Submitting Quarterly Wage Reports

Employers must file a quarterly 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, visit SUITS authentication. If you do not have an account number and need to register for an account with DEW, please create an account 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.

Every employer with 10 or more employees must file their wage reports electronically, as required by law (Section 41-31-160), in a format approved by the Department. 

Instructions for completing your Wage Report.

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. 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 for timely processing. Due dates for each quarter are listed below.

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

S.C. Department of Employment and Workforce
Employer Tax Services
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.