SC Pros Some Questions

Client is Illinois based scorp. Has one employee who worked remotely in Florida. They just find out that last month, employee moved to South Carolina.

My research reveals that since they don't have a physical presence in SC and are not conducting business there, they don't need to register as a foreign corporation with the SC Secretary of State.

They do need to do a business registration either online or using form SCDOR 111 for SC tax withholding,
register with SC DEW for unemployment compensation.

Am I missing anything? Thanks!

What does the employee do? This is an economic nexus state...

He's an engineer. He does drawings for the Illinois customers.

Only out-of-state customers and none in SC? I'm inclined to say it would not rise to establishing nexus but you can e-mail SCDOR and see what they have to say. They are generally pretty good about actually giving an answer.

I agree with your line of thought about registering them as an employer with SCDOR and SCDEW. It can be done online, perhaps a 20 minute process overall.

They only operate in Illinois and a few government clients in Indiana.

Further research leaves me to believe since this employee is new to SC then the New Hire and SC EVerify requirements may need to be done. Since it's just one employee, IMO, it's no big deal to do both.

Thanks

Yes, the new hire reporting is important but is a simple online form. The state will definitely notify you upon receiving SCDEW reports if you failed to notify them of the new hire.

I don't recall EVERIFY being mandated but I have not had to deal with it for a while.

Thanks. Last thing we want is SC-DEW to send a notice.