If you plan to hire employees, or bring employees in from out-of-state:
1. You must obtain a Federal Employer Identification Number (FEIN) from the Internal
Revenue Service. This number will register you for Federal Employee Withholding
Taxes, Federal Insurance Compensation Act (FICA Taxes - Social Security and
Medicare), and Federal Unemployment Taxes. Several IRS Links should be helpful:
2. You must obtain an employee withholding account from the SC Department of
Revenue. There is no charge to register for this account. Click on SCBOS, to
register on-line. Note: While you are registering for a withholding account with the
Department of Revenue you can now register on-line with the Employment Security
Commission at the same time.
3. You must file an Employer Status Report (UCE-151) with the Employment Security
Commission, regardless of the number of employees. From the data shown on this
form, the Commission will determine the Unemployment Insurance liability or non-
liability of the employing unit. You do not need to complete this form if you register
online with ESC and DOR through SCBOS. For additional information about
Unemployment Insurance click here.
4. Generally, employers who regularly have four or more part-time or full-time
employees must be covered by workers' compensation insurance. Although most
employers must purchase this insurance, any employer may purchase coverage.
- Workers' Compensation insurance can be purchased from an insurance company licensed to sell insurance in South Carolina. Contact an agent who sells business insurance.
- A Workers' Compensation Poster must be posted at your place of business.
- You probably will want to establish some policies and procedures for handling work related injuries. When injuries occur, there are some reporting requirements.
You can contact a Workers' Compensation Commission compliance officer at (803)
737-5704. Be sure to ask for the handout "What every employer should know about
Workers' Compensation (Basic Facts about Workers' Compensation in South
Carolina)." To obtain additional information and forms click here.
5. All employers, regardless of size or industry, must report all newly hired or rehired
employees to the South Carolina New Hire Reporting Program. Employers may
report on-line at SCNewHire.com.
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