South Carolina Code of Regulations
Chapter 47 - DEPARTMENT OF EMPLOYMENT AND WORKFORCE
Article 2 - GENERAL REGULATIONS
Section 47-14 - Records

Universal Citation: SC Code Regs 47-14

Current through Register Vol. 48, No. 3, March 22, 2024

A. Each employing unit shall preserve for five years existing records with respect to individuals in its employ on or after July 1, 1936, indicating the data hereinafter set forth:

1. For each pay period:
a. The beginning and ending dates of such period.

b. The largest number of workers in employment during each calendar week of such pay period.

2. For each individual employed during such period:
a. His name and social security account number.

b. Number of hours worked each week, if less than full time.

c. His monetary wages (including special payments) paid for employment.

d. Reasonable cash value of remuneration paid by the employer in any medium other than cash. (See 47-1).

e. The date on which he was hired, rehired, or returned to work after temporary layoff, and the date and reason he was separated from employment.

B. Records in Regard to Benefits:

1. In addition to the requirements set forth in regulation 47-14. A, each employer shall keep his payroll records in such form, with respect to each worker that would be possible from an inspection thereof to determine:
a. Wages earned, by weeks as described in regulation 47-24. B.

b. Whether any week was in fact a week of less than full-time work.

c. Time lost, if any, by each such worker, due to his unavailability for work.

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