S.D. Codified Laws § 61-1-34 — SD Code / Title 61 / Chapter 1 / Section 61-1-34
Foreign government service exempt
Status: in_force

As used in this title, the term, employment, does not include service performed in the employ of a foreign government, including service as a consular or other officer or employee or nondiplomatic representative.

Source: SDC 1939, § 17.0802 (7) (g) (14) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 21; SDCL § 61-1-19 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-31 — SD Code / Title 61 / Chapter 5 / Section 61-5-31
Interest on negative balance in employer's experience rating account
Status: in_force

Any employer whose experience rating account, as determined pursuant to § 61-5-25 , has a negative reserve shall, in addition to the contribution rate, pay interest on the negative balance in the employer's experience rating account, excluding any negative balance existing on December 31, 2006. Following December 31, 2008, and each year thereafter, the department shall determine the interest due and owing on each negative balance account. Interest shall be owed only if the employer had a negative account balance on the computation date used for the annual interest calculation and a negative account balance on the ending date of each of the seven preceding calendar quarters. The interest rate shall be the average of the quarterly interest rates paid by the United States Treasury on unemployment insurance trust fund reserves in the calendar year ending on the interest calculation date. The interest rate so determined will be applied to the amount by which the negative account increased from December 31, 2006, or from the date the employer became subject to this title if later, to the computation date used for the interest calculation date for the year. Interest due and owing shall be paid in equal quarterly payments during the year following the computation date, with each payment due on the last day of each quarter. The computation date and experience rating account balance used to determine contribution rates shall be used in the application of this section. Any interest payments shall be credited to the experience rating account of the employer. The terms and conditions of this title which apply to the payment and collection of contributions also apply to the payment and collection of the negative account interest assessments.

Source: SL 2006, ch 267, § 4; SL 2011, ch 226, § 1; SDCL § 61-5-18.16 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-34 — SD Code / Title 61 / Chapter 5A / Section 61-5A-34
Payments in lieu of contributions not to be deducted from wages
Status: in_force

Payments made by any nonprofit organization or political subdivision under the provisions of §§ 61-5A-25 to 61-5A-33 , inclusive, shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or political subdivision.

Source: SL 1971, ch 276, § 63; SL 1977, ch 420, § 30.
S.D. Codified Laws § 61-5-55 — SD Code / Title 61 / Chapter 5 / Section 61-5-55
Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor
Status: in_force

Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this title from such employer, is void.

No employer may directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required from the employer. Any employer or officer or agent of an employer who shall directly or indirectly require any contribution from any such person in violation of this section or who shall directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required by this title commits a Class 2 misdemeanor.

Source: SL 1936 (SS), ch 3, § 15 (a); SDC 1939, §§ 17.0840, 17.9905; SL 1978, ch 359, § 2; SL 2008, ch 277, § 95; SDCL § 61-5-36 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-32 — SD Code / Title 61 / Chapter 5A / Section 61-5A-32
Annual adjustment of payments in lieu of contributions--Payment of deficiency--Refund or retention of excess
Status: in_force

At the end of each taxable year, the department shall determine whether the total of payments for such year made by a nonprofit organization is less than, or in excess of, the total amount of regular benefits plus one - half of the amount of extended benefits paid to individuals during such taxable year based on wages attributable to service in the employ of such organization. Each nonprofit organization whose total payments for such year are less than the amount so determined shall be liable for payment of the unpaid balance to the fund in accordance with § 61-5A-31 . If the total payments exceed the amount so determined for the taxable year, all or a part of the excess, may, at the discretion of the department, be refunded from the fund or retained in the fund as part of the payments which may be required for the next taxable year.

Source: SL 1971, ch 276, § 61.
S.D. Codified Laws § 61-6-5 — SD Code / Title 61 / Chapter 6 / Section 61-6-5
Benefits payable for each week of unemployment--Reduction for wages earned or received during week
Status: in_force

For each individual who is unemployed in any week, as defined in §§ 61-1-51 to 61-1-54 , inclusive, benefits with respect to that week are paid in an amount determined by § 61-6-2 . A benefit amount that is not a multiple of one dollar, is computed to the next lower multiple of one dollar. However, the benefit paid is reduced by seventy-five percent of the amount by which the wages or earnings exceed twenty-five dollars per week, and no benefit payment is made if the wages or earnings equal or exceed the weekly benefit amount.

Source: SDC 1939, § 17.0828 (3) (b) as added by SL 1939, ch 86, § 5; SDC 1939, § 17.0828 (3) as enacted by SL 1941, ch 83, § 7; SL 1943, ch 82, § 1; SL 1947, ch 90, § 1; SL 1951, ch 97, § 1; SL 1953, ch 76, § 5; SL 1957, ch 88, § 3; SL 1963, ch 122, § 2; SL 1979, ch 348, § 2A; SL 1983, ch 379, § 2; SL 1984, ch 333, § 2; SL 1990, ch 414, § 1; SDCL § 61-6-1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-52 — SD Code / Title 61 / Chapter 6 / Section 61-6-52
Determination of state "off" indicator
Status: in_force

With respect to compensation for weeks of unemployment, there is a state "off" indicator for this state for a week if the director determines, in accordance with the regulations of the United States secretary of labor, that for the period consisting of that week and the immediately preceding twelve weeks, the rate of insured unemployment (not seasonally adjusted) under this title was less than one hundred twenty percent of the average of such rates for the corresponding thirteen-week period ending in each of the preceding two calendar years, or was less than five percent.

Source: SL 1971, ch 276, § 86; SL 1975, ch 321, § 4; SL 1982, ch 369, § 4; SL 2008, ch 277, § 138; SDCL § 61-6-34 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-2-13 — SD Code / Title 61 / Chapter 2 / Section 61-2-13
Political activity of employees--Prohibited and permitted activity
Status: in_force

The department may not appoint or employ any person who holds or is a candidate for any elective office in a partisan election. However, nothing in this section prevents an employee from being a candidate for or holding a nonpartisan office or being a candidate for or holding a political party office.

Source: SL 1936 (SS), ch 3, § 11; SDC 1939, § 17.0805; SL 1957, ch 87; SL 1961, ch 104; SL 1993, ch 377, § 3.
S.D. Codified Laws § 61-6-8 — SD Code / Title 61 / Chapter 6 / Section 61-6-8
Maximum benefit amount based on base period wages--Trade readjustment payments
Status: in_force

Unless the provisions of §§ 61-6-49 to 61-6-64 , inclusive, apply, an individual's maximum benefit amount is an amount equal to one-third of the individual's total base period wages in covered employment not to exceed twenty-six times the individual's weekly benefit amount. If that amount is not a multiple of one dollar, it is lowered to the next lower multiple of one dollar.

Trade readjustment payments may allow an individual to receive benefits in excess of twenty-six weeks if the individual is in training approved by the secretary under the Trade Act of 1974, as amended by section 2501 of P.L. 97-35--August 13, 1981, and then only as long as necessary to complete the training.

If the benefit year of an individual ends within an extended benefit period, the number of weeks of extended benefits that the individual would, but for this section, be entitled to in that extended benefit period is reduced by the number of weeks for which the individual received any amounts as trade readjustment allowances within that benefit year, multiplied by the individual's weekly benefit amount for extended benefits.

Source: SDC 1939, § 17.0828 (6) as added by SL 1941, ch 83, § 7; SL 1943, ch 82, § 1; SL 1945, ch 78, § 3; SL 1947, ch 90, § 1; SL 1951, ch 97, § 1; SDC Supp 1960, § 17.0828 (5); SL 1973, ch 308, § 4; SL 1982, ch 369, § 10; SL 1983, ch 379, § 5; SL 2008, ch 277, § 118; SL 2013, ch 258, § 20.
S.D. Codified Laws § 61-4-15 — SD Code / Title 61 / Chapter 4 / Section 61-4-15
Investment of trust fund moneys transferred to secretary
Status: in_force

Moneys transferred to the secretary of labor and regulation pursuant to § 61-4-14 shall be invested in the following readily marketable classes of securities: bonds or other interest-bearing obligations of the United States of America or of the state of South Dakota. Such investment shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits.

Source: SL 1936 (SS), ch 3, § 9 (d); SDC 1939, § 17.0821; SL 1965, ch 97, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-4-7 — SD Code / Title 61 / Chapter 4 / Section 61-4-7
Deposit of requisitioned moneys in benefit and clearing accounts--Payment of benefits and refunds
Status: in_force

Upon receipt thereof, the secretary shall deposit the moneys requisitioned for the payment of benefits in the benefit account and shall issue warrants or checks for the payment of benefits solely from the benefit account. The secretary shall deposit the moneys requisitioned for the payment of refunds in the clearing account and shall issue checks for the payment of refunds solely from the clearing account.

Expenditures from the benefit account and refunds from the clearing account are not subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody.

Source: SL 1936 (SS), ch 3, § 9 (c); SDC 1939, § 17.0820; SL 1947, ch 88, § 8; SL 1951, ch 94, § 5; SL 1965, ch 97, § 4; SL 2008, ch 277, § 69.
S.D. Codified Laws § 61-2-7.2 — SD Code / Title 61 / Chapter 2 / Section 61-2-7.2
Direction and supervision by Department of Labor and Regulation--Independent functions retained by councils
Status: in_force

The reemployment assistance advisory council shall be administered under the direction and supervision of the Department of Labor and Regulation and the secretary thereof, but shall retain the respective quasi-judicial, quasi-legislative, advisory, other nonadministrative and special budgetary functions (as defined in § 1-32-1 ) otherwise vested in the council and shall exercise those functions independently of the secretary of labor and regulation.

Source: SL 1973, ch 2, §§ 91, 92; SL 1989, ch 30, § 85; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2019, ch 216, § 8.
S.D. Codified Laws § 61-5-52 — SD Code / Title 61 / Chapter 5 / Section 61-5-52
Procedures to identify transfer or acquisition of business
Status: in_force

The secretary shall establish procedures to identify the transfer or acquisition of a business for purposes of §§ 61-5-42 , 61-5-46 to 61-5-51 and this section.

Source: SL 2005, ch 281, § 8; SDCL § 61-5-33.3 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-33 — SD Code / Title 61 / Chapter 5A / Section 61-5A-33
Interest and penalties on past due payments in lieu of contributions
Status: in_force

Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§ 61-5-57 and 61-5-58 .

Source: SL 1971, ch 276, § 65; SL 2013, ch 258, § 19.
S.D. Codified Laws § 61-6-37 — SD Code / Title 61 / Chapter 6 / Section 61-6-37
Benefits not payable when benefits sought under other unemployment compensation law--Determination of ineligibility under other law
Status: in_force

An individual is not entitled to any benefits for any week with respect to which or a part of which the individual has received or is seeking reemployment assistance under a reemployment assistance or unemployment compensation law of another state or of the United States. However, if the appropriate agency of the other state or of the United States finally determines that the individual is not entitled to the reemployment assistance benefits, this disqualification does not apply.

Source: SDC 1939, § 17.0830 (6) as added by SL 1939, ch 87, § 7; SDC 1939, § 17.0830 (7) as enacted by SL 1943, ch 84; SL 2008, ch 277, § 128; SDCL § 61-6-21 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 16.
S.D. Codified Laws § 61-3-18 — SD Code / Title 61 / Chapter 3 / Section 61-3-18
Promulgation of rules to secure federal benefits
Status: in_force

The department shall promulgate rules pursuant to chapter 1-26 necessary to secure to this state and its citizens all advantages available under the provisions of the Social Security Act that relate to reemployment assistance or unemployment compensation, the Federal Unemployment Tax Act, the Wagner-Peyser Act, and the Federal-State Extended Unemployment Compensation Act of 1970.

Source: SDC 1939, § 17.0811 as added by SL 1939, ch 87, § 1; SL 1971, ch 276, § 23; SL 1993, ch 375, § 26; SL 2019, ch 216, § 11.
S.D. Codified Laws § 61-3-7 — SD Code / Title 61 / Chapter 3 / Section 61-3-7
Powers of departmental personnel in conduct of investigations and hearings
Status: in_force

In the discharge of the duties imposed by this title, the secretary of labor and regulation and any duly authorized representative of the secretary may administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with a disputed claim or the administration of this title.

Source: SL 1936 (SS), ch 3, § 11 (h); SDC 1939, § 17.0815; SL 2008, ch 277, § 52; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-18 — SD Code / Title 61 / Chapter 5 / Section 61-5-18
Provisions governing employers' contributions
Status: in_force

Contributions to the unemployment compensation fund required for the purposes of this title shall be made and accounted for as provided by §§ 61-5-23 to 61-5-53 , inclusive.

Source: SDC 1939, § 17.0822; SL 1947, ch 89, § 1; SDCL § 61-5-15 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-17 — SD Code / Title 61 / Chapter 3 / Section 61-3-17
Representation of department in civil actions
Status: in_force

In any civil action to enforce the provisions of this title the Department of Labor and Regulation and the state may be represented by any qualified attorney who is a regular salaried employee of the department and is designated by the department for this purpose or at the department's request, by the attorney general.

Source: SL 1936 (SS), ch 3, § 17; SDC 1939, § 17.0841; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-14.1 — SD Code / Title 61 / Chapter 6 / Section 61-6-14.1
Misconduct defined
Status: in_force

As used in this chapter, misconduct is:

(1) Failure to obey orders, rules, or instructions, or failure to discharge the duties for which an individual was employed; or

(2) Substantial disregard of the employer's interests or of the employee's duties and obligations to the employer; or

(3) Conduct evincing such willful or wanton disregard of an employer's interests as is found in deliberate violations or disregard of standards of behavior which the employer has the right to expect of an employee; or

(4) Carelessness or negligence of such degree or recurrence as to manifest equal culpability or wrongful intent.

However, mere inefficiency, unsatisfactory conduct, failure to perform as the result of inability or incapacity, a good faith error in judgment or discretion, or conduct mandated by a religious belief which belief cannot be reasonably accommodated by the employer is not misconduct.

Source: SL 1984, ch 337; SL 1989, ch 449, § 2; SL 1992, ch 363, § 1; SL 2008, ch 277, § 122.
S.D. Codified Laws § 61-7-14 — SD Code / Title 61 / Chapter 7 / Section 61-7-14
Appeal of department's final decision--No bond required
Status: in_force

A final decision of the Department of Labor and Regulation is appealable as provided by chapter 1-26 and no bond may in any event be required for entering such appeal.

Source: SL 1936 (SS), ch 3, § 6 (i); SDC 1939, § 17.0839; SL 1941, ch 90; SL 1972, ch 269, § 6; SL 1984, ch 339, § 5; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-62 — SD Code / Title 61 / Chapter 6 / Section 61-6-62
Extended benefits not chargeable to employer
Status: in_force

No benefits payable under § 61-6-61 are chargeable to an employer's experience-rating account.

Source: SL 1971, ch 276, § 92; SL 2008, ch 277, § 146; SDCL § 61-6-41 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-25.5 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.5
Employer's reserve ratio--Contribution rates for 2020 through 2023
Status: in_force

The employer's reserve ratio for calendar year 2020 to end of calendar year 2023 is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.

Column "A"

Column "B"

Contribution Rate

Reserve Ratio

Schedule A

Schedule B

9.45%

9.30%

Less than -7.00%

8.95%

8.80%

-7.00% and Less than -6.50%

8.45%

8.30%

-6.50% and Less than -6.00%

7.95%

7.80%

-6.00% and Less than -5.50%

7.45%

7.30%

-5.50% and Less than -5.00%

6.95%

6.80%

-5.00% and Less than -4.50%

6.45%

6.30%

-4.50% and Less than -4.00%

5.95%

5.80%

-4.00% and Less than -3.50%

5.45%

5.30%

-3.50% and Less than -3.00%

4.95%

4.80%

-3.00% and Less than -2.50%

4.45%

4.30%

-2.50% and Less than -2.00%

3.95%

3.80%

-2.00% and Less than -1.50%

3.45%

3.30%

-1.50% and Less than -1.00%

2.95%

2.80%

-1.00% and Less than -0.75%

2.45%

2.30%

-0.75% and Less than -0.50%

1.95%

1.80%

-0.50% and Less than -0.25%

1.45%

1.30%

-0.25% and Less than 0.00%

0.95%

0.80%

0.00% and Less than 0.50%

0.70%

0.55%

0.50% and Less than 0.75%

0.55%

0.40%

0.75% and Less than 1.00%

0.35%

0.20%

1.00% and Less than 1.25%

0.25%

0.10%

1.25% and Less than 1.50%

0.15%

0.00%

1.50% and Less than 1.75%

0.05%

0.00%

1.75% and Less than 2.25%

0.00%

0.00%

2.25% and Over

The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2020, to December 31, 2023, inclusive.

Source: SL 2019, ch 217, § 2; SL 2023, ch 171, § 2.
S.D. Codified Laws § 61-5-29.6 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.6
Employer’s investment in South Dakota’s future fund--Recommendation to Governor--Agreement signatures--Agreement to be public--Exception
Status: in_force

Before the Governor may approve the award of moneys from the employer's investment in South Dakota's future fund, the Governor's Office of Economic Development shall provide a detailed recommendation for the award to the Governor. Upon receiving approval for the award from the Governor, the commissioner of the Governor's Office of Economic Development and the applicant must sign the agreement required pursuant to § 61-5-29.5 .

Each agreement for an award provided pursuant to this section is open to public inspection and must be posted on the state's website. Any information in the agreement that constitutes trade secrets or other sensitive or privileged information is not open to public inspection. Nothing in this section may be construed to repeal or otherwise modify any confidentiality requirements found in state law.

Source: SL 2026, ch 205, § 5.
S.D. Codified Laws § 61-7-8 — SD Code / Title 61 / Chapter 7 / Section 61-7-8
Rules for hearings and appeals
Status: in_force

The manner in which disputed claims shall be presented, the related reports required from the claimant and from employers, and the conduct of hearings and appeals shall be in accordance with rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation for determining the rights of the parties.

Source: SL 1936 (SS), ch 3, § 6 (f); SDC 1939, § 17.0836; SL 1983, ch 22, § 21; SL 1993, ch 375, § 38; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-2-1.1 — SD Code / Title 61 / Chapter 2 / Section 61-2-1.1
Department abolished--Performance of functions
Status: in_force

The Department of Employment Security is abolished, and all its functions shall be administered by the Department of Labor and Regulation as provided by § 1-37-3 .

