.35%	0.292%	0.06%	4.7020%	$470.20	0.022236	0.026332
15	4.83%	0.324%	0.06%	5.2140%	$521.40	0.026333	0.032546
16	5.37%	0.360%	0.06%	5.7900%	$579.00	0.032547	0.039836
17	5.96%	0.400%	0.06%	6.4200%	$642.00	0.039837	0.050293
18	6.62%	0.445%	0.06%	7.1250%	$712.50	0.050294	0.065183
19	7.36%	0.494%	0.06%	7.9140%	$791.40	0.065184	0.088588
20	8.18%	0.549%	0.06%	8.7890%	$878.90	0.088589	1000

2004 - 2010 Contribution Table

These tax rates were in effect for wages paid between January 1, 2004 and December 31, 2010.

2004 - 2010 Contributions

Employer’s Reserve Ratio	Base Rate	<2.00%  0.10%	<1.90% 0.20%	<1.80% 0.30%	<1.70% 0.40%	<1.60% 0.50%	<1.50% 0.60%	<1.40% 0.70%
+9% or More	0.54%	0.64%	0.74%	0.84%	0.94%	1.04%	1.14%	1.24%
+8% but <9%	0.89%	0.99%	1.09%	1.19%	1.29%	1.39%	1.49%	1.59%
+7% but <8%	1.24%	1.34%	1.44%	1.54%	1.64%	1.74%	1.84%	1.94%
+6% but <7%	1.59%	1.69%	1.79%	1.89%	1.99%	2.09%	2.19%	2.29%
+5% but <6%	1.94%	2.04%	2.14%	2.24%	2.34%	2.44%	2.54%	2.64%
+4% but <5%	2.29%	2.39%	2.49%	2.59%	2.69%	2.79%	2.89%	2.99%
<+4% but >-5%	2.64%	2.74%	2.84%	2.94%	3.04%	3.14%	3.24%	3.34%
-5% but <-10%	2.99%	3.09%	3.19%	3.29%	3.39%	3.49%	3.59%	3.69%
-10% but <-15%	3.34%	3.44%	3.54%	3.64%	3.74%	3.84%	3.94%	4.04%
-15% but <-20%	3.69%	3.79%	3.89%	3.99%	4.09%	4.19%	4.29%	4.39%
-20% but <-25%	4.04%	4.14%	4.24%	4.34%	4.44%	4.54%	4.64%	4.74%
-25% but <-30%	4.39%	4.49%	4.59%	4.69%	4.79%	4.89%	4.99%	5.09%
-30% but <-35%	4.74%	4.84%	4.94%	5.04%	5.14%	5.24%	5.34%	5.44%
-35% but <-40%	5.09%	5.19%	5.29%	5.39%	5.49%	5.59%	5.69%	5.79%
-40% or More	5.40%	5.50%	5.60%	5.70%	5.80%	5.90%	6.00%	6.10%