How many employees at any time in 20 calendar weeks requires an employer to file a return to the state employment security commission?

In South Carolina, the requirement for employers to file a return to the state employment security commission is triggered when they have at least one employee during any 20 calendar weeks in a calendar year. This means that even having just one employee for a single day in those 20 weeks obligates the employer to meet reporting requirements. This regulation is put in place to ensure that all employers contributing to the unemployment insurance system do so regardless of their size, as even small businesses contribute to the workforce and economic stability of the state.

The other options refer to varying employee counts that exceed the legal threshold established by state law. Therefore, they do not meet the requirement that triggers the obligation to file a return for state unemployment tax purposes. Thus, the correct understanding of employer responsibilities in this context focuses on the minimum threshold of one employee in the specified timeframe.