Source: SL 1973, ch 2 (Ex. Ord. 73-1), §§ 3(c), 90; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-68 — SD Code / Title 61 / Chapter 6 / Section 61-6-68
Eligibility verification--Information sharing
Status: in_force

Each month, the Department of Labor and Regulation must:

(1) Compare the list of reemployment assistance recipients with new hire records and the state’s New Hire Data and the National Directory of New Hires to verify eligibility;

(2) Check the list of reemployment assistance recipients against the Department of Corrections' list of incarcerated individuals to verify eligibility and ensure program integrity; and

(3) Match the list of reemployment assistance recipients against the death records maintained as vital statistics records by the Department of Health and the Social Security Administration master death file.

The Department of Labor and Regulation may execute a memorandum of understanding with any department, agency, or division to share information under this section.

Source: SL 2022, ch 190, § 1; SL 2024, ch 207, § 1.
S.D. Codified Laws § 61-7-1 — SD Code / Title 61 / Chapter 7 / Section 61-7-1
Rules for filing of claims--Posting by employers--Statement furnished at time of unemployment
Status: in_force

Claims for benefits shall be made in accordance with rules promulgated by the department pursuant to chapter 1-26 . Each employer shall post and maintain printed statements of the regulations in places readily accessible to individuals in the employer's service and shall make available to each such individual at the time the individual becomes unemployed, a printed statement of the regulations. The printed statements shall be supplied by the department to each employer without cost to the employer.

Source: SL 1936 (SS), ch 3, § 6 (a); SDC 1939, § 17.0831; SL 1993, ch 375, § 37; SL 1993, ch 377, § 14; SL 2008, ch 277, § 149.
S.D. Codified Laws § 61-5-37 — SD Code / Title 61 / Chapter 5 / Section 61-5-37
Contributions credited to experience-rating accounts
Status: in_force

The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to § 61-5-28 may not be credited to the employers' experience-rating account.

Source: SDC 1939, § 17.0822 (3) as added by SL 1947, ch 89, § 1; SL 1953, ch 78; SL 1961, ch 106, § 3; SL 1971, ch 276, § 41; SL 1981, ch 369, § 2; SL 2008, ch 277, § 89; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-27 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-1 — SD Code / Title 61 / Chapter 6A / Section 61-6A-1
Employer, tribal unit defined
Status: in_force

For the purposes of §§ 61-6A-1 to 61-6A-14 , inclusive, the term, employer, includes any Indian tribe for which service in employment as defined under Title 61 is performed. The term, tribal unit, means subdivisions, subsidiaries, or business enterprises, wholly owned by an Indian tribe.

Source: SL 2002, ch 244, § 1.
S.D. Codified Laws § 61-1-22 — SD Code / Title 61 / Chapter 1 / Section 61-1-22
Foreign service for employer resident in state included
Status: in_force

The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel provisions of another state's law, if the employer has no place of business in the United States, but:

(1) The employer is an individual who is a resident of this state; or

(2) The employer is a corporation which is organized under the laws of this state; or

(3) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.

Source: SDCL § 61-1-10 (5) (b) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 13; SL 2008, ch 277, § 13; SDCL § 61-1-10.6 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-4-8 — SD Code / Title 61 / Chapter 4 / Section 61-4-8
Disposition of unexpended balance of requisitioned moneys
Status: in_force

Any balance of moneys requisitioned from the unemployment trust fund, which remains unclaimed or unpaid in the benefit account or clearing account after the expiration of the period for which sums were requisitioned, shall either be deducted from estimates for, and may be utilized for the payment of benefits or refunds during succeeding periods, or in the discretion of the secretary of labor and regulation shall be redeposited with the secretary of the treasury of the United States of America to the credit of this state's account in the unemployment trust fund as provided in § 61-4-5 .

Source: SL 1936 (SS), ch 3, § 9 (c); SDC 1939, § 17.0820; SL 1947, ch 88, § 8; SL 1951, ch 94, § 5; SL 1965, ch 97, § 4; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6A-2 — SD Code / Title 61 / Chapter 6A / Section 61-6A-2
Employment defined
Status: in_force

For the purposes of §§ 61-6A-1 to 61-6A-14 , inclusive, the term, employment, includes any service performed in the employ of an Indian tribe, as defined in section 3306(u) of the Federal Unemployment Tax Act (FUTA), as of December 21, 2000, if the service is excluded from employment as defined in FUTA solely by reason of section 3306(c)(7) FUTA as of December 21, 2000, and is not otherwise excluded from employment under §§ 61-6A-1 to 61-6A-14 , inclusive. For purposes of this section, the exclusions from employment in subdivisions 61-1-36(3) to 61-1-36(6), inclusive, are applicable to services performed in the employ of an Indian tribe.

Source: SL 2002, ch 244, § 2; SL 2013, ch 258, § 22.
S.D. Codified Laws § 61-5A-10 — SD Code / Title 61 / Chapter 5A / Section 61-5A-10
Extension of time for election or termination--Retroactive election
Status: in_force

The department may for good cause extend the period within which a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1969.

Source: SL 1971, ch 276, § 56.
S.D. Codified Laws § 61-3-24 — SD Code / Title 61 / Chapter 3 / Section 61-3-24
Employment security administration fund created--Moneys paid into fund--Purposes for which used
Status: in_force

There is created in the state treasury a special fund to be known as the employment security administration fund. Moneys which are deposited or paid into this fund are continuously available to the Department of Labor and Regulation for expenditure in accordance with the provisions of this title, and may not lapse at any time or be transferred to any other fund. All moneys in this fund which are received from the federal government or any agency thereof shall be expended solely for the purposes and in the amounts found necessary by the United States secretary of labor for the proper and efficient administration of this title. The fund shall consist of all moneys received from the United States of America, or any agency thereof, including the United States secretary of labor, and all moneys received from any other source for such purpose and shall include also any moneys received from the railroad retirement board as compensation for services or facilities supplied to said board, any amounts paid pursuant to any surety bond or insurance policy or from other sources for losses sustained by the employment security administration fund or by reason of damage to equipment or supplies purchased from moneys in such fund, and any proceeds realized from the sale or disposition of any such equipment or supplies which may no longer be necessary for the proper administration of this title.

Source: SL 1936 (SS), ch 3, § 13; SDC 1939, § 17.0817; SL 1939, ch 87, § 4; SL 1939, ch 88, § 1; SL 1941, ch 84; SDC Supp 1960, § 17.0817 (1); SL 1965, ch 97, § 1; SL 2008, ch 277, § 60; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-3-9 — SD Code / Title 61 / Chapter 3 / Section 61-3-9
Disobedience of departmental subpoena--Misdemeanor--Separate offenses
Status: in_force

Any person who without just cause fails or refuses to attend and testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, or other records, if it is in the person's power to do so, in obedience to a subpoena issued pursuant to the provisions of § 61-3-7 is guilty of a Class 2 misdemeanor. Each day such violation continues shall be deemed to be a separate offense.

Source: SL 1936 (SS), ch 3, § 11 (i); SDC 1939, § 17.9904; SL 1976, ch 158, § 43-6 ; SL 2008, ch 277, § 54.
S.D. Codified Laws § 61-7-2 — SD Code / Title 61 / Chapter 7 / Section 61-7-2
Determination of claim by benefit section--Reference to appeal referee or secretary
Status: in_force

The benefit section of the department shall promptly examine the claim and, on the basis of the facts found, shall either determine whether or not such claim is valid, and if valid the week with respect to which benefits shall commence, the weekly benefit amount payable, and the maximum benefits payable, or shall refer the claim or any question involved therein to an appeal referee, or to the secretary who shall make a determination with respect thereto in accordance with § 61-7-10 .

Source: SL 1936 (SS), ch 3, § 6 (b); SDC 1939, § 17.0832; SL 1939, ch 90, § 1; SL 1943, ch 85; SL 1947, ch 88, § 13; SL 2008, ch 277, § 150.
S.D. Codified Laws § 61-5-34 — SD Code / Title 61 / Chapter 5 / Section 61-5-34
Voluntary additional contributions credited to employer's account
Status: in_force

Any employer may at any time make voluntary contributions to the fund, additional to the contributions required under this chapter, to be credited to the employer's account.

Source: SDC 1939, § 17.0822 (2) (b) (2) as added by SL 1947, ch 89, § 1; SL 1961, ch 106, § 2; SL 2008, ch 277, § 87; SDCL § 61-5-24 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-49 — SD Code / Title 61 / Chapter 5 / Section 61-5-49
Definitions applicable to §§61-5-46to61-5-48
Status: in_force

Terms used in §§ 61-5-46 to 61-5-48 , inclusive, mean:

(1) "Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and

(2) "Trade or business," includes the employer's workforce.

Source: SL 2005, ch 281, § 5; SDCL § 61-5-32.4; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-34 — SD Code / Title 61 / Chapter 6 / Section 61-6-34
Benefits not paid to aliens--Exceptions--Determination of alien status
Status: in_force

No benefits may be paid on the basis of services performed by an alien unless the alien is an individual who was lawfully admitted for permanent residence at the time the services were performed, was lawfully present for purposes of performing the services, or was permanently residing in the United States under color of law at the time the service was performed, including an alien who is lawfully present in the United States as a result of the application of the provisions of section 203(a)(7) or section 212(d)(5) of the Immigration and Nationality Act as amended as of January 1, 1990. Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits. In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to the individual are not payable because of the individual's alien status may be made except upon a preponderance of the evidence.

