S.C. Code Regs. § 47-8

Current through Register Vol. 48, No. 5, May 24, 2024

Section 47-8 - Employer-Employee Relationship

The South Carolina Department of Employment and Workforce is not bound by the rulings of other entities when making its determination about whether an employer-employee relationship exists for the purpose of determining liability under the South Carolina Department of Employment and Workforce Laws. The Department may consider in its determinations rules, regulations, opinions, laws, and interpretations published by the United States Department of Labor, Internal Revenue Service, South Carolina Department of Revenue, South Carolina Wage and Hour Division, and State and Federal Court decisions.

Under South Carolina Annotated Section 41-27-230(1)(b), the common law rules govern the determination of an employer-employee relationship. The common law test focuses on whether the employer has the right to control the worker in the performance of his or her work. The Department will examine these factors in determining whether an employer-employee relationship exists:

a. Whether the employer has the right to control or exercises control over the services performed for the job;

b. Whether the employer furnishes the equipment;

c. Whether the method of payment indicates an employment relationship, and

d. Whether the employer has the right to terminate the employment relationship.

S.C. Code Regs. 47-8

Added by State Register Volume 35, Issue No. 6, eff June 24, 2011; State Register Volume 38, Issue No. 6, eff 6/27/2014.