SmartFusion Modules > Payroll > Taxes > Quarterly Tax Report > SC

Comma Delimited Export File

Recent Changes:  
6.203 - The Hours Worked and the SOC code in the employee wage record are now required fields  

6.082 - Fixed a bug that allowed employees with zero quarterly wages to be included in the file export.

This section contains the file specifications for the state Unemployment Insurance Tax and Wage reporting .csv file format. This format can be created using commercially available spreadsheet software (e.g., Microsoft Excel). Employers can file original or amended wage reports in this file, however, each file should only contain the information for one (1) quarter. Report the actual wages paid for amended wage records. Do not report the difference between the amended and original wages. This incoming file is submitted to the State via the employer wage file upload process. The file is a comma separated file, and there is no set length for the rows. The following paragraphs contain the specifications for the incoming wage report and outgoing confirmation files. Employers will upload the incoming files, and the system will process the file and generate the outgoing confirmation files.

Link to SC 25 October 2023 file format

DEPRECATED Link to SC 8Apr22 file format

Rules for Currency Fields

  • Must contain only numbers
  • No comma separators
  • No signed amounts (high order signed or low order signed)
  • Include both dollars and cents with no decimal point (example: $59.60 = 00000005960)

Rules for SSN Fields

  • Must contain nine (9) digits o Excel will trim leading zeros (0) with the default settings o Set the number format to ‘text’ for the SSN column if creating the file with Excel

Employer CSV File

This incoming file is submitted to the system via the wage file upload process. The file is a comma separated file. The file contains four (4) records and the rules for records and fields within the file as described in the following subchapters.

Submitter Record

The submitter record will contain information about the business submitting the file, this may be the same as the employer. Below is a description for each field in the record. (Beginning at Column A, Row 1)

Field Required Format
Record Identifier Yes Should always be (0)
Submitters FEIN Yes No Hyphen, the FEIN only
Business Name Yes The legal name of the business submitting the file
Business Address No Mailing address
Business City No Mailing address city
State FIPS code No 45 for SC
Transmitter Zip Code No Numeric
ZIP Code extension No Numeric
Transmitter Contact Yes First name Last name
Telephone Number No Numeric
Telephone Extension No Numeric
Transmitter Email Yes Email Alphanumeric

Employer Record

The employer record will contain summary totals for the employer / reporting period. Below is a description for each field in the record. (Beginning at Column A, Row 2)

Field Required Format
Record Type Yes Must be (1) for employer record
State UI Account Number Yes Employer account number
Reporting Period Yes Last month of quarter + year
Gross Wages Yes Gross wages, Numeric only, no commas or decimal
Taxable Wages Yes Taxable wages, Numeric only, no commas or decimal
Total excess wages Yes Excess wages, Numeric, no commas or decimal
Count for month 1 Yes Numeric, employees on payroll during month 1
Count for month 2 Yes Numeric, employees on payroll during month 2
Count for month 3 Yes Numeric, employees on payroll during month 3
No Wage indicator Yes 1 if there are wage records, 0 otherwise

Wage Record

The wage record will contain wage data for the employees. There should be one (1) row for each SSN. Below is a description for each field in the record. (Beginning at Column A, Row 3)

Field Required Format
Record Type Yes Must be (2) for wage record
SUI Yes Employer's account number
Reporting Period Yes Last month of quarter + year
SSN Yes 9 digits, numeric only
First name Yes First name as printed on Social Security card
Middle initial No 1 character, middle initial. Do not fill if none exists
Last name Yes Last name as printed on Social Security card
Gross wages paid Yes Gross wages, subject to UI paid to employee
Out of state taxable wages No Out of state wages, subject to UI paid to employee
Hours worked Yes hours worked during quarter
Month 1 No employee worked for employer in payroll period for month 1, 1 if yes, 0 if not
Month 2 No employee worked for employer in payroll period for month 2, 1 if yes, 0 if not
Month 3 No employee worked for employer in payroll period for month 3, 1 if yes, 0 if not
Owner/Officer Yes 0- Employee 1- Officer
Adjustment Code Yes 0-10
Other description ? Description if Adjustment code is 10
Location No Employer location/unit
SOC code Yes SOC code of employee

Final Record

The final record will contain totals for the file. Below is a description for each field in the record. (Beginning at Column A, Row 4)

Field Required Format
Record Type Yes Must be (3) for final record
Total number of records in file Yes count of all the wage records in the file
Total wages reported Yes Numeric only, no decimal or periods. Total wages reported.