Source: SL 1977, ch 420, § 34; SL 1990, ch 414, § 2; SL 2008, ch 277, § 111; SDCL § 61-6-1.5 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-26 — SD Code / Title 61 / Chapter 1 / Section 61-1-26
Service within and without state included--Base of operations or residence as basis for coverage
Status: in_force

As used in this chapter, the term, employment, includes an individual's entire service, performed within or both within and without this state if:

(1) The service is localized in this state; or

(2) The service is not localized in any state but some of the service is performed in this state and first, the base of operations, or, if there is no base of operations, then the place from which the service is directed or controlled, is in this state; or second, the base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (b); SL 1939, ch 86, § 1; SL 2008, ch 277, § 17; SDCL § 61-1-12 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-14 — SD Code / Title 61 / Chapter 1 / Section 61-1-14
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund
Status: in_force

The governing body of any political subdivision may establish an unemployment insurance compensation fund. Expenditures from the fund shall be made only for payment of reemployment assistance or unemployment insurance claims pursuant to the Federal Unemployment Insurance Act of 1939 as amended on January 1, 2005, and state law. Notwithstanding the provisions of §§ 7-21-25 and 9-21-9 , expenditures from the fund may be made without specific appropriations authority.

Source: SL 1977, ch 58; SL 2005, ch 282, § 1; SDCL § 61-1-16.1 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 2.
S.D. Codified Laws § 61-1-5 — SD Code / Title 61 / Chapter 1 / Section 61-1-5
Successor employers subject to coverage
Status: in_force

As used in this title, the term, employer, includes any individual, group of individuals, or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to this title.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (b); SL 1939, ch 86, § 1; SL 2008, ch 277, § 4.
S.D. Codified Laws § 61-1-38 — SD Code / Title 61 / Chapter 1 / Section 61-1-38
Student nurses, interns, and hospital patients exempt
Status: in_force

As used in this title, the term, employment, does not include:

(1) Service performed as a student nurse in the employ of a hospital or nurses training school by an individual who is enrolled in and is regularly attending classes in a nurses training school chartered or approved pursuant to state law; and service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered or approved pursuant to state law; or

(2) Service performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in § 61-1-1 .

Source: SDC 1939, § 17.0802 (7) (g) (16) as added by SL 1941, ch 82, § 3; SL 1971, ch 276, § 14; SL 2008, ch 277, § 24; SDCL § 61-1-23 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-17 — SD Code / Title 61 / Chapter 6 / Section 61-6-17
Factors considered in determining suitability of offered employment
Status: in_force

In determining whether or not any work is suitable for an individual, the department shall consider the degree of risk involved to the individual's health, safety, and morals, the individual's physical fitness and prior training, the individual's experience and prior earnings, the individual's length of unemployment and prospects for securing local work in the individual's customary occupation, and the distance of the available work from the individual's residence.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (3) (a); SL 1939, ch 89; SL 1943, ch 84; SL 1955, ch 62; SL 2008, ch 277, § 125; SDCL § 61-6-16 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-50 — SD Code / Title 61 / Chapter 1 / Section 61-1-50
Dismissal payments not deemed wages
Status: in_force

As used in this title, the term, wages, does not include dismissal payments which the employing unit is not legally required to make.

Source: SDC 1939, § 17.0802 (13) (d) as added by SL 1941, ch 82, § 4; SL 2008, ch 277, § 34; SDCL § 61-1-34 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-27 — SD Code / Title 61 / Chapter 3 / Section 61-3-27
State obligation to replace federal contributions expended in unauthorized manner
Status: in_force

This state recognizes its obligation to replace, and hereby pledges the faith of this state that funds will be provided in the future, and applied to the replacement of, any moneys received from the United States secretary of the treasury under Title III of the Social Security Act, any unencumbered balances in the employment security administration fund as of that date, any moneys thereafter granted to this state pursuant to the provisions of the Wagner-Peyser Act, which the United States secretary of labor finds have, because of any action or contingency, been lost or have been expended for purposes other than, or in amounts in excess of, those found necessary by the United States secretary of labor for the proper administration of this title. Such moneys shall be promptly replaced by moneys appropriated for such purpose from the general funds of this state to the employment security administration fund for expenditure as provided in § 61-3-24 . The Department of Labor and Regulation shall promptly report to the Governor, and the Governor to the Legislature, the amount required for such replacement. This section does not relieve this state of its obligation with respect to funds received prior to July 1, 1941, pursuant to the provisions of title III of the Social Security Act.

Source: SDC 1939, § 17.0817 (2) as added by SL 1941, ch 84; SL 1965, ch 97, § 1; SL 2008, ch 277, § 63; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-56 — SD Code / Title 61 / Chapter 6 / Section 61-6-56
Exhaustee defined
Status: in_force

The term, exhaustee, under the provisions of §§ 61-6-49 to 61-6-63 , inclusive, means an individual who, with respect to any week of unemployment in the individual's eligibility period:

(1) Has received, prior to the week, all of the regular benefits that were payable to the individual under this title or any other state law (including dependents' allowances and regular benefits payable to federal civilian employees and ex-servicemen under 5 U.S.C. chapter 85) for the individual's benefit year that includes the week; or

(2) Has received, prior to the week, all of the regular benefits that were available to the individual under this title or any other state law (including dependents' allowances and regular benefits available to federal civilian employees and ex-servicemen under 5 U. S.C. chapter 85) in the individual's benefit year that includes the week, after the cancellation of some or all of the individual's wage credits or the total or partial reduction of the individual's right to regular benefits.

Source: SL 1971, ch 276, § 81; SL 1974, ch 331, § 3; SL 2008, ch 277, § 140; SDCL § 61-6-38 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-25.7 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.7
Employer's reserve ratio--Contribution rates for 2026 and thereafter
Status: in_force

The employer's reserve ratio for calendar year 2026 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.

Column "A"

Column "B"

Contribution Rate

Reserve Ratio

Schedule A

Schedule B

Schedule C

9.39%

9.24%

8.52%

Less than -7.00%

8.89%

8.74%

8.02%

-7.00% and Less than -6.50%

8.39%

8.24%

7.52%

-6.50% and Less than -6.00%

7.89%

7.74%

7.02%

-6.00% and Less than -5.50%

7.39%

7.24%

6.52%

-5.50% and Less than -5.00%

6.89%

6.74%

6.02%

-5.00% and Less than -4.50%

6.39%

6.24%

5.52%

-4.50% and Less than -4.00%

5.89%

5.74%

5.02%

-4.00% and Less than -3.50%

5.39%

5.24%

4.52%

-3.50% and Less than -3.00%

4.89%

4.74%

4.02%

-3.00% and Less than -2.50%

4.39%

4.24%

3.52%

-2.50% and Less than -2.00%

3.89%

3.74%

3.02%

-2.00% and Less than -1.50%

3.39%

3.24%

2.52%

-1.50% and Less than -1.00%

2.89%

2.74%

2.02%

-1.00% and Less than -0.75%

2.39%

2.24%

1.52%

-0.75 and Less than -0.50%

1.89%

1.74%

1.02%

-0.50% and Less than -0.25%

1.39%

1.24%

0.52%

-0.25% and Less than 0.00%

0.89%

0.74%

0.02%

0.00% and Less than 0.50%

0.64%

0.49%

0.00%

0.50% and Less than 0.75%

0.49%

0.34%

0.00%

0.75% and Less than 1.00%

0.29%

0.14%

0.00%

1.00% and Less than 1.25%

0.19%

0.04%

0.00%

1.25% and Less than 1.50%

0.09%

0.00%

0.00%

1.50% and Less than 1.75%

0.00%

0.00%

0.00%

1.75% and Less than 2.25%

0.00%

0.00%

0.00%

2.25% and Over

The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2026.

Source: SL 2025, ch 199, § 2.
S.D. Codified Laws § 61-6-60 — SD Code / Title 61 / Chapter 6 / Section 61-6-60
Amount of weekly extended benefit--Reduction
Status: in_force

The weekly extended benefit amount payable to an individual for a week of total unemployment in the individual's eligibility period shall be an amount equal to the weekly benefit amount payable to the individual during the individual's applicable benefit year. However, for any week during a period in which federal payments to states under section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 are reduced under an order issued under section 252 of the Balanced Budget and Emergency Deficit Control Act of 1985, the weekly extended benefit amount payable to an individual for a week of total unemployment in the individual's eligibility period shall be reduced by a percentage equivalent to the percentage of the reduction in the federal payment. The reduced weekly extended benefit amount, if not a full dollar amount, shall be rounded to the nearest lower full dollar amount.

Source: SL 1971, ch 276, § 89; SL 1987, ch 388, § 5; SL 2008, ch 277, § 144; SDCL § 61-6-39 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-60 — SD Code / Title 61 / Chapter 5 / Section 61-5-60
Notice of lien filed with register of deeds
Status: in_force

In order to preserve the lien provided by § 61-5-59 against subsequent mortgagees or purchasers for value without notice, or judgment creditors, the Department of Labor and Regulation shall file with the register of deeds in the county in which the property is located a notice of the lien.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 99; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-41 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-32 — SD Code / Title 61 / Chapter 5 / Section 61-5-32
Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions
Status: in_force

Any nonprofit organization or group of such organizations or political subdivisions which, pursuant to § 61-1-13 or 61-1-15 and 61-1-36 , is, or becomes, subject to this title shall pay contributions under the provisions of chapter 61-5 , unless it elects, as provided in chapter 61-5A , to pay to the department for the unemployment fund an amount equal to the amount of regular benefits and, in the case of nonprofit organizations of one-half of the extended benefits paid, or, in the case of political subdivisions, the extended benefits paid, that is attributable to service in the employ of the nonprofit organization or political subdivision, to individuals for weeks of unemployment which begin during the effective period of the election.

