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Submitting Quarterly Contribution and Wage Reports
 

Employers must file a Quarterly Contribution and Wage Report (UCE-120/101) each quarter.

The following are examples of wages that should be included in your report:  

  • All payments made for personal service, including bonuses and commissions paid to all workers of all ranks, including corporate officers.
  • The cash value of all payments in any medium other than cash.
  • All tips.
  • Reasonable compensation for services provided, including K-1 distributions.
  • Monies paid for time lost due to sickness or accident, unless paid out of benefit funds or other special accounts.
  • Expense allowances, which are not regularly and reasonably segregated.
  • Dismissal wages, which do not represent the worker’s interest in a pension fund.
  • All monies paid before any deductions for such items as lodging, union dues, employee payments to pension or benefit funds, Social Security tax, and premiums on group insurance.

For questions about whether specific types of payments are considered wages, contact the Wage Records Section at 803-737-2400.

DEW offers two convenient methods for employers to file online through either the SC Business Online Services (SCBOS) or the SC Automated Tax System (SCATS).

We encourage all single account filers to use SCBOS. Filing with SCBOS will also allow you to pay your taxes electronically. Please call 803-898-5690 or contact the SCBOS Help Desk if you need assistance navigating through the SCBOS system.

We realize that online filing is not a realistic expectation for every employer. If you have less than 100 employees, and are unable to file and pay online, you may submit paper forms and payments to DEW. You must request a pre-printed quarterly contribution and wage report for each quarter that you do not file online.

Instructions for completing your Quarterly Contribution and Wage Report can be found here.

If you need to correct information on a submitted report, use the Statement to Correct Information Form (UCE-120-C). Adjustments can only be made for the most recent 16 quarters. You can also make adjustment online at SCATS.

It is important to leave sufficient time at the end of the quarter to request the paper copy and have it returned by the appropriate due date. Due dates for each quarter are listed below.

Quarter Due by:
January - March April 30
April - June July 31
July - September October 31
October - December January 31


To request a form, call the UI Tax Department at 803-737-2400 or email uitax@dew.sc.gov.

Please mail paper quarterly reports and payments to the below address.

S.C. Department of Employment and Workforce
Contribution Section
P.O. Box 7103
Columbia, SC 29202


Resources

 

Each employer must preserve the following records for five years.

For each pay period: 

  • Beginning and ending dates
  • Largest number of workers employed each calendar week of the period

For each individual employed during the period:  

  • Name and Social Security number
  • Total hours worked each week, if less than full time
  • Wages paid (special payments included)
  • Reasonable cash value paid in any medium other than cash
  • Date hired, rehired, or returned to work after temporary layoff and the date and reasons job was lost

These records may be used by the department to verify eligibility for UI benefits or for potential future audits of your business.




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