S.C. Code Regs. § 47-40
Current through Register Vol. 48, No. 5, May 24, 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.
S.C. Code Regs. 47-40