South Carolina § 41-31-10 - General rate of contribution.
Full text of South Carolina South Carolina Code of Laws § 41-31-10 — General rate of contribution., with citation guidance and answers to common questions.
§ 41-31-10. General rate of contribution.
Each employer shall pay contributions equal to the tax rate assigned to rate class twenty except as may be otherwise provided in Chapters 27 through 41 of this title. The department must promulgate regulations regarding the methodology by which the allowed prepayment amounts will be calculated and the manner in which they will be credited to the employer's account.
HISTORY: 1962 Code SECTION 68-171; 1952 Code SECTION 68-171; 1942 Code SECTION 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1955 (49) 480; 1986 Act No. 362, SECTION 2, eff April 3, 1986; 1999 Act No. 37, SECTION 2, eff June 1, 1999; 2010 Act No. 146, SECTION 9, eff March 30, 2010; 2010 Act No. 234, SECTION 1, eff January 1, 2011; 2011 Act No. 3, SECTION 9, eff March 14, 2011.
Effect of Amendment
The 1986 amendment changed the rate of contributions from "two and seven-tenths per cent" to "five and four-tenths percent" and made grammatical changes.
The 1999 amendment designated the former section as subsection (A), and added subsection (B).
The first 2010 amendment in subsection (A) added the last two sentences relating to prepayment.
The second 2010 amendment deleted subsection identifier (A) and subsection (B), and omitted the text added by 2010 Act No. 146 to subsection (A).
The 2011 amendment substituted "the tax rate assigned to rate class twenty" for "five and four-tenths percent of wages paid by him during each year".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 41-31-10
What does South Carolina Code of Laws § 41-31-10 cover?
Section 41-31-10 ("General rate of contribution.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 41-31-10?
A common citation format is "South Carolina Code of Laws § 41-31-10" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 41-31-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.