Source: SL 1971, ch 276, § 51; SL 1977, ch 420, § 18; SL 2008, ch 277, § 73; SDCL § 61-5-5.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-65 — SD Code / Title 61 / Chapter 6 / Section 61-6-65
Interstate claims--Eligibility for extended benefits
Status: in_force

No extended benefits are payable for any week of unemployment to any individual for any week pursuant to an interstate claim filed in any state under the interstate benefit plan if an extended benefit period is not in effect for the state. However, this section does not apply with respect to the first two weeks for which extended benefits are payable pursuant to an interstate claim filed under the interstate payment plan.

Source: SL 1981, ch 372, § 1; SL 2008, ch 277, § 147; SDCL § 61-6-44 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-4 — SD Code / Title 61 / Chapter 5 / Section 61-5-4
Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination
Status: in_force

Any employing unit for which services that do not constitute employment as defined in this title are performed, may file with the Department of Labor and Regulation a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this title for not less than two calendar years. Upon the written approval of such election by the department, such services shall be deemed to constitute employment subject to this title from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January first of any calendar year subsequent to such two calendar years, only if the employing unit has filed with the department a written notice to that effect prior to the first day of July of such calendar year.

Source: SL 1936 (SS), ch 3, § 8; SDC 1939, § 17.0823 (3) (b); SL 1941, ch 86, § 1; SL 1943, ch 77, § 5; SL 1961, ch 107, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-7-10.1 — SD Code / Title 61 / Chapter 7 / Section 61-7-10.1
Payment of benefits in accordance with determination being appealed--Effect of modification or reversal
Status: in_force

If a determination or redetermination allowing benefits is affirmed in any amount by the Department of Labor and Regulation benefits shall be paid promptly regardless of any further appeal or the disposition of the appeal and no injunction, supersedeas, stay or other unit or process suspending the payment of benefits may be issued by any court; but if the decision is finally modified or reversed to deny benefits:

(1) Benefits may not be paid for any week of unemployment involved in the modification or reversal, until a disqualification if imposed has been satisfied; and

(2) No contributing employer's experience rating account may be charged with benefits paid prior to the determination reversing or modifying a prior determination that would not have been paid pursuant to the reversing or modifying determination, but the noncharging does not apply to employers liable for reimbursement to the department for payments that were paid by the department; and

(3) Benefits paid pursuant to this section or § 61-7-5 shall constitute a recoverable overpayment as provided in § 61-6-41 .

Source: SL 1936 (SS), ch 3, § 6 (b); SDC 1939, § 17.0832; SL 1939, ch 90, § 1; SL 1943, ch 85; SL 1947, ch 88, § 13; SDCL § 61-7-11 ; SDCL Supp, § 61-7-5 as added by SL 1972, ch 269, § 5; SL 1974, ch 332, § 1; SL 1984, ch 339, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2013, ch 258, § 24.
S.D. Codified Laws § 61-5-29 — SD Code / Title 61 / Chapter 5 / Section 61-5-29
South Dakota’s future fee--Promulgation of rules
Status: in_force

Employers required by this title to pay contributions, except employers pursuant to chapter 61-5A , that reimburse the unemployment compensation trust fund for benefits paid in lieu of contributions, shall also pay an employer's investment in South Dakota's future fee, hereinafter referred to as the investment fee, on wages as defined by this title. The fee rate for employers not eligible for experience rating, as provided for in § 61-5-24 , must be seventy-hundredths percent through calendar year 2006 and fifty-five hundredths percent on and after January 1, 2007. If an employer is eligible for experience rating, the employer's reserve ratio must be determined pursuant to § 61-5-25.3 through calendar year 2017, pursuant to § 61-5-25.4 for calendar years 2018 and 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, pursuant to § 61-5-25.6 for calendar year 2024 through calendar year 2025, and pursuant to § 61-5-25.7 for calendar year 2026 and each year thereafter, and the employer's investment fee rate must be the rate appearing in column "A" on the same line the employer's reserve ratio appears in column "B" of the following rate schedule:

Column "A"

Column "B"

Investment Fee Rate

Reserve Ratio

0.53%

Less than 1.00%

0.50%

1.00% and Less than 1.20%

0.40%

1.20% and Less than 1.30%

0.30%

1.30% and Less than 1.40%

0.20%

1.40% and Less than 1.50%

0.10%

1.50% and Less than 1.60%

0.00%

1.60% and Over

The terms and conditions of this title that apply to the payment and collection of contributions also apply to the payment and collection of the investment fee. The department shall deposit the proceeds from the investment fee in the clearing account of the unemployment compensation fund for clearance only. The proceeds may not become part of the fund. After clearance, the department must deposit the money derived from the investment fee payments, less refunds made pursuant to the provisions of this title, in the employer's investment in South Dakota's future fund, as provided for in § 61-5-29.1 . No investment fee payment may be credited to the employer's experience-rating account, nor may the payment be deducted in whole or in part by any employer from the wages of individuals in its employ.

The investment fee rate may not be increased over the applicable 1987 investment fee rate for any employer with a positive balance in the employer's experience-rating account on the computation date, as established in rules promulgated by the secretary of labor and regulation, in accordance with chapter 1-26 , for the current year and the year preceding the current year.

The investment rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 1993.

Source: SL 1987, ch 387, § 5; SL 1988, ch 413, § 4; SL 1989, ch 448, § 4; SL 1991, ch 416, § 4; SL 1993, ch 375, § 28; SL 1993, ch 378, § 4; SL 2006, ch 268, § 1; SL 2011, ch 1 (Ex. Ord. 11-1), § 33, eff. Apr. 12, 2011; SL 2011, ch 225, § 3; SL 2011, ch 227, § 1, eff. Mar. 17, 2011; SDCL § 61-5-24.1; SL 2012, ch 252, § 59; SL 2017, ch 217, § 5; SL 2019, ch 217, § 4; SL 2023, ch 171, § 6; SL 2025, ch 199, § 4.
S.D. Codified Laws § 61-1-30 — SD Code / Title 61 / Chapter 1 / Section 61-1-30
Service outside state controlled from within state
Status: in_force

The term, employment, includes an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if:

(1) The service is not covered under the reemployment assistance or unemployment compensation law of any other state, the Virgin Islands, or Canada; and

(2) The place from which the service is directed or controlled is in this state.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (d); SL 1939, ch 86, § 1; SL 1971, ch 276, § 12; SL 2008, ch 277, § 18; SDCL § 61-1-15 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 3.
S.D. Codified Laws § 61-4-5 — SD Code / Title 61 / Chapter 4 / Section 61-4-5
Receipts deposited in clearing account--Refunds from clearing account--Deposits to trust fund held by secretary of treasury
Status: in_force

All moneys payable to the unemployment compensation fund upon receipt thereof by the Department of Labor and Regulation shall immediately be deposited in the clearing account. Refunds payable pursuant to §§ 61-1-31 and 61-5-56 may be paid from the clearing account. After clearance thereof all other moneys in the clearing account shall immediately be deposited with the secretary of the treasury of the United States of America to the credit of the account of this state in the unemployment trust fund established and maintained pursuant to section 904 of the Social Security Act as amended, any provisions of law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding.

Source: SL 1936 (SS), ch 3, § 9 (b); SDC 1939, § 17.0819; SL 1943, ch 81; SL 1965, ch 97, § 3; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2013, ch 258, § 10.
S.D. Codified Laws § 61-1-15 — SD Code / Title 61 / Chapter 1 / Section 61-1-15
Employment by religious, charitable, educational, or other organization included
Status: in_force

The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (3), (4), (5), or (6):

(1) The service is excluded from employment as defined in the Federal Unemployment Tax Act as amended, January 1, 1977, solely by reason of section 3306(c)(8) service performed in the employ of a religious, charitable, educational, or other organization described in section 501(c)(3) which is exempt from the income tax under 501(a) of the federal act; and

(2) The organization had four or more individuals in employment for some portion of a day in each of twenty different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

Source: SDCL § 61-1-10 (3) as enacted by SL 1971, ch 276, § 10; SL 1974, ch 325, § 2; SL 1977, ch 420, § 9; SL 2008, ch 277, § 11; SDCL § 61-1-10.3 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-46 — SD Code / Title 61 / Chapter 1 / Section 61-1-46
Wages defined--Maximum annual wages subject to coverage
Status: in_force

As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer's predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.

The term does not include remuneration of more than:

(1) Seven thousand dollars, from January 1, 1983, to December 31, 2006, inclusive;

(2) Eight thousand five hundred dollars, from January 1, 2007, to December 31, 2007, inclusive;

(3) Nine thousand dollars, from January 1, 2008, to December 31, 2008, inclusive;

(4) Nine thousand five hundred dollars, from January 1, 2009, to December 31, 2009, inclusive;

(5) Ten thousand dollars, from January 1, 2010, to December 31, 2010, inclusive;

(6) Eleven thousand dollars, from January 1, 2011, to December 31, 2011, inclusive;

(7) Twelve thousand dollars, from January 1, 2012, to December 31, 2012, inclusive;

(8) Thirteen thousand dollars, from January 1, 2013, to December 31, 2013, inclusive;

(9) Fourteen thousand dollars, from January 1, 2014, to December 31, 2014, inclusive; and

(10) Fifteen thousand dollars, on and after January 1, 2015.

In this section, the term, employment, includes service constituting employment under any reemployment assistance or unemployment compensation law of another state.

