(A) The department shall maintain a separate account for each employer and shall accurately record the data used to determine an employer's experience for the purpose of rate assignments. Nothing in Chapters 27 through 41 of this title shall be construed to grant any employer or individual in his service prior claims or rights to the amounts paid by him into the fund either on his behalf or on behalf of such individuals. Benefits paid to an eligible individual shall be charged, in the amounts provided in Chapters 27 through 41 of this title, against the accounts of his most recent employer. No employer shall be deemed as the most recent employer for the purpose of this section unless the eligible person to whom benefits are paid earned wages in the employ of the employer equal to at least eight times the weekly benefit amount of the eligible claimant.
(B) Any two or more qualified employers in the same or a related trade, occupation, profession, or enterprise, or having a common financial interest may apply to the department to establish a joint account or to merge their several individual accounts in a joint account. The department shall promulgate regulations for the establishment, maintenance, and dissolution of joint accounts. A joint account shall be maintained as if it constituted a single employer's account.
(C) The department shall promulgate regulations concerning the manner in which benefits shall be charged against the accounts of several employers for whom an individual performed employment at the same time. However, in the event benefits paid to an individual are based on wages paid by one or more employers who were liable for payments in lieu of contributions and on wages paid by one or more employers who were liable for payment of contributions, the amount in benefits charged to the account of the most recent employer shall not exceed the amount of benefits which would have been paid solely by reason of the base period wages paid by employers who were liable for payment of contributions.
(D) Nothing in this article shall be construed to limit benefits payable pursuant to Chapter 35 of this title.
HISTORY: 1962 Code Section 68-172; 1952 Code Section 68-172; 1942 Code Section 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1949 (46) 582; 1950 (46) 2014; 1971 (57) 950, 993; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 2, eff June 14, 2011.
Effect of Amendment
The 2010 amendment added the subsection identifiers, substituted "department" for "Commission" throughout, in first sentence of subsection (C) substituted a reference to regulations for rules, and made nonsubstantive changes.
The 2011 amendment in subsection (A) substituted "accurately record the data used to determine an employer's experience for the purpose of rate assignments" for "credit the account of each with all the contributions paid on his behalf, but" in the first sentence.
Structure South Carolina Code of Laws
Title 41 - Labor and Employment
Chapter 31 - Contributions And Payments To The Unemployment Trust Fund
Section 41-31-10. General rate of contribution.
Section 41-31-20. Employers' accounts.
Section 41-31-30. Classification of employers.
Section 41-31-40. Base rate computation periods.
Section 41-31-45. Debt status estimates; promulgation of regulations.
Section 41-31-50. Determination of tax rates.
Section 41-31-52. Benefits for seasonal workers.
Section 41-31-55. Additional surcharges when fund insolvent; rates; deposit in special account.
Section 41-31-80. Omitted by 2010 Act No. 234, Section 1, eff January 1, 2011.
Section 41-31-90. Effect of change of corporate name.
Section 41-31-100. Successor by purchase, merger of entire business as employer; notice.
Section 41-31-110. Computation of base rates applicable to successors.
Section 41-31-120. Successor by merger, purchase of part of established business.
Section 41-31-130. Refunds not authorized; adjustments made by deductions from future payments.
Section 41-31-140. Transfer of experience rating account.
Section 41-31-150. Treatment of fractions of a cent.
Section 41-31-160. Contribution reports shall not be required more frequently than quarterly.
Section 41-31-170. Report to employer on status of account; protests.
Section 41-31-320. Examination of reports and computation of contribution; notice of excess due.
Section 41-31-330. Imposition of penalty.
Section 41-31-350. Penalty for failure to file report.
Section 41-31-360. Adjustments and refunds.
Section 41-31-370. Interest on unpaid contributions.
Section 41-31-380. Lien for contributions, interest, penalties, and costs.
Section 41-31-390. Issuance of warrant of execution for collection.
Section 41-31-400. Procedure under execution.
Section 41-31-420. Priorities under legal dissolution or distribution.
Section 41-31-600. Definition of "nonprofit organization".
Section 41-31-610. Application of article.
Section 41-31-620. Election to make payments in lieu of contributions.
Section 41-31-640. Security to insure payments.
Section 41-31-650. Failure to post security.
Section 41-31-660. Amount of payments; group accounts.
Section 41-31-810. Application of Article 5.
Section 41-31-910. General provisions.
Section 41-31-920. Inclusion of assessments in quarterly contribution report.