If the department finds that an employer ceased to render employment solely due to the closing of the business because of the entrance of one or more of the owners, officers, partners, or the majority stockholders into the Armed Forces of the United States, or any of its allies, or of the United Nations after January 1, 1951, such employer's account shall not be terminated; and, if the business is resumed and employment rendered within two years after the discharge or release from active duty in the armed forces of the person or persons, the employer's experience shall be deemed to have been continuous throughout that period. The benefit ratio of the employer shall be the amount calculated pursuant to Section 41-31-5, including benefits paid to any individual during the period the employer was in the armed forces. This provision shall not be construed to authorize cash refunds and any adjustments required hereunder only shall be by credit certificate.
HISTORY: 1962 Code Section 68-175.2; 1952 (47) 1889; 1955 (49) 480; 2010 Act No. 234, Section 1, eff January 1, 2011; 2011 Act No. 63, Section 6, eff June 14, 2011.
Effect of Amendment
The 2010 amendment substituted "department" for "Commission" in the first sentence, and rewrote the second sentence.
The 2011 amendment in the second sentence deleted ", divided by his average annual payroll for the most recent year during the whole of which the employer has been in business and has rendered employment".
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.