Source: SDC 1939, § 17.0802 (13) (a) as added by SL 1941, ch 82, § 4; SL 1943, ch 77, § 1; SL 1947, ch 88, § 5; SL 1953, ch 76, § 2; SL 1971, ch 276, § 18; SL 1977, ch 420, § 16; SL 1983, ch 380, § 1; SL 2006, ch 267, § 1; SL 2010, ch 247, § 1, eff. Mar. 10, 2010; SDCL § 61-1-35 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 6.
S.D. Codified Laws § 61-5-29.5 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.5
Employer’s investment in South Dakota’s future fund--Award as reimbursement--Conditions--Agreement to be public
Status: in_force

Moneys from the employer's investment in South Dakota's future fund may be awarded only to reimburse the actual cost of the research or economic development project.

Before any moneys may be expended from the fund, the applicant shall sign an agreement with the Governor's Office of Economic Development. If the award from the fund exceeds one million dollars, the applicant must provide an itemized invoice of all expenditures made by the applicant required in furtherance of the project and documentation demonstrating proof of payment before any moneys may be expended from the fund.

Any agreement executed pursuant to this section is open to public inspection and must be posted on the state's website.

Source: SL 2026, ch 205, § 4.
S.D. Codified Laws § 61-1-23 — SD Code / Title 61 / Chapter 1 / Section 61-1-23
Elective coverage of foreign service
Status: in_force

The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, or in the case of the Virgin Islands, after December thirty-first in the year the United States secretary of labor approves the Virgin Islands' unemployment compensation law, in the employ of an American employer other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel provisions of another state's law, if none of the criteria of §§ 61-1-20 and 61-1-22 is met but the employer has elected coverage in this state or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this state.

Source: SDCL § 61-1-10 (5) (c) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 14; SL 2008, ch 277, § 14; SDCL § 61-1-10.7; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-9.1 — SD Code / Title 61 / Chapter 6 / Section 61-6-9.1
Good cause for voluntarily leaving employment restricted to certain situations
Status: in_force

Good cause for voluntarily leaving employment is restricted to leaving employment because:

(1) Continued employment presents a hazard to the employee's health. However, this subdivision applies only if:

(a) Before separation from the employment, the employee is examined by a licensed practitioner of the healing arts, as defined in chapter 36-4 , 36-4A , or 36-5 or subdivision 36-9A-1(5), and advised that continued employment presents a hazard to the employee's health; and

(b) The health hazard is supported by a certificate signed by the licensed practitioner of the healing arts.

The secretary of labor and regulation may request an additional certificate signed by another licensed practitioner of the healing arts, as defined in chapter 36-4 , 36-4A , or 36-5 or subdivision 36-9A-1(5);

(2) The employer required the employee to relocate the employee's residence to hold the employee's job;

(3) The employer's conduct demonstrates a substantial disregard of the standards of behavior that the employee has a right to expect of an employer or the employer has breached or substantially altered the contract for employment;

(4) An individual accepted employment while on lay off and subsequently quit the employment to return to work for the individual's regular employer;

(5) The employee's religious belief mandates it. This provision does not apply, however, if the employer has offered to the employee reasonable accommodations taking into consideration the employee's religious beliefs if this offer is made before the employee leaves the employment;

(6) Leaving is necessary to protect the individual from domestic abuse. However, this subdivision applies only if:

(a) The employee reports the abusive situation to law enforcement within forty-eight hours of any occurrence and cooperates fully with law enforcement in any subsequent investigation and criminal charge relating to the abusive situation. Upon request by the department, the law enforcement agency shall complete and return to the department a certification form indicating whether the employee has complied with the requirements of this subdivision;

(b) The employee has left the abusive situation and remains separate from the situation; and

(c) The employee made reasonable efforts to preserve the employment before quitting;

(7) The employee is relocating to accompany a spouse who has been reassigned from one military assignment to another; or

(8) The employee is an officer who exercises substantial control in decisions to take or not to take action on behalf of a corporation and has no other alternative than to leave employment with that corporation. This does not preclude a corporate officer who does not exercise substantial control in any decision to take or not take action on behalf of a corporation from being found to have good cause to leave employment under the circumstances set out in subdivisions (1) to (7), inclusive.

Any person found to have good cause for leaving employment due to domestic abuse as set forth in subdivision (6) and who returns to the abusive situation is ineligible for benefits.

Source: SDCL § 61-6-13 as added by SL 1979, ch 348, § 3; SL 1981, ch 371, § 3; SL 1986, ch 424, § 3; SL 1987, ch 388, § 3; SL 1989, ch 449, § 1; SL 2003, ch 258, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-13.1 ; SL 2012, ch 252, § 59; SL 2012, ch 253, § 1; SL 2014, ch 249, § 1; SL 2017, ch 218, § 1, eff. Feb. 9, 2017.
S.D. Codified Laws § 61-5A-27 — SD Code / Title 61 / Chapter 5A / Section 61-5A-27
Request for permission to make payment in lieu of contributions on basis of percentage of payroll
Status: in_force

Each nonprofit organization that has elected payments in lieu of contributions may request permission to make such payments as provided in §§ 61-5A-28 and 61-5A-29 . Such method of payment shall become effective upon approval by the department.

Source: SL 1971, ch 276, § 60.
S.D. Codified Laws § 61-5-25 — SD Code / Title 61 / Chapter 5 / Section 61-5-25
Employer's contribution rates--Rate schedule based on average high cost multiplier ratio
Status: in_force

If an employer has met the requirements of § 61-5-24 on the computation date for the year, then the employer's contribution rate shall be the rate appearing in Column "A" on the same line the employer's reserve ratio appears in Column "B" of the rate schedule applicable to that year. The computation date for calendar year 2012 and each year thereafter is June thirtieth of the preceding year.

The rate schedule for each calendar year shall be determined based upon the South Dakota average high cost multiplier ratio. The average high cost multiplier ratio is calculated by dividing the amount in the unemployment compensation fund, as established by § 61-4-1 , as of June thirtieth of the preceding year, by the amount required in the unemployment compensation fund that equals the average high cost multiple of 1.0, as of December thirty-first of the last completed calendar year. The following rate schedules apply:

(1) From January 1, 2018, to December 31, 2023, inclusive:

(a) Schedule A is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.60; and

(b) Schedule B is in effect for any calendar year when the South Dakota average high cost multiplier ratio is greater than or equal to 1.60.

(2) Beginning January 1, 2024:

(a) Schedule A is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.30;

(b) Schedule B is in effect for any calendar year when the South Dakota average high cost multiplier ratio is less than 1.50 and greater than or equal to 1.30; and

(c) Schedule C is in effect for any calendar year when the South Dakota average high cost multiplier ratio is greater than or equal to 1.50.

For purposes of this section, the term, average high cost multiple, has the same meaning given in 20 C.F.R. § 606.3, as amended on September 17, 2010. An amount equal to an average high cost multiple of 1.0 is a federal measure of adequate reserves in relation to the state's current economy.

Source: SDC 1939, § 17.0822 (2) (b) (1) as added by SL 1947, ch 89, § 1; SL 1953, ch 76, § 3; SL 1961, ch 106, § 2; SL 1971, ch 277, § 1; SL 1982, ch 371, § 1; SL 1983, ch 381, § 1; SL 1984, ch 334, §§ 2, 5; SL 1987, ch 387, § 3; SL 2008, ch 277, § 77; SL 2011, ch 225, § 1; SDCL § 61-5-18; SL 2012, ch 252, § 59; SL 2017, ch 217, § 1; SL 2023, ch 171, § 1.
S.D. Codified Laws § 61-4-3 — SD Code / Title 61 / Chapter 4 / Section 61-4-3
Secretary to administer fund--Liability on bond
Status: in_force

The secretary of labor and regulation is custodian of the fund and shall administer the fund and shall issue warrants or checks upon it. The secretary is liable on the secretary's official bond for the faithful performance of the secretary's duties as custodian of the unemployment compensation fund.

Source: SL 1936 (SS), ch 3, § 9 (b); SDC 1939, § 17.0819; SL 1943, ch 81; SL 1965, ch 97, § 3; SL 2008, ch 277, § 68; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-35 — SD Code / Title 61 / Chapter 1 / Section 61-1-35
Instrumentalities of foreign governments exempt
Status: in_force

As used in this title, the term, employment, does not include service performed in the employ of an instrumentality wholly owned by a foreign government:

(1) If the service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and

(2) If the South Dakota Department of Labor and Regulation finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in foreign countries by employees of the United States government and of instrumentalities thereof.

Source: SDC 1939, § 17.0802 (7) (g) (15) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 22; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-20 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-45 — SD Code / Title 61 / Chapter 5 / Section 61-5-45
Experience-rating account continued during employer's military service--Reestablishment on resumption of business
Status: in_force

If the department finds that an employer's business is closed solely because of the entrance of one or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States, any of its allies, or of the United Nations, the employer's account may not be terminated. If the business is resumed within two years after the discharge or release from active duty in the armed forces of the person, the employer's experience shall be deemed to have been continuous throughout the period. The experience ratio used for determining the rate of any employer shall be the total contribution paid by the employer minus all benefits, including benefits paid to any individual during the period the employer was in the armed forces, based upon wages paid by the employer prior to the employer's entrance into such forces, divided by the total payrolls for the three most recent calendar years during the whole of which, respectively, the employer has been in business.

Source: SDC 1939, § 17.0822 (2) (c) as added by SL 1951, ch 95; SL 1961, ch 106, § 2; SL 1971, ch 276, § 48; SL 2008, ch 277, § 93; SDCL § 61-5-32 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-26 — SD Code / Title 61 / Chapter 6 / Section 61-6-26
Benefits not paid for established vacation period or holiday recess preceded and followed by insured work
Status: in_force

No benefits authorized by § 61-6-24 or 61-6-25 may be paid to an individual for any week which commences during an established and customary vacation period or a holiday recess if the individual performed insured work in the period immediately preceding the period or recess and there is reasonable assurance that the individual will perform insured work in the period immediately following the period or recess.

Source: SL 1979, ch 348, § 12; SL 1991, ch 414, § 4; SL 2008, ch 277, § 112; SDCL § 61-6-1.6 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-44 — SD Code / Title 61 / Chapter 1 / Section 61-1-44
Employment by close relative exempt
Status: in_force

As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (4); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 2008, ch 277, § 30; SDCL § 61-1-30 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-7-13 — SD Code / Title 61 / Chapter 7 / Section 61-7-13
Department as party to judicial action--Representation of department in appeal
Status: in_force

The Department of Labor and Regulation is a party to any judicial action involving any department decision, and may, if it so elects, become involved in the appeal and be represented by any qualified attorney who has been designated by the department with the approval of the attorney general for that purpose, or at the secretary's request, by the attorney general.

Source: SL 1936 (SS), ch 3, § 6 (h); SDC 1939, § 17.0838; SL 1939, ch 84, § 8; SL 1984, ch 339, § 4; SL 1989, ch 450, § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-3-28 — SD Code / Title 61 / Chapter 3 / Section 61-3-28
Employment security contingency fund established--Interest, penalty, and fine payments paid into fund--Restrictions on expenditures--Use of fund
Status: in_force

There is established a special fund to be known as the employment security contingency fund which shall be maintained by the state treasurer separate and apart from all public moneys or funds of the State of South Dakota. The fund shall consist of all interest, penalties and fines collected under this title together with any interest earned on moneys in this fund. Any provisions of this title to the contrary notwithstanding, all interest, penalty and fine payments collected shall be deposited in the clearing account of the unemployment compensation fund for clearance only and may not become a part of such fund. After clearance thereof, the moneys derived from such payments, less refunds made pursuant to § 61-3-29 and other provisions of this title, shall be deposited in the employment security contingency fund. The moneys may not be expended or available for expenditure in any manner which would permit their substitution for, or a corresponding reduction in, federal funds which would, in the absence of the moneys, be available to finance expenditures for the administration of this title, but nothing in §§ 61-3-28 to 61-3-31 , inclusive, prevents the moneys from being used as a revolving fund, to cover expenditures for which federal funds have been requested but have not yet been received, subject to the charging of such expenditures against such funds when received. The moneys in this fund shall be used by the department, with prior approval of the Governor for each withdrawal, for the payment of costs of administration which the Governor finds are not properly and validly chargeable against federal grants (or other funds) received for or in the employment security administration fund. The moneys in this fund are hereby specifically made available to the department, with prior approval by the Governor, for replacement within a reasonable period of time, of any moneys received by this state in the form of grants from the federal government for administrative expenses which because of any action or contingency have been lost or have been expended for purposes other than, or in excess of, those found by the United States secretary of labor to be necessary for the proper and efficient administration of this title. Such moneys shall be available either to satisfy the obligations incurred directly or by transferring the required amount from the employment security contingency fund to the employment security administration fund.

Source: SL 1968, ch 86, § 3; SL 2008, ch 277, § 64.
S.D. Codified Laws § 61-5-42 — SD Code / Title 61 / Chapter 5 / Section 61-5-42
Succession to experience-rating account on acquisition of business by another--Federal standards to be met
Status: in_force

Any individual, group of individuals, or employing unit that acquires its organization, trade or business from an employer for whom an experience-rating account has been maintained by the Department of Labor and Regulation, shall immediately notify the department and upon the mutual consent of the parties concerned and approval of the department, may assume the position of the employer with respect to the experience-rating account. If the experience-rating account is not assumed by the successor employer or employing unit, the initial contribution rate for employers pursuant to § 61-5-24 shall be assigned to the successor employer or employing unit. The department shall promulgate rules pursuant to chapter 1-26 to carry out the provisions of this section consistent with federal standards of additional credit allowance as provided in section 3303 of the Internal Revenue Code.

Source: SL 1937, ch 224, § 3; SDC 1939, § 17.0822 (6); SL 1939, ch 86, § 3; SL 1941, ch 85, § 4; SL 1947, ch 89, § 1; SDC Supp 1960, § 17.0822 (5); SL 1961, ch 106, § 4; SL 1971, ch 276, § 49; SL 1982, ch 369, § 9; SL 1988, ch 414; SL 1993, ch 375, § 30; SL 2005, ch 281, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-33 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-63 — SD Code / Title 61 / Chapter 6 / Section 61-6-63
Claims for and payment of extended benefits
Status: in_force

Except when the result would be inconsistent with the provisions of §§ 61-6-49 to 61-6-66 , inclusive, the provisions of this title which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits.

Source: SL 1971, ch 276, § 87; SL 1983, ch 22, § 18; SL 1993, ch 377, § 16; SDCL § 61-6-42 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-27 — SD Code / Title 61 / Chapter 1 / Section 61-1-27
Service considered within state--Services in more than one state
Status: in_force

Service is considered to be within a state if:

(1) The service is performed entirely within the state; or

(2) The service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state, such as service that is temporary or transitory in nature or consists of isolated transactions.

The department shall promulgate rules pursuant to chapter 1-26 providing for coverage of workers performing services in more than one state.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (e); SL 1939, ch 86, § 1; SL 1983, ch 22, § 7; SL 1993, ch 375, § 15; SDCL § 61-1-13 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-29.4 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.4
Employer’s investment in South Dakota’s future fund--Business plan required from business applicant--Contents
Status: in_force

If an applicant for an award from the employer's investment in South Dakota's future fund is a business, the applicant must submit a business plan to the Governor's Office of Economic Development before the Governor may award the applicant any moneys from the fund. The applicant's business plan must include:

(1) The goods or services to be offered by the applicant;

(2) A description of:

(a) The types of jobs required to offer the goods or services;

(b) The educational requirement for each type of job; and

(c) The compensation package to be offered to individuals employed to perform each type of job;

(3) The accounting practices employed by the business; and

(4) Other private or public funding received by the applicant.

Source: SL 2026, ch 205, § 3.
S.D. Codified Laws § 61-1-55 — SD Code / Title 61 / Chapter 1 / Section 61-1-55
Title inoperative if federal tax inoperative--Disposition of unobligated funds
Status: in_force

If the tax imposed by title nine of the federal Social Security Act or any other federal tax against which contributions under this title may be credited, shall become inoperative, the provisions of this title shall become inoperative. Any unobligated fund in the state unemployment compensation fund or returned by the United States Treasurer, because the federal Social Security Act is inoperative, shall be refunded to the contributors pro rata to their unexpended contributions.

Source: SL 1936 (SS), ch 3, § 20; SDC 1939, § 17.0845; SL 2008, ch 277, § 38; SDCL § 61-1-41 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-39 — SD Code / Title 61 / Chapter 6 / Section 61-6-39
Denial of benefits from discovery of misrepresentation--Penalties
Status: in_force

Any individual who has willfully or fraudulently misrepresented any fact to secure or increase benefits under this title shall be denied benefits for weeks of otherwise compensable unemployment, as defined in this chapter from and after the date such misrepresentation or fraudulent act is discovered in accordance with rules promulgated by the department pursuant to chapter 1-26 . In addition to any penalty imposed under this title, the department shall impose a penalty equal to fifty percent of the amount of benefits obtained by willful or fraudulent misrepresentation for the first offense and a penalty equal to one hundred percent of the amount of benefits for each subsequent offense. Any penalty collected shall be paid into the unemployment trust fund.

Source: SDC 1939, § 17.0830 (8) as added by SL 1953, ch 76, § 7; SL 1993, ch 375, § 35; SDCL § 61-6-22 ; SL 2012, ch 252, § 59; SL 2013, ch 258, § 1.
S.D. Codified Laws § 61-6-24 — SD Code / Title 61 / Chapter 6 / Section 61-6-24
Benefits based on employment by state or instrumentalities or by religious, charitable, or educational organization--Exception
Status: in_force

Benefits based on service in employment defined in §§ 61-1-13 and 61-1-15 shall be payable in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other service subject to this chapter. However, with respect to service performed in an instructional, research, or principal administrative capacity for an educational institution, no benefits may be paid based on the services for any week of unemployment commencing during the period between two successive academic years, or during a similar period between two regular but not successive terms or during a period of paid sabbatical leave provided for in the individual's contract, to any individual if the individual performs the services in the first of the academic years or terms and if there is a contract or a reasonable assurance that the individual will perform services in any such capacity for any educational institution in the second of the academic years or terms.

Source: SL 1977, ch 420, § 31; SL 2008, ch 277, § 108; SDCL § 61-6-1.2 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-3 — SD Code / Title 61 / Chapter 3 / Section 61-3-3
Report required of employers by secretary
Status: in_force

The secretary of labor and regulation may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which the secretary deems necessary for the effective administration of this title.

Source: SL 1936 (SS), ch 3, § 11 (g); SDC 1939, § 17.0814; SL 1939, ch 84, § 10; SL 1943, ch 80; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-58 — SD Code / Title 61 / Chapter 5 / Section 61-5-58
Penalty for failure to timely pay contributions or submit reports
Status: in_force

A penalty of twenty-five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for the contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of one hundred fifty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97; SDCL § 61-5-39; SL 2012, ch 252, § 59; SL 2016, ch 235, § 1; SL 2020, ch 215, § 3, eff. Jul. 1, 2021.
S.D. Codified Laws § 61-3-5 — SD Code / Title 61 / Chapter 3 / Section 61-3-5
Reports and communications privileged in actions for defamation
Status: in_force

No letter, report, communication, or other matter, whether oral or written, from the employer, the employer's agents, representatives or employees, to each other or to the secretary of labor and regulation, the secretary's agents, representatives or employees, which have been written or made in connection with the requirements and administration of this title or any rules promulgated pursuant to this title, may be made subject matter or basis for any action, whether civil or criminal, for slander or libel.

Source: SDC 1939, § 17.0814 as added by SL 1943, ch 80; SL 1993, ch 375, § 23; SL 2008, ch 277, § 50; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-3-10 — SD Code / Title 61 / Chapter 3 / Section 61-3-10
Judicial enforcement of departmental subpoena--Disobedience as contempt
Status: in_force

In case of contumacy by, or refusal to obey a subpoena issued to any person pursuant to § 61-3-7 , any court of this state within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found or resides or transacts business, upon application by the secretary of labor and regulation or the secretary's duly authorized representative, may issue to the person an order requiring the person to appear before the secretary or the secretary's duly authorized representative, there to produce evidence if so ordered or there to give testimony touching the matter under investigation or in question; and any failure to obey such order of the court may be punished by the court as a contempt thereof.

Source: SL 1936 (SS), ch 3, § 11 (i); SDC 1939, § 17.0815; SL 2008, ch 277, § 55; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5A-29 — SD Code / Title 61 / Chapter 5A / Section 61-5A-29
Annual adjustment of payroll percentages to minimize excess or insufficient payments
Status: in_force

At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.

Source: SL 1971, ch 276, § 60.
S.D. Codified Laws § 61-5-69 — SD Code / Title 61 / Chapter 5 / Section 61-5-69
Priority of contribution claims in bankruptcy proceedings
Status: in_force

In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under federal bankruptcy law, contributions due are entitled to such priority as is provided in federal bankruptcy law.

Source: SL 1936 (SS), ch 3, § 14 (c); SDC 1939, § 17.0826; SL 1961, ch 107, § 3; SL 2008, ch 277, § 105; SDCL § 61-5-50 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-2 — SD Code / Title 61 / Chapter 3 / Section 61-3-2
Work record maintained by employing unit--Inspection by department
Status: in_force

Each employing unit shall keep true and accurate work records containing information needed to administer this title according to rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation. The records shall be kept for four years and shall be open to inspection and be subject to being copied by the Department of Labor and Regulation at any reasonable time and as often as may be necessary.

Source: SL 1936 (SS), ch 3, § 11 (g); SDC 1939, § 17.0814; SL 1939, ch 84, § 10; SL 1983, ch 22, § 8; SL 1993, ch 375, § 22; SL 2008, ch 277, § 48; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-19 — SD Code / Title 61 / Chapter 1 / Section 61-1-19
Certain domestic service included
Status: in_force

As used in this title, the term, employment, includes domestic service performed for a person who paid cash remuneration of one thousand dollars or more in the current calendar year or the preceding calendar year to individuals employed in such domestic service in any calendar quarter, in a private home, local college club, or local chapter of a college fraternity or sorority.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (2); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 1977, ch 420, § 17; SL 2008, ch 277, § 28; SDCL § 61-1-27 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-54 — SD Code / Title 61 / Chapter 1 / Section 61-1-54
Rules covering seasonal employment
Status: in_force

The Department of Labor and Regulation may, in accordance with rules promulgated by the department pursuant to chapter 1-26 , determine whether an industry in this state is of a seasonal nature. The department shall promulgate rules pursuant to chapter 1-26 governing the benefit rights of those workers who are found to be engaged in a seasonal occupation.

Source: SDC 1939, § 17.0802 (10) (d) as added by SL 1941, ch 83, § 1; SDC Supp 1960, § 17.0802 (10) (c); SL 1993, ch 375, § 19; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-39 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-16 — SD Code / Title 61 / Chapter 6 / Section 61-6-16
Failure to seek or accept suitable employment
Status: in_force

If the Department of Labor and Regulation finds that an unemployed individual has failed, without good cause, either to apply for available suitable work when so directed by the department or to accept suitable work when offered to the individual, the claimant shall be denied benefits, including extended benefits, until the individual has been reemployed at least six calendar weeks in insured employment during the individual's current benefit year and earned wages of not less than the individual's weekly benefit amount in each of those six weeks. The department may promulgate rules pursuant to chapter 1-26 for determining suitable work.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (3); SL 1939, ch 89; SL 1943, ch 84; SL 1947, ch 88, § 11; SL 1947, ch 89, § 2; SL 1955, ch 62; SL 1971, ch 276, § 77; SL 1979, ch 348, § 5; SL 1983, ch 22, § 14; SL 1993, ch 375, § 33; SL 2008, ch 277, § 123; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-15 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-7-12 — SD Code / Title 61 / Chapter 7 / Section 61-7-12
Action by secretary on own motion or appeal--Notice to parties--Final decision of department
Status: in_force

The secretary of labor and regulation may on the secretary's own motion affirm, modify, or set aside any decision of an appeal referee on the basis of the evidence previously submitted in the case, or direct the taking of additional evidence, or may permit any of the parties to the decision to initiate further appeals before the secretary. The secretary may permit such further appeal by any of the parties interested in a decision of an appeal referee and by the benefit section whose decision has been overruled or modified by an appeal referee. The secretary shall promptly notify the interested parties of the secretary's findings and decision. Any decision of the secretary is the final decision of the Department of Labor and Regulation.

Source: SL 1936 (SS), ch 3, § 6; SDC 1939, §§ 17.0835, 17.0838; SL 1947, ch 88, § 16; SL 1984, ch 339, § 3; SL 2008, ch 277, § 155; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5A-5.1 — SD Code / Title 61 / Chapter 5A / Section 61-5A-5.1
Election of political subdivision to make payments in lieu of contributions--Notice of election
Status: in_force

Any political subdivisions of the state which are, or become, subject to this title on January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1978, provided it files with the department a written notice of its election within the thirty - day period immediately following such date.

Source: SL 1977, ch 420, § 22.
S.D. Codified Laws § 61-5-51 — SD Code / Title 61 / Chapter 5 / Section 61-5-51
Waiver of mandatory transfer of experience-rating account--Conditions
Status: in_force

The Department of Labor and Regulation may waive the mandatory transfer of the experience-rating account required by § 61-5-46 if the inherent nature of the employing unit has substantially and permanently changed since July 1, 1988. The provisions of this section apply to account transfers occurring on or after July 1, 1992.

Source: SL 1992, ch 361; SL 2005, ch 281, § 7; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-33.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-21 — SD Code / Title 61 / Chapter 3 / Section 61-3-21
Cooperation and compliance with federal requirements--Reports and information
Status: in_force

In the administration of this title, the South Dakota Department of Labor and Regulation shall co-operate to the fullest extent consistent with the provisions of this title, with the secretary of labor and regulation of the United States; shall make such reports, in the form and containing the information as the secretary of labor and regulation may from time to time require. The department shall comply with such provisions as the secretary of labor and regulation may from time to time find necessary to assure the correctness and verification of such reports. The department shall comply with the regulations prescribed by the secretary of labor and regulation governing the expenditures of such sums as may be allotted and paid to this state under Title III of the Social Security Act for the purpose of assisting in the administration of this title.

Source: SL 1936 (SS), ch 3, § 11 (k); SDC 1939, § 17.0811; SL 1939, ch 87, § 1; SL 2008, ch 277, § 59; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-24 — SD Code / Title 61 / Chapter 5 / Section 61-5-24
Initial contribution rates for employers--Employer classification--Experience rating
Status: in_force

An employer subject to this title has a contribution rate of one and two tenths percent the first year and, if the employer has a positive account balance at the beginning of subsequent years, a contribution rate of one percent thereafter until the employer qualifies for experience rating. However, an employer subject to this title who is classified in construction services shall be assigned a rate of six percent the first year and, if the employer has a positive account balance at the beginning of subsequent years, a contribution rate of three percent thereafter until the employer qualifies for experience rating. Any employer classification prior to January 1, 2001, shall be assigned pursuant to Division C of the Standard Industrial Classification Manual of 1987 as prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President. Any employer classification after December 31, 2000, shall be assigned pursuant to Sector 23 of the North American Industry Classification System Manual, which is prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the President. An employer qualifies for experience rating for a year and is rated pursuant to § 61-5-25 if, as of the computation date applicable to that year, benefits have been chargeable to the employer's account throughout each of the two consecutive twelve-month periods immediately preceding the computation date.

Source: SL 1971, ch 276, § 38; SL 1982, ch 369, § 8; SL 1983, ch 382; SL 1984, ch 334, §§ 1, 5; SL 1987, ch 387, § 4; SL 1988, ch 413, § 3; SL 1989, ch 448, § 3; SL 1991, ch 416, § 3; SL 1993, ch 378, § 3; SL 2000, ch 252, § 1; SDCL § 61-5-20.2 ; SL 2012, ch 252, § 59.