The Self-Insurance Division approves and regulates self-insured employers, singly or as political subdivisions and group self-insured funds, to assure their compliance with South Carolina Workers’ Compensation Law, Title 42 and Workers’ Compensation Commission Regulation 67-1500. 

Self-insured employers are required to provide all appropriate workers’ compensation benefits to their injured workers in accordance with South Carolina Law, and to secure excess insurance and post with the Commission a surety in the form of a surety bond or letter-of-credit to be determined by the Self-Insurance Division. 

Employers who wish to self-insure must provide three years' audited GAAP financial statements with their application. Once approved, the self-insurer is required to provide the Self-Insurance Division its annual audited GAAP financial statement to ensure it continues to meet financial requirements.

Approved self-insurers are required to pay the state a self-insurance tax at the end of their fiscal year. The tax rate is 2.5% of the self-insurer’s total paid expenses for the program in South Carolina. This tax is collected by the Self-Insurance Division and is also due from former self-insured employers until all claims and expenses from their self-insured period have been satisfied. 

Contact Information

Christy L. Brown
Director, Self-Insurance
Telephone: 803-737-5412
selfinsurance@wcc.sc.gov

Elizabeth Toohey
Program Assistant, Self-Insurance
Telephone: 803-737-5733
selfinsurance@wcc.sc.gov