Get SC UCE-151 2011-2023

UNEMPLOYMENT INSURANCE (UI) COVERAGE S.C. Code Ann. § 41-27-265(B) allows a person who has an ownership interest of at least twenty-five percent (25%) in a business entity formed pursuant to South Carolina state law, other than a corporation, to exempt him/herself from UI coverage by completing this form.

The weekly benefit amount (WBA) is the amount of money you are paid for each week that you are found eligible to receive unemployment benefits. The weekly benefit amount in South Carolina ranges from a minimum of $42 a week to a maximum of $326 a week, before taxes.

UCE-120-C: Operations Employer Tax Services (PDF) Employer Status Report (UCE-151) Employers Report of Change (UCE-101-S) Application for Exemption of Business Entity Owners from Unemployment Insurance Coverage (UCE-1060) Application for Exemption of Corporate Officers from Unemployment Insurance Coverage (UCE 1050)

The UI benefits program is funded by taxes on employers, including state taxes (which vary by state) and the Federal Unemployment Tax Act (FUTA) tax, which is 6 percent of the first $7,000 of each employee's wages.

Tax rates for experienced employers will range from 0.06% to 5.46%, which includes base tax rates ranging from zero to 5.4% and a 0.06% administrative contingency assessment, ing to the state employment and workforce department's 2023 tax table.

Tax rates for experienced employers will range from 0.06% to 5.46%, which includes base tax rates ranging from zero to 5.4% and a 0.06% administrative contingency assessment, ing to the state employment and workforce department's 2023 tax table. Like 2022, no solvency surcharge will be in effect for 2023.

Unemployment benefits are taxable income, meaning benefit payments must be reported on your federal tax return when filing taxes with the Internal Revenue Service (IRS). Your 1099-G will be sent to your mailing address on record the last week of January.

The wage base will increase to $20,400 in 2023 (from $17,000 in 2022), $23,800 in 2024, $27,200 in 2025, and $30,600 in 2026. Each year thereafter, the wage base will be adjusted by the change in average weekly earnings.