14 April 2020 South Carolina Executive Order exempts COVID-19 furlough payments from covered earnings for UI purposes Executive Order 2020-22, signed by Governor Henry McMaster on April 7, 2020, instructs the South Carolina Department of Employment & Workforce to exclude from the definition of South Carolina unemployment insurance (UI) wages payments that employers make to employees during a period they are laid off due to the economic impact of COVID-19 (COVID-19 Support Payment). As a result of the Executive Order, qualifying COVID-19 Support Payments are excluded from wages subject to South Carolina UI employer contributions and are not considered when determining an employee's eligibility for South Carolina UI benefits. A COVID-19 Support Payment is a voluntary payment, or series of payments, made by an employer to an employee in response to furloughing the employee. The payment is provided to the employee (1) for past services; (2) without obligation for repayment by the employee or the employee's estate; (3) without obligation for the employee to perform or not perform any act in connection with the individual's status as an employee; and (4) pursuant to a plan provided to the Department on a form the Department will prepare and publish to its website. Employers are required to submit COVID-19 Support Payments plans to the Department that include the following details:
Employers will file UI claims, according to guidance provided by the Department, for each employee receiving COVID-19 Support Payments. A COVID-19 Support Payments plan that satisfies the requirements is not required to be approved by Department before an employer makes COVID-19 Support Payments.
Document ID: 2020-0974 | |||||||||||
