South Carolina Code of Regulations
Chapter 47 - DEPARTMENT OF EMPLOYMENT AND WORKFORCE
Article 2 - GENERAL REGULATIONS
Section 47-15 - Reports and Instructions Relative to Report Form
Current through Register Vol. 48, No. 3, March 22, 2024
A. Each employing unit shall make such reports as are prescribed by the Department on forms issued by and required to be returned to the Department or its authorized representative.
B. Each employing unit shall comply with instructions pertaining to the contents and due date of any report form issued by the Department. Such instructions shall have the full force and effect of regulations when published.
C. Reports Covering Wages of Individuals in Employment: Except as otherwise provided, each employer shall submit on or before the last day of the first month following the quarter covered by such report, a form report showing each individual in his employment during the preceding quarter. The form shall set forth:
D. Where employing units have failed to make reports previously required and similar information is now required on a different basis, the Department may allow such delinquent reports to be filed showing only such information as is now necessary; provided however, nothing herein shall be construed as relieving such delinquent employing unit from any penalty or liability for previous failure to file such report at the time previously required.