Submitting Quarterly Contribution and Wage Reports
Employers must file a quarterly contribution and wage report each quarter. The State Unemployment Insurance Tax System (SUITS) makes it easy for employers to file online. If you have an account with DEW, but have not used SUITS, you will need to authenticate your account to get started. To do so, click here. If you do not have an account number and need to register for an account with DEW, click here.
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 approved IRS premiums on group insurance.
For questions about whether specific types of payments are considered wages, you can log into your SUITS portal to communicate with a DEW representative.
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, using the SUITS online portal is the most convenient and fastest way to make adjustments. However, you can also use the Statement to Correct Information Form (UCE-120-C). Adjustments can only be made for the most recent 16 quarters.
If you choose to file by paper, 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.
| January - March |
April 30 |
| April - June |
July 31 |
| July - September |
October 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