S.D. Codified Laws § 61-5-53 — SD Code / Title 61 / Chapter 5 / Section 61-5-53
Pooled fund maintained by department--Moneys credited
Status: in_force

The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited:

(1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions;

(2) All contributions paid by employers;

(3) All fines and penalties collected pursuant to the provisions of this title.

Source: SL 1937, ch 224, § 3; SDC 1939, § 17.0822 (5); SL 1947, ch 89, § 1; SDC Supp 1960, § 17.0822 (4); SL 2008, ch 277, § 94; SDCL § 61-5-34 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-20 — SD Code / Title 61 / Chapter 3 / Section 61-3-20
Agreements with federal government and other states for coordinated collection of contributions
Status: in_force

The Department of Labor and Regulation may enter into reciprocal agreements with the appropriate agencies of other states or of the federal government relating to the collection and payment of contributions by employers with respect to employment not localized within this state.

Source: SDC 1939, § 17.0812 (3) as added by SL 1939, ch 87, § 2; SL 1943, ch 77, § 3; SDC Supp 1960, § 17.0812 (2); SL 2008, ch 277, § 58; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-3 — SD Code / Title 61 / Chapter 1 / Section 61-1-3
Employing unit defined
Status: in_force

As used in this title, the term, employing unit, means an individual or type of organization, including any partnership, limited liability company, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has had in its employ one or more individuals performing services for it within this state. Each individual performing services within this state for any employing unit which maintains two or more separate establishments within this state is deemed to be employed by a single employing unit for all the purposes of this title. Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit is deemed to be employed by the employing unit for all the purposes of this title, whether the individual was hired or paid directly by the employing unit or by the agent or employee, if the employing unit had actual or constructive knowledge of the work.

For purposes of this title, an employing unit includes a common paymaster. As used in this section, the term, common paymaster, means a business entity that disburses remuneration to employees of two or more business entities on behalf of the other business entities and is responsible for keeping books and records for the payroll with respect to the employees. The amount disbursed to an individual employed concurrently by two or more related business entities is determined by 26 U.S.C. § 3306(p) as of January 1, 2022. The department shall promulgate rules pursuant to chapter 1-26 to determine when a common paymaster relationship exists between business entities.

Source: SDC 1939, § 17.0802 (5); SL 1939, ch. 85; SL 1943, ch 77, § 1; SL 1994, ch 351, § 166; SL 2008, ch 277, § 2; SL 2022, ch 189, § 1.
S.D. Codified Laws § 61-5A-11 — SD Code / Title 61 / Chapter 5A / Section 61-5A-11
Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review
Status: in_force

The Department of Labor and Regulation shall notify each nonprofit organization or political subdivision of any determination which it may make of the organization's or political subdivision's status as an employer and of the effective date of any election which it makes and of any termination of election. Determinations are subject to reconsideration, appeal and review in accordance with chapter 61-7 .

Source: SL 1971, ch 276, § 57; SL 1977, ch 420, § 27; SL 1983, ch 22, § 12; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-39 — SD Code / Title 61 / Chapter 1 / Section 61-1-39
Newspaper delivery by minors exempt
Status: in_force

As used in this title, the term, employment, does not include service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution.

Source: SDC 1939, § 17.0802 (7) (g) (18) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 27; SDCL § 61-1-26 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-2-8 — SD Code / Title 61 / Chapter 2 / Section 61-2-8
Meetings and functions of advisory council
Status: in_force

The reemployment assistance advisory council appointed pursuant to § 61-2-7.1 shall meet on call of the department and shall aid the department in formulating policies and discussing problems relating to the administration of this title and in assuring impartiality and freedom from political influence in the solution of such problems.

Source: SL 1936 (SS), ch 3, § 11; SDC 1939, § 17.0806; SL 1943, ch 77, § 2; SL 1945, ch 78, § 2; SL 1971, ch 276, § 21; SL 1989, ch 30, § 86; SL 2019, ch 216, § 9.
S.D. Codified Laws § 61-5-44 — SD Code / Title 61 / Chapter 5 / Section 61-5-44
New experience-rating account established after five years without coverage--Prior balances not considered--Exception
Status: in_force

Any employer who has had no employment in South Dakota subject to this title for five consecutive years shall establish a new experience-rating account for the determination of future contribution rates, and any balances or overdrafts in the experience-rating account established prior to the interruption of operations in South Dakota or the interruption of coverage under this title may not be used in the determination of such future rates. However, an entity that has never discontinued operations has the option of resuming its experience rating account balance if the entity again becomes an employer subject to this title within the immediately following second consecutive five-year period.

Source: SDC 1939, § 17.0822 (6) as added by SL 1949, ch 76, § 4; SL 1997, ch 300, § 1; SL 2008, ch 277, § 92; SDCL § 61-5-31 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-51 — SD Code / Title 61 / Chapter 1 / Section 61-1-51
Week of unemployment defined
Status: in_force

For the purposes of this title, an individual is considered unemployed in any calendar week during which the individual performs no service and with respect to which no wages or earnings are payable to the individual, or in any week of less than full-time work, if the wages or earnings payable to the individual, with respect to the week, are less than the individual's weekly benefit amount.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (10) (a); SL 1939, ch 86, § 1; SL 1941, ch 83, § 1; SL 1963, ch 122, § 1; SL 1979, ch 348, § 2; SL 1984, ch 333, § 1; SL 2008, ch 277, § 35; SDCL § 61-1-36 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-17 — SD Code / Title 61 / Chapter 1 / Section 61-1-17
Agricultural labor included--Criteria
Status: in_force

As used in this title, the term, employment, includes service performed by an individual in agricultural labor as defined in § 61-1-18 when:

(1) The service is performed for a person who:

(a) During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars or more to individuals employed in agricultural labor; or

(b) For some portion of a day in each of twenty different calendar weeks, whether or not the weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor ten or more individuals, regardless of whether they were employed at the same moment of time; or

(2) For the purpose of this section any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader:

(a) If the crew leader holds a valid certificate of registration under the Farm Labor Contractor Registration Act of 1963 as amended to January 1, 1977; or substantially all the members of the crew operate or maintain tractors, mechanized harvesting, or crop-dusting equipment, or any other mechanized equipment, which is provided by the crew leader; and

(b) If the individual is not an employee of the other person within the meaning of § 61-1-24 ; or

(3) For the purposes of this section, in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of the crew leader under subdivision (2) of this section:

(a) Such other person and not the crew leader shall be treated as the employer of the individual; and

(b) Such other person shall be treated as having paid cash remuneration to the individual in an amount equal to the amount of cash remuneration paid to the individual by the crew leader either on the crew leader's own behalf or on behalf of such other person for the service in agricultural labor performed for such other person; or

(4) For the purposes of this section, the term, crew leader, means an individual who:

(a) Furnishes individuals to perform service in agricultural labor for any other person;

(b) Pays (either on the crew leader's own behalf or on behalf of such other person) the individuals so furnished by the crew leader for the service in agricultural labor performed by them; and

(c) Has not entered into a written agreement with such other person under which the individual is designated as an employee of such other person.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (1); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 1977, ch 420, § 15; SL 2008, ch 277, § 25; SDCL § 61-1-24 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-6 — SD Code / Title 61 / Chapter 1 / Section 61-1-6
Employer subject to coverage by addition of another employing unit
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 of the assets thereof, of another employing unit and which, if treated as a single unit with such other employing unit would be an employer under § 61-1-4 .

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (c); SL 1939, ch 86, § 1; SL 2008, ch 277, § 5.
S.D. Codified Laws § 61-6-43 — SD Code / Title 61 / Chapter 6 / Section 61-6-43
Collection or deduction of overpayments by another state
Status: in_force

If an agency administering another reemployment assistance or unemployment compensation law in another state has overpaid benefits to an individual located in South Dakota, the Department of Labor and Regulation may, in its own name and acting as agent for such other agency, collect the overpayment by civil action and pay the net amount recovered to the agency in the manner provided in §§ 61-5-59 to 61-5-66 , inclusive. If benefits are currently payable to the individual, the department may, with notice to the individual, pay as much of the benefits to the agency as are necessary to satisfy the individual's indebtedness to the agency.

Source: SL 1981, ch 371, § 6; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-23.3 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 18.
S.D. Codified Laws § 61-5-29.3 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.3
Employer's investment in South Dakota's future fund--Reporting requirements--Committee questions
Status: in_force

The Governor's Office of Economic Development shall provide a written report to the Joint Committee on Appropriations, the House Committee on State Affairs, the House Committee on Commerce and Energy, the Senate Committee on State Affairs, Senate Committee on Commerce and Energy, and the Government Operations and Audit Committee on an annual basis the following for each award or grant made from the fund:

(1) The name of the recipient and the amount of the award or grant;

(2) The location of the recipient;

(3) The research or economic development purpose being funded;

(4) The measures being used to determine the economic impact of the award or grant;

(5) The number of jobs created or retained, if any;

(6) The balance of the fund at the time of reporting;

(7) The status of the research or economic development purpose; and

(8) For awards or grants made more than two years prior to the report, any projection of jobs created or retained in this state by the recipient of the award or grant resulting from the research or economic development purpose since the award or grant was made.

Upon the request of the chair of a committee receiving the report, pursuant to this section, the commissioner of the Governor's Office of Economic Development shall appear before the committee, to answer questions that the members of the committee may have on the report.

Source: SL 2024, ch 206, § 2; SL 2026, ch 205, § 2.
S.D. Codified Laws § 61-4-6 — SD Code / Title 61 / Chapter 4 / Section 61-4-6
Requisitions on trust fund for payment of benefits and refunds
Status: in_force

Moneys shall be requisitioned from this state's account in the unemployment trust fund solely for the payment of benefits and refunds to employers. The secretary of labor and regulation shall from time to time requisition from the unemployment trust fund only such amounts as are necessary for the payment of benefits for a reasonable future period and for refunds to employers.

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 1983, ch 22, § 11; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-51 — SD Code / Title 61 / Chapter 6 / Section 61-6-51
Determination of state "on" indicator
Status: in_force

With respect to compensation for weeks of unemployment, there is a state "on" 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 equaled or exceeded 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, and equaled or exceeded five percent.

Source: SL 1971, ch 276, § 85; SL 1975, ch 321, § 3; SL 1982, ch 369, § 3; SL 2008, ch 277, § 137; SDCL § 61-6-33 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-8 — SD Code / Title 61 / Chapter 3 / Section 61-3-8
Disobedience of subpoena not excused by privilege against self-incrimination--Immunity from prosecution after claim of privilege
Status: in_force

No person may be excused from attending and testifying or from producing books, papers, correspondence, memoranda, and other records before the Department of Labor and Regulation or in obedience to the subpoena of the secretary or any duly authorized representative of the secretary in any cause or proceeding before the department, on the ground that the testimony or evidence, documentary or otherwise, required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture. However, no person may be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which the person is compelled, after having claimed privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that the person so testifying is not exempt from prosecution and punishment for perjury committed in so testifying.

Source: SL 1936 (SS), ch 3, § 11 (j); SDC 1939, § 17.0816; SL 2008, ch 277, § 53; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-2-18 — SD Code / Title 61 / Chapter 2 / Section 61-2-18
Recommendations to Governor and Legislature
Status: in_force

If the secretary of labor and regulation believes that a change in contribution or benefit rates will become necessary to protect the solvency of the fund, the secretary shall promptly so inform the Governor and the Legislature, and make recommendations with respect thereto.

Source: SL 1936 (SS), ch 3, § 11; SDC 1939, § 17.0807; SL 1951, ch 94, § 4; SL 2008, ch 277, § 46; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-9 — SD Code / Title 61 / Chapter 6 / Section 61-6-9
Voluntary separation without good cause--Additional claims during benefit year--Trade readjustment payments
Status: in_force

An unemployed individual who, voluntarily without good cause, left the most recent employment of an employer or employing unit, after employment lasting at least thirty calendar days is denied benefits until the individual has been reemployed at least six calendar weeks in insured employment during the individual's current benefit year and has earned wages of not less than the individual's weekly benefit amount in each of those six weeks.

If additional claims are filed by a claimant during a benefit year after employment, the thirty calendar day requirement does not apply in determining disqualifications.

No individual who is eligible for trade readjustment payments under the Trade Act of 1974, as amended by section 2501 of P.L. 97-35--August 13, 1981, may be denied benefits for leaving work to enter training approved by the secretary if the work the individual left is not suitable employment or because of the application of provisions of §§ 61-6-1 and 61-6-16 . For purposes of this section, suitable employment, means work of a substantially equal or higher skill level than the individual's past adversely-affected employment, with wages for that work at not less than eighty percent of the individual's average weekly wage.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (1); SL 1939, ch 89; SL 1943, ch 84; SL 1947, ch 89, § 2; SL 1955, ch 62; SL 1963, ch 126, § 1; SL 1975, ch 319, § 1; SL 1976, ch 321, § 1; SL 1979, ch 348, § 3; SL 1982, ch 369, § 11; SL 2008, ch 277, § 120; SDCL § 61-6-13 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-54 — SD Code / Title 61 / Chapter 6 / Section 61-6-54
Public announcement of commencement or termination of extended benefit period
Status: in_force

Whenever an extended benefit period is to become effective in this state (or in all states) as a result of a state or a national "on" indicator, or an extended benefit period is to be terminated in this state as a result of state and national "off" indicators, the department shall make an appropriate public announcement.

Source: SL 1971, ch 276, § 91; SDCL § 61-6-36 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-30 — SD Code / Title 61 / Chapter 3 / Section 61-3-30
Expenditures and refunds from employment security contingency fund--Deposit, administration, and disbursement of fund
Status: in_force

The moneys in this fund are continuously available to the department, with prior approval by the Governor, for expenditures and refunds in accordance with the provisions of §§ 61-3-28 and 61-3-29 . No money may lapse at any time or be transferred to any other fund or account except as provided in § 61-3-31 . All moneys in the employment security contingency fund shall be deposited, administered, and disbursed in the same manner as is provided by law for other special funds of the state treasurer.

Source: SL 1968, ch 86, § 3; SL 2008, ch 277, § 66.
S.D. Codified Laws § 61-5-11 — SD Code / Title 61 / Chapter 5 / Section 61-5-11
Termination of coverage on application by employer no longer subject to title
Status: in_force

An employing unit shall cease to be an employer subject to this title, only as of the first day of January of any calendar year, if it files with the department, prior to the first day of July of such year, a written application for termination of coverage, and the department finds that the employment in the preceding calendar year was not sufficient to make the employing unit liable under the provisions of §§ 61-1-4 to 61-1-9 , inclusive. For the purpose of this section the two or more employing units mentioned in § 61-1-5 or 61-1-6 shall be treated as a single employing unit.

Source: SL 1936 (SS), ch 3, § 8; SDC 1939, § 17.0823 (2); SL 1939, ch 86, § 4; SL 1941, ch 86, § 1; SL 1943, ch 77, § 5; SL 1961, ch 107, § 2; SDCL § 61-5-51 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-63 — SD Code / Title 61 / Chapter 5 / Section 61-5-63
Return of uncollectible distress warrant
Status: in_force

If the sheriff is unable to find property of the employer which may be seized and sold, the sheriff shall, within thirty days after receipt of the warrant, endorse upon the face of the warrant the word, uncollectible and return the warrant to the county treasurer.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 102; SDCL § 61-5-44 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-47 — SD Code / Title 61 / Chapter 5 / Section 61-5-47
Knowing violation or attempted violation of §61-5-46related to determining contribution rate assignment as misdemeanor--Additional penalties
Status: in_force

If a person knowingly violates or attempts to violate provisions of § 61-5-46 related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person is guilty of a Class 1 misdemeanor. In addition, the person is subject to the following penalties:

(1) If the person is an employer, the employer shall be assigned the highest rate assignable under this chapter for the rate year during which the violation or attempted violation occurred and the three rate years immediately following this rate year. However, if the person's business is already at the highest rate for any year, or if the amount of increase in the person's rate would be less than two percent for the year, then a penalty rate of contributions of two percent of taxable wages shall be imposed for such year; or

(2) If the person is not an employer, the person is subject to a civil penalty of not more than five thousand dollars. Any such fine shall be deposited in the penalty and interest account established under § 61-3-28 .

For purposes of this section, the term, knowingly, means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.

Source: SL 2005, ch 281, § 3; SDCL § 61-5-32.2; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-2-16 — SD Code / Title 61 / Chapter 2 / Section 61-2-16
Administration of title by secretary--General powers
Status: in_force

The secretary of labor and regulation shall administer this title. The secretary shall employ such persons, make such expenditures, require such reports, make such investigations, and take such other action as may be necessary or suitable to that end. The secretary shall determine the department's organization and methods of procedure in accordance with the provisions of this title.

Source: SL 1936 (SS), ch 3, § 11; SDC 1939, § 17.0807; SL 1951, ch 94, § 4; SL 1978, ch 359, § 19; SL 1993, ch 375, § 21; SL 2008, ch 277, § 44; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5A-2 — SD Code / Title 61 / Chapter 5A / Section 61-5A-2
Periodic billing of benefit costs to state--Amount
Status: in_force

Within fifteen days after the end of a calendar quarter or such other period as determined by the department, the department shall bill the state for an amount equal to the full amount of benefits including, prior to December 31, 1978, one - half of the amount of extended benefits, and thereafter, the amount of extended benefits, if any, paid during such quarter or other prescribed period that is attributable to service in the employ of the state.

Source: SL 1971, ch 276, § 71; SL 1974, ch 327, § 2; SL 1977, ch 420, § 21.
S.D. Codified Laws § 61-7-7 — SD Code / Title 61 / Chapter 7 / Section 61-7-7
Transfer of appeal before referee
Status: in_force

The secretary may remove to himself or herself or transfer to another appeal referee the proceedings on any claim pending before an appeal referee.

Source: SL 1936 (SS), ch 3, § 6; SDC 1939, § 17.0835; SL 1947, ch 88, § 16; SL 2008, ch 277, § 154.
S.D. Codified Laws § 61-5A-9.1 — SD Code / Title 61 / Chapter 5A / Section 61-5A-9.1
Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service
Status: in_force

Any nonprofit organization which elects to make payments in lieu of contributions into the unemployment compensation fund as provided in § 61-5A-6 , 61-5A-7 or 61-5A-9 , is not liable to make such payments with respect to the benefits paid to any individual whose base period wages include wages for previously uncovered services as defined in § 61-6-7 to the extent that the unemployment compensation fund is reimbursed for such benefits pursuant to section 121 of Public Law 94-566 as passed October 23, 1976.

Source: SL 1977, ch 420, § 26; SL 2013, ch 258, § 16.
S.D. Codified Laws § 61-4-13 — SD Code / Title 61 / Chapter 4 / Section 61-4-13
Provisions relating to trust fund dependent on separate accounting by secretary of treasury
Status: in_force

The provisions of §§ 61-4-1 to 61-4-11 , inclusive, to the extent that they relate to the unemployment trust fund shall be operative only so long as such unemployment trust fund continues to exist and so long as the secretary of the treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals.

Source: SL 1936 (SS), ch 3, § 9 (d); SDC 1939, § 17.0821; SL 1965, ch 97, § 5.
S.D. Codified Laws § 61-6-7 — SD Code / Title 61 / Chapter 6 / Section 61-6-7
Wages for insured work
Status: in_force

For the purpose of subdivision 61-6-1 (5), wages shall be counted as wages for insured work for benefit purposes with respect to any benefit year only if the benefit year begins subsequent to the date on which the employer from whom the wages were earned has satisfied the conditions of §§ 61-1-4 to 61-1-9 , inclusive, or §§ 61-5-3 to 61-5-5 , inclusive, and §§ 61-5-32 and 61-5-33 , with respect to becoming an employer.

Source: SDC 1939, § 17.0829 (6) as added by SL 1939, ch 86, § 6; SL 1941, ch 83, § 8; SL 1947, ch 88, § 10; SDC Supp 1960, § 17.0829 (5); SL 1977, ch 420, § 35; SL 2008, ch 277, § 115; SDCL § 61-6-5 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-22 — SD Code / Title 61 / Chapter 3 / Section 61-3-22
Records made available to railroad retirement board
Status: in_force

The Department of Labor and Regulation may make the state's records relating to the administration of this title available to the railroad retirement board, and may furnish the railroad retirement board, at the expense of such board, such copies thereof as the railroad retirement board deems necessary for its purposes.

Source: SDC 1939, § 17.0811 as added by SL 1939, ch 87, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-3-23 — SD Code / Title 61 / Chapter 3 / Section 61-3-23
Information furnished to federal public works agencies
Status: in_force

Upon request therefor the Department of Labor and Regulation shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this title.

Source: SL 1936 (SS), ch 3, § 11 (k); SDC 1939, § 17.0811; SL 1939, ch 87, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-32 — SD Code / Title 61 / Chapter 1 / Section 61-1-32
Employment exempt when covered by federal compensation law--Agreements for reciprocal treatment
Status: in_force

As used in this title, the term, employment, does not include service with respect to which reemployment assistance or unemployment compensation is payable under an unemployment compensation system established by an act of Congress. However, the Department of Labor and Regulation shall enter into agreements with the proper agencies under any such act of Congress, to provide reciprocal treatment to individuals who have, after acquiring potential rights to benefits under this title, acquired rights to reemployment assistance or unemployment compensation under an act of Congress, or who have, after acquiring potential rights to unemployment compensation under an act of Congress, acquired rights to benefits under this title.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (8); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 1993, ch 375, § 16; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-18 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 4.
S.D. Codified Laws § 61-1-28 — SD Code / Title 61 / Chapter 1 / Section 61-1-28
Services within state not covered by any other compensation law
Status: in_force

Services performed within this state but not covered under § 61-1-26 shall be deemed to be employment subject to this title if contributions are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal government.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (c); SL 1939, ch 86, § 1; SDCL § 61-1-14 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-25 — SD Code / Title 61 / Chapter 1 / Section 61-1-25
Crew members of American vessels included
Status: in_force

Notwithstanding § 61-1-26 , the term, employment, includes all service performed by an officer or member of the crew of an American vessel on or in the connection with such vessel, if the operating office, from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed, and controlled is within the state.

Source: SDCL § 61-1-10 (6) as enacted by SL 1971, ch 276, § 10; SL 2008, ch 277, § 16; SDCL § 61-1-10.9; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-17 — SD Code / Title 61 / Chapter 5 / Section 61-5-17
Termination of coverage on employer's cessation of business
Status: in_force

The department shall terminate coverage for any employer as of January first of any year, if the employer ceases business for any purpose and one calendar year has elapsed since the employer has employed one or more persons for twenty days, each day being in a different week, or has paid wages of one thousand five hundred dollars or more in a calendar quarter.

Source: SDC 1939, § 17.0823 (2) as added by SL 1961, ch 107, § 2; SL 1971, ch 276, § 50; SL 2008, ch 277, § 107; SDCL § 61-5-53 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-4-2 — SD Code / Title 61 / Chapter 4 / Section 61-4-2
Contributions, receipts, and earnings constituting fund
Status: in_force

The unemployment compensation fund shall consist of:

(1) All contributions collected under this title together with any interest and penalties thereon collected pursuant to §§ 61-5-57 and 61-5-58 ;

(2) Interest earned upon any moneys in the fund;

(3) Any property or securities acquired through the use of moneys belonging to the fund; and

(4) All earnings of such property or securities.

All moneys in the fund shall be mingled and undivided.

Source: SL 1936 (SS), ch 3, § 9 (a); SDC 1939, § 17.0818; SL 1968, ch 86, § 1; SL 2013, ch 258, § 9.
S.D. Codified Laws § 61-7-21 — SD Code / Title 61 / Chapter 7 / Section 61-7-21
Fees not chargeable to claimant--Violation as misdemeanor
Status: in_force

No individual claiming benefits may be charged fees of any kind in any proceeding under this title by the department or by any court. Violation of this section is a Class 2 misdemeanor.

Source: SL 1936 (SS), ch 3, § 15 (b); SDC 1939, §§ 17.0840, 17.9906; SDCL § 61-7-23 ; SL 1978, ch 359, § 2; SL 2008, ch 277, § 156.
S.D. Codified Laws § 61-4-9 — SD Code / Title 61 / Chapter 4 / Section 61-4-9
Source of moneys in benefit account
Status: in_force

The benefit account shall consist of all moneys requisitioned from the state's account in the unemployment trust fund.

Source: SL 1936 (SS), ch 3, § 9 (b); SDC 1939, § 17.0819; SL 1943, ch 81; SL 1965, ch 97, § 3.
S.D. Codified Laws § 61-6-13 — SD Code / Title 61 / Chapter 6 / Section 61-6-13
Benefits denied to persons employed while incarcerated--Reemployment
Status: in_force

An unemployed individual who was last employed, the employment being at least thirty calendar days in duration, while incarcerated in a custodial or penal institution, and terminated from the employment because of transfer or release from the institution, is denied benefits until the individual has been reemployed at least six calendar weeks in insured employment during the individual's current benefit year and has earned wages of not less than the individual's weekly benefit amount in each of those six weeks.

Source: SL 1991, ch 413, § 4; SL 2008, ch 277, § 113; SDCL § 61-6-1.10 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-6 — SD Code / Title 61 / Chapter 3 / Section 61-3-6
Preservation and destruction of departmental records
Status: in_force

The department shall maintain any record relating to benefit claims for a period of two years and any record relating to employer contributions for a period of five years. In order to conserve filing and storage space, the secretary may thereafter order such a record destroyed. The secretary may order other records destroyed after a period of one year.

Source: SDC 1939, § 17.0847 as enacted by SL 1945, ch 78, § 4; SL 1951, ch 94, § 11; SL 2008, ch 277, § 51.
S.D. Codified Laws § 61-5-62 — SD Code / Title 61 / Chapter 5 / Section 61-5-62
Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation
Status: in_force

After a notice of lien has been filed pursuant to § 61-5-60 , the Department of Labor and Regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided for in § 10-22-9 and deliver the warrant to the sheriff of the county. Immediately upon receipt of the warrant the sheriff shall proceed to collect the contributions and interest, or either, by seizure and sale of property in the manner provided in §§ 10-22-10 to 10-22-27 , inclusive, and shall remit the contributions so collected to the department. For the service the sheriff shall be permitted to collect from the employer and retain as the sheriff's compensation the amount provided in § 10-22-28 .

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 101; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-43 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-6 — SD Code / Title 61 / Chapter 5A / Section 61-5A-6
Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election
Status: in_force

Any nonprofit organization which is, or becomes, subject to this title on January 1, 1972 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, 1972 provided it files with the department a written notice of its election within the thirty - day period immediately following such date.

Source: SL 1971, ch 276, § 52.
S.D. Codified Laws § 61-5-25.4 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.4
Employer's reserve ratio--Contribution rates for 2018 through 2019
Status: in_force

The employer's reserve ratio for calendar year 2018 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

9.45%

9.35%

Less than -7.00%

8.95%

8.85%

-7.00% and Less than -6.50%

8.45%

8.35%

-6.50% and Less than -6.00%

7.95%

7.85%

-6.00% and Less than -5.50%

7.45%

7.35%

-5.50% and Less than -5.00%

6.95%

6.85%

-5.00% and Less than -4.50%

6.45%

6.35%

-4.50% and Less than -4.00%

5.95%

5.85%

-4.00% and Less than -3.50%

5.45%

5.35%

-3.50% and Less than -3.00%

4.95%

4.85%

-3.00% and Less than -2.50%

4.45%

4.35%

-2.50% and Less than -2.00%

3.95%

3.85%

-2.00% and Less than -1.50%

3.45%

3.35%

-1.50% and Less than -1.00%

2.95%

2.85%

-1.00% and Less than -0.75%

2.45%

2.35%

-0.75% and Less than -0.50%

1.95%

1.85%

-0.50% and Less than -0.25%

1.45%

1.35%

-0.25% and Less than 0.00%

0.95%

0.85%

0.00% and Less than 0.50%

0.70%

0.60%

0.50% and Less than 0.75%

0.55%

0.45%

0.75% and Less than 1.00%

0.35%

0.25%

1.00% and Less than 1.25%

0.25%

0.15%

1.25% and Less than 1.50%

0.15%

0.05%

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 January 1, 2018, to December 31, 2019, inclusive.

Source: SL 2017, ch 217, § 3; SL 2019, ch 217, § 1.
S.D. Codified Laws § 61-5A-23 — SD Code / Title 61 / Chapter 5A / Section 61-5A-23
Rules governing group accounts
Status: in_force

The department may promulgate rules pursuant to chapter 1-26 governing applications for establishment, maintenance and termination of group accounts that are authorized by § 61-5A-21 , for addition of new members to, and withdrawal of active members from, the accounts, and for the determination of the amounts that are payable under § 61-5A-22 by members of the group and the time and manner of such payments.

Source: SL 1971, ch 276, § 74; SL 1993, ch 375, § 31.
S.D. Codified Laws § 61-6-55 — SD Code / Title 61 / Chapter 6 / Section 61-6-55
Extended benefits limited to exhaustees--Eligibility for regular benefits
Status: in_force

An individual is eligible to receive extended benefits with respect to any week of unemployment in the individual's eligibility period only if the department finds that with respect to such week the individual is an exhaustee, as defined in § 61-6-56 , and the individual has satisfied the requirements of this title for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits.

Source: SL 1971, ch 276, § 88; SL 2008, ch 277, § 139; SDCL § 61-6-37 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-25 — SD Code / Title 61 / Chapter 5A / Section 61-5A-25
Method of making payments in lieu of contributions
Status: in_force

Payments in lieu of contributions shall be made in accordance with the provisions of §§ 61-5A-26 to 61-5A-29 , inclusive.

Source: SL 1971, ch 276, § 58.
S.D. Codified Laws § 61-3-4 — SD Code / Title 61 / Chapter 3 / Section 61-3-4
Information confidential--Use by claimant at hearing--Violation as misdemeanor
Status: in_force

No information obtained under § 61-3-2 or 61-3-3 may be published or open to public inspection other than to public employees in the performance of their public duties in any manner revealing the employing unit's identity, but any claimant at a hearing before the Department of Labor and Regulation shall be supplied with information from such records to the extent necessary for the proper presentation of the claimant's claim. Any employee or officer of the Department of Labor and Regulation who violates any of the provisions of this section commits a Class 2 misdemeanor.

Source: SL 1936 (SS), ch 3, § 11 (g); SDC 1939, §§ 17.0814, 17.9903; SL 1943, ch 80; SL 1978, ch 359, § 2; SL 2008, ch 277, § 49; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-49 — SD Code / Title 61 / Chapter 6 / Section 61-6-49
Extended benefits--Definition of terms
Status: in_force

Terms used in §§ 61-6-50 to 61-6-63 , inclusive, mean:

(1) "Additional benefits," benefits totally financed by a state and payable under a state law to exhaustees by reason of conditions of high unemployment or by reason of other special factors, such as an exhaustee's being in training with the approval of the state agency;

(2) "Eligibility period," the period consisting of the weeks in the individual's benefit year which begin in an extended benefit period and, if the individual's benefit year ends within such extended benefit period, any weeks thereafter which begin in such period;

(3) "Extended benefits," benefits (including benefits payable to federal civilian employees and to ex- servicemen pursuant to 5 U.S.C. chapter 85) payable to an individual under the provisions of this section for weeks of unemployment in the individual's eligibility period;

(4) "Extended benefits period," a period which begins with the third week after whichever of the following weeks occurs first: a week for which there is a national "on" indicator, or a week for which there is a state "on" indicator, and ends with either of the following weeks, whichever occurs later: the third week after the first week for which there is both a national "off" indicator and a state "off" indicator, or the thirteenth consecutive week of such period;

(5) "Rate of insured unemployment," the percentage derived by dividing the average weekly number of individuals filing claims for regular benefits in this state for weeks of unemployment with respect to the most recent thirteen-consecutive-week period, as determined by the Department of Labor and Regulation on the basis of its reports to the United States secretary of labor, by the average monthly employment covered under this title for the first four of the most recent six completed calendar quarters ending before the end of such thirteen-week period;

(6) "Regular benefits," benefits payable to an individual under this title or under any other state law (including benefits payable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. chapter 85) other than extended benefits or additional benefits;

(7) "State law," the reemployment assistance or unemployment insurance law of any state, approved by the United States secretary of labor under section 3304 of the Internal Revenue Code of 1954.

Source: SL 1971, ch 276, § 80; SL 1974, ch 331, §§ 1, 2; SL 1982, ch 369, § 13; SL 2008, ch 277, § 136; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-29 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 20.
S.D. Codified Laws § 61-7-5 — SD Code / Title 61 / Chapter 7 / Section 61-7-5
Initial determination final unless appealed--Payment of benefits in accordance with determination being appealed
Status: in_force

Unless the claimant, or any other interested party, within fifteen days after notice has been mailed to the claimant's or the interested party's last known address, applies for reopening of the initial determination or files an appeal from the adjusted determination, the determination shall be final insofar as an appeal by interested parties is concerned and benefits shall be paid or denied in accordance therewith. Benefits shall be paid promptly in accordance with a determination, redetermination, or appeal which allows benefits, and the allowance of benefits shall continue regardless of the pendency of the period to apply for reconsideration, file an appeal, or petition for judicial review and regardless of the pendency of the adjudication process.

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 1972, ch 269, § 5; SL 1974, ch 332, § 1; SL 1989, ch 450, § 1; SL 2008, ch 277, § 152.
S.D. Codified Laws § 61-5-35 — SD Code / Title 61 / Chapter 5 / Section 61-5-35
Contributions paid in accordance with rules
Status: in_force

Contributions for each calendar year shall be paid by each employer to the department for the fund in accordance with rules promulgated by the department pursuant to chapter 1-26 .

Source: SL 1936 (SS), ch 3, § 7; SL 1937, ch 224, § 3; SDC 1939, § 17.0822 (1) (a); SL 1947, ch 89, § 1; SL 1961, ch 106, § 1; SL 1993, ch 375, § 29; SDCL § 61-5-25 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-64 — SD Code / Title 61 / Chapter 6 / Section 61-6-64
Administration of extended benefits to conform to federal requirements
Status: in_force

In the administration of the provisions of §§ 61-6-49 to 61-6-66 , inclusive, which are enacted to conform with the requirements of the Federal-State Extended Unemployment Compensation Act of 1970 as amended as of January 1, 1993, the department shall take such action as may be necessary to ensure that the provisions are so interpreted and applied as to meet the requirements of such federal act as interpreted by the United States Department of Labor, and to secure to this state the full reimbursement of the federal share of extended benefits paid under this title that are reimbursable under the federal act.

Source: SL 1971, ch 276, § 79; SL 1993, ch 377, § 17; SDCL § 61-6-43 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-53 — SD Code / Title 61 / Chapter 1 / Section 61-1-53
Rules covering temporary or partial employment
Status: in_force

The Department of Labor and Regulation shall promulgate rules pursuant to chapter 1-26 governing benefit eligibility of individuals whose employment is temporary or is other than full-time.

Source: SDC 1939, § 17.0802 (10) (a) as added by SL 1941, ch 83, § 1; SL 1963, ch 122, § 1; SL 1993, ch 375, § 18; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-38 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-4 — SD Code / Title 61 / Chapter 6 / Section 61-6-4
Minimum base period and highest quarter wages required for benefits
Status: in_force

No individual is entitled to benefits unless the individual's base period wages paid in other than the individual's highest quarter equal or exceed twenty times the individual's weekly benefit amount, and unless the wages paid for insured work in the individual's quarter of highest earnings in the individual's base period equal or exceed seven hundred twenty-eight dollars.

Source: SDC 1939, § 17.0828 (2) (c) as added by SL 1939, ch 86, § 5; SDC 1939, § 17.0828 (2) (b) 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, § 2; SL 1964, ch 69; SL 1965, ch 100; SL 1972, ch 269, § 4; SL 1973, ch 308, § 3; SL 1979, ch 348, § 6; SL 1981, ch 371, § 2; SL 1985, ch 396, § 3; SL 1992, ch 362; SL 2008, ch 277, § 117; SDCL § 61-6-7 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-52 — SD Code / Title 61 / Chapter 1 / Section 61-1-52
Registration at employment office required to commence week of unemployment
Status: in_force

For the purposes of this title, an individual's week of unemployment is deemed commenced only after the individual's registration at an employment office, except as the Department of Labor and Regulation may otherwise prescribe in rules promulgated pursuant to chapter 1-26 .

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (10) (d); SL 1939, ch 86, § 1; SL 1941, ch 83, § 1; SDC Supp 1960, § 17.0802 (10) (b); SL 1993, ch 375, § 17; SL 2008, ch 277, § 36; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-37 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-29.1 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.1
Employer's investment in South Dakota's future fund--Administration--Continuous appropriation--Purposes
Status: in_force

There is created in the state treasury the employer's investment in South Dakota's future fund, to be administered by the Governor's Office of Economic Development, for the purpose of making grants or awards for research or economic development projects in this state.

For purposes of this section and §§ 61-5-29.3 to 61-5-29.7 , inclusive, "a research or economic development project" means:

(1) Research or equipment required in support of key industries, universities, or industries determined to be viable through an economic analysis of this state, a specific community, or a research project;

(2) A scholarship for any program that prepares a student for a career field available in this state and is offered through:

(a) A public institution of higher education under the jurisdiction of the Board of Regents or the South Dakota Board of Technical Education; or

(b) A nonpublic or tribal institution of higher education accredited by an accrediting agency recognized by the United States Department of Education;

(3) Workforce development, apprentice programs, workforce trainings, workforce recruitment, or career and technical education programs offered through:

(a) A school district;

(b) An accredited nonpublic secondary school;

(c) A state agency;

(d) A public institution of higher education under the jurisdiction of the Board of Regents or the South Dakota Board of Technical Education; or

(e) A nonpublic or tribal institution of higher education accredited by an accrediting agency recognized by the United States Department of Education;

(4) The development of infrastructure required to support economic development in this state;

(5) Projects that support business retention or expansion; and

(6) Recruiting:

(a) Out-of-state projects to this state; or

(b) Out-of-state workers to move to and work in a career field available in this state.

Source: SL 1987, ch 387, § 6; SDCL § 61-5-24.2; SL 2012, ch 252, § 59; SL 2024, ch 206, § 1; SL 2026, ch 205, § 1.
S.D. Codified Laws § 61-6A-13 — SD Code / Title 61 / Chapter 6A / Section 61-6A-13
Extended benefits to be financed by tribe
Status: in_force

Extended benefits paid that are attributable to service in the employ of an Indian tribe and not reimbursed by the federal government shall be financed in their entirety by the Indian tribe.

Source: SL 2002, ch 244, § 13.
S.D. Codified Laws § 61-1-20 — SD Code / Title 61 / Chapter 1 / Section 61-1-20
Foreign service for employer with principal place of business 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's principal place of business in the United States is located in this state.

Source: SDCL § 61-1-10 (5) as enacted by SL 1971, ch 276, § 10; SL 1977, ch 420, § 12; SL 2008, ch 277, § 12; SDCL § 61-1-10.5 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-7-9 — SD Code / Title 61 / Chapter 7 / Section 61-7-9
Witness fees--Expense of proceedings as administration expense
Status: in_force

Witnesses subpoenaed for hearings, appeals, or reviews of benefit claims shall be allowed fees at a rate fixed by the department. Such fees and all expenses of proceedings involving disputed claims shall be deemed a part of the expense of administering this title.

Source: SL 1936 (SS), ch 3, § 6 (g); SDC 1939, § 17.0837.
S.D. Codified Laws § 61-6-59 — SD Code / Title 61 / Chapter 6 / Section 61-6-59
Applicable benefit year defined
Status: in_force

The term, applicable benefit year, means, with respect to an individual, the individual's current benefit year if at the time the individual files a claim for extended benefits the individual has an unexpired benefit year only in the state in which the individual files the claim or, in any other case, the individual's most recent benefit year. For this purpose the individual's most recent benefit year, if the individual has unexpired benefit years in more than one state when the individual files a claim for extended benefits, is the benefit year with the latest ending date, or, if the benefit years have the same ending date, the benefit year in which the individual's latest continued claim for regular benefits was filed.

Source: SDCL § 61-6-38 (5) as enacted by SL 1974, ch 331, § 3; SL 2008, ch 277, § 143; SDCL § 61-6-38.3; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-2-7.1 — SD Code / Title 61 / Chapter 2 / Section 61-2-7.1
Reemployment assistance advisory council--Composition and appointment--Functions--Meetings--Reports
Status: in_force

The Governor shall appoint from a list submitted by the department a state reemployment assistance advisory council, composed of men and women, including an equal number of employer representatives and employee representatives who may fairly be regarded as representative because of their vocation, employment, or affiliations, and of any members representing the general public as the department may designate. The council shall aid the department in reviewing the reemployment assistance program as to the program's content, adequacy and effectiveness and to make recommendations for its improvement. The advisory council shall meet as frequently as the department determines is necessary, but not less than twice each year. The advisory council shall make reports of its meetings which shall include a record of its discussions and its recommendations. The department shall make the reports available to any interested persons or groups.

Source: SL 1971, ch 276, § 20; SL 2019, ch 216, § 7.
S.D. Codified Laws § 61-6-21 — SD Code / Title 61 / Chapter 6 / Section 61-6-21
Benefits payable to individual in approved training program--Rules establishing conditions for approval of training
Status: in_force

Notwithstanding any other provisions in this chapter, no otherwise eligible individual may be denied benefits for any week because the individual is in training with the approval of the department, nor may any such individual be denied benefits with respect to any week in which the individual is in training with the approval of the department by reason of the application of provisions in § 61-6-1 relating to availability for work, or the provisions of § 61-6-16 relating to failure to apply for, or to accept, suitable work. The department shall promulgate rules pursuant to chapter 1-26 establishing the conditions for approval of training.

Source: SL 1971, ch 276, § 78; SL 1993, ch 375, § 34; SL 2008, ch 277, § 124; SDCL § 61-6-15.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-5 — SD Code / Title 61 / Chapter 5 / Section 61-5-5
Termination of elective coverage on notice by secretary
Status: in_force

The secretary of labor and regulation may terminate any election agreement under § 61-5-3 or 61-5-4 upon thirty days' written notice to the employer.

Source: SDC 1939, § 17.0823 (3) (c) as added by SL 1961, ch 107, § 2; SL 2008, ch 277, § 72; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5A-18 — SD Code / Title 61 / Chapter 5A / Section 61-5A-18
Amount of payments required in lieu of contributions
Status: in_force

Each employer who is liable for payments in lieu of contributions shall pay to the department for the fund the amount of regular benefits plus, in the case of nonprofit organizations, the amount of one - half of extended benefits paid that are attributable to service in the employ of such employer, or, in the case of the state of South Dakota and political subdivisions, prior to December 31, 1978, the amount of one - half of the extended benefits paid and thereafter the amount of extended benefits paid that are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the fund by each employer who is liable for such payments shall be determined in accordance with the provisions of §§ 61-5A-19 and 61-5A-20 , except as provided in § 61-5A-2 .

Source: SL 1971, ch 276, § 43; SL 1977, ch 420, § 28.
S.D. Codified Laws § 61-6-36 — SD Code / Title 61 / Chapter 6 / Section 61-6-36
Benefits prohibited in more than one benefit year as the result of one separation from work
Status: in_force

The wage credits of an individual earned in employment with base period employers during the period commencing with the end of the base period and ending on the date on which the individual filed a valid claim are not available for benefit purposes in a subsequent benefit year unless, in addition thereto, the individual has earned wages in insured employment, since the establishment of the individual's previous benefit year, in an amount equivalent to at least four times the individual's current weekly benefit amount. A claim filed sufficiently in advance of anticipated unemployment to make the limitations of this section ineffective is invalid. It is the purpose of this section to prevent any individual from receiving benefits in more than one benefit year as the result of one separation from work.

Source: SDC 1939, § 17.0829 (7) as added by SL 1961, ch 108; SL 1988, ch 415; SL 2008, ch 277, § 119; SDCL § 61-6-9 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-24 — SD Code / Title 61 / Chapter 5A / Section 61-5A-24
Balance in previous experience-rating account used for benefits chargeable to employer making payments in lieu of contributions
Status: in_force

Notwithstanding any provisions in this chapter, any nonprofit organization that prior to January 1, 1969, paid contributions required by chapter 61-5 , and, pursuant to § 61-5A-6 or 61-5A-7 , elects within thirty days after the effective date of such section, to make payments in lieu of contributions, shall not be required to make any such payment on account of any regular or extended benefits paid, on the basis of wages paid by such organization to individuals for weeks of unemployment which begin on or after the effective date of such election until the total amount of such benefits equals the amount of the positive balance in the experience - rating account of such organization.

Source: SL 1971, ch 276, § 75.
S.D. Codified Laws § 61-6-6 — SD Code / Title 61 / Chapter 6 / Section 61-6-6
Eligibility requirements for waiting period
Status: in_force

No week may be counted as a week of unemployment for the purpose of subdivision 61-6-1(4):

(1) Unless it occurs within the benefit year which includes the week with respect to which the individual claims benefits;

(2) If benefits have been paid with respect thereto; and

(3) Unless the individual was eligible for benefits with respect thereto.

Source: SL 1936 (SS), ch 3, § 4; SL 1937, ch 224, § 2; SDC 1939, § 17.0829 (4); SL 1939, ch 86, § 6; SL 1941, ch 83, § 8; SL 1943, ch 83, § 1; SL 2005, ch 279, § 2; SDCL § 61-6-4 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-31 — SD Code / Title 61 / Chapter 1 / Section 61-1-31
Federal employment exempt--Payments permitted by Congress--Refund when state not certified
Status: in_force

As used in this title, the term, employment, does not include service performed in the employ of the United States government or an instrumentality of the United States immune under the Constitution of the United States from the contributions imposed by this title. However, to the extent that the Congress of the United States permits states to require any instrumentality of the United States to make payments into an unemployment fund under a state unemployment compensation act, the provisions of this title are applicable to such instrumentality and to services performed for such instrumentality in the same manner, to the same extent and on the same terms as to all other employers, employing units, individuals and services. If this state is not certified for any year by the United States secretary of labor under section 3304 of the Federal Internal Revenue Code, the payments required of such instrumentality, with respect to such years, shall be refunded by the South Dakota Department of Labor and Regulation from the fund in the same manner and within the same period as is provided in § 61-5-56 with respect to contributions erroneously collected.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (g) (7); SL 1939, ch 86, § 1; SL 1941, ch 82, § 3; SL 2008, ch 277, § 19; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-1-17 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-31 — SD Code / Title 61 / Chapter 5A / Section 61-5A-31
Time of payment of bill for payments in lieu of contributions
Status: in_force

Payment of any bill rendered under §§ 61-5A-26 to 61-5A-29 , inclusive, shall be made not later than thirty days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with § 61-5A-30 .

Source: SL 1971, ch 276, § 62.
S.D. Codified Laws § 61-5A-16 — SD Code / Title 61 / Chapter 5A / Section 61-5A-16
Liability of surety on bond on failure of organization to pay
Status: in_force

Failure by any organization covered by a bond required by § 61-5A-12 to pay the full amount of payments in lieu of contributions when due, together with any applicable interest and penalties provided for in § 61-5A-33 , shall render the surety liable on said bond to the extent of the bond, as though the surety was such organization.

Source: SL 1971, ch 276, § 68.
S.D. Codified Laws § 61-6-47 — SD Code / Title 61 / Chapter 6 / Section 61-6-47
Waiver of rights and benefits prohibited--Violation as misdemeanor
Status: in_force

No employer may directly or indirectly require or accept any waiver of any right under this title by any employee. Any agreement by an employee to waive, release, or commute the employee's rights to benefits or any other rights under this title is void. Any employer or officer or agent of an employer who shall violate any of the provisions of this section against waivers, releases, or commutation of rights to benefits by a person entitled to benefits from the unemployment compensation fund 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, § 133; SDCL § 61-6-26 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-39 — SD Code / Title 61 / Chapter 5 / Section 61-5-39
Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments
Status: in_force

Each employer's experience-rating account shall be charged with all benefits chargeable, as provided in this title, except extended benefits paid as provided in §§ 61-6-49 to 61-6-66 , inclusive, against wages paid for employment by the employer. However, no benefits paid on the basis of a period of employment may be charged to the experience-rating account of any employer, except as provided in § 61-5-41 , if the claimant:

(1) Voluntarily separated without good cause attributable to the employer or the employment;

(2) Was discharged or suspended for misconduct connected with the employment, or for conduct mandated by religious belief which belief cannot be reasonably accommodated by the employer;

(3) Was discharged or suspended for inability or incompetence to successfully complete a ninety-day probationary period established between the employer and employee at the time of employment;

(4) Earned total base period wages of less than one hundred dollars with one employer;

(5) Is receiving benefits while in approved training authorized by § 61-6-21 ;

(6) Performed services while incarcerated in a custodial or penal institution and terminated such employment because of his transfer or release from the institution;

(7) Received benefits for unemployment directly caused by a major natural disaster declared by the president pursuant to section 410(a) of the Robert T. Stafford Disaster Relief and Employment Assistance Act, 42 U.S.C. § 5177, if the individual would have been eligible for disaster unemployment assistance with respect to that unemployment but for the receipt of reemployment assistance or unemployment insurance benefits;

(8) Received benefits for unemployment resulting directly from the reinstatement of another employee upon that employee's completion of service in the uniformed services as provided in 38 U.S.C. § 4303(13) as of January 1, 2005, or the completion of state active duty by members of the National Guard who are activated pursuant to a call from the Governor as provided by law; or

(9) Voluntarily separated to accