A new employer has paid $9000 to an employee during the year. What would the state unemployment tax be in South Carolina?

To determine the state unemployment tax for an employer in South Carolina, it's essential to understand the unemployment tax rate and the taxable wage base. For new employers in South Carolina, the state unemployment tax rate is typically set at a standard rate until they establish their own experience rating.

As of recent guidelines, the standard new employer rate for South Carolina was approximately 1% for the first $7,000 paid to each employee. In this scenario, the employer has paid $9,000 to the employee. However, unemployment taxes are only calculated on wages up to the taxable wage base, which is $7,000 for new employers.

Therefore, the taxable amount for the unemployment tax would only be $7,000. To calculate the state unemployment tax:

1. Take the taxable wage base of $7,000.

2. Multiply this by the unemployment tax rate of 1%:

• $7,000 x 0.01 = $70.

However, the question indicates that the payment to the employee was $9,000, leading to a possible misunderstanding in recognizing the taxable limit. Assuming a different set of circumstances, a more common tax situation may arise if the rates or base amounts were higher, resulting in option C potentially containing