South Carolina Code of Regulations
Chapter 47 - DEPARTMENT OF EMPLOYMENT AND WORKFORCE
Article 2 - GENERAL REGULATIONS
Section 47-40 - Establishment of Joint Account for Parent Employer and One or More Subsidiary Legal Entities Rendering No Employment
Universal Citation: SC Code Regs 47-40
Current through Register Vol. 48, No. 3, March 22, 2024
Any parent "employer" which has common control over one or more subsidiary legal entities, furnishes all personnel services for such legal entities, has control over all employees, and pays the wages of all employees performing services for such subsidiary legal entities shall file combined contribution and wage reports quarterly with the Department and shall have one combined experience rating account inasmuch as such subsidiaries would not be liable by virtue of being an "employing unit" as defined in Section 41-27-220.
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