S.C. Code Ann. § 41-35-130 – Payments which shall not be charged to former employer

(A) A benefit paid to a claimant for unemployment immediately after the expiration of disqualification for:
1. (1) voluntarily leaving his most recent work without good cause;
2. (2) discharge from his most recent work for misconduct; or
3. (3) refusal of suitable work without good cause must not be charged to the account of an employer.
(B) A benefit paid to a claimant must not be charged against the account of an employer by reason of the provisions of this subsection if the department determines under Section 41-35-120 that the individual:
1. (1) voluntarily left his most recent employment with that employer without good cause;
2. (2) was discharged from his most recent employment with that employer for misconduct connected with his work; or
3. (3) subsequent to his most recent employment refused without good cause to accept an offer of suitable work made by that employer if the employer furnishes the department with those notices regarding the separation of the individual from work or the refusal of the individual to accept an offer of work as are required by the law and regulations of the department.
(C) If a benefit is paid pursuant to a decision that is finally reversed in subsequent proceedings with respect to it, an employer's account must not be charged with a benefit paid.
(D) A benefit paid to a claimant for a week in which he is in training with the approval of the department must not be charged to an employer.
(E) The provisions of subsections (A) through (D), all inclusive, with respect to the noncharging of benefits paid must be applicable only to an employer subject to the payment of contributions.
(F) A benefit paid to a claimant during an extended benefit period, as defined in Article 3, Chapter 35, must not be charged to an employer; except that a non-profit organization electing to become liable for payments in lieu of contributions in accordance with Section 41-31-620 must reimburse fifty percent of extended benefits attributable to services performed in its employ and that after January 1, 1979, the State or a political subdivision or instrumentality of it as defined in Section 41-27-230(2)(b) electing to become liable for payment in lieu of contributions in accordance with Section 41-31-620 must reimburse all extended benefits attributable to services performed in its employ.
(G) A nonprofit organization that elects to make a payment in lieu of a contribution to the unemployment compensation fund as provided in Section 41-31-620(2) or Section 41-31-810 is not liable to make those payments with respect to the benefits paid to an individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 to the extent that the unemployment compensation fund is reimbursed for those benefits pursuant to Section 121 of P.L. 94-566.
(H) A benefit paid to an individual whose base period wages include wages for previously uncovered services as defined in Section 41-35-65 must not be charged against the account of an employer to the extent that the unemployment compensation fund is reimbursed for those benefits pursuant to Section 121 of P.L. 94-566.
(I) A benefit paid to an individual pursuant to Section 41-35-125 must not be charged to the account of a contributing employer.
(J) A benefit paid to an individual pursuant to Section 41-35-126 must not be charged to the account of a contributing employer.