For unemployment tax purposes, what amount qualifies an employer as such based on wages paid in any calendar quarter?

The correct amount that qualifies an employer for unemployment tax purposes based on wages paid in any calendar quarter is $1,500. Under South Carolina law, any employer who pays $1,500 or more in wages to employees during any calendar quarter is subject to unemployment insurance taxes. This threshold is significant because it determines whether an employer has the obligation to contribute to the state's unemployment insurance fund, which provides benefits to unemployed workers.

Understanding this threshold is crucial for employers to ensure compliance with state unemployment tax regulations. If an employer pays wages exceeding this amount, they must register for unemployment insurance, report their wages, and pay the taxes accordingly.

The correct answer reflects the specific benchmark set by state law, which governs unemployment tax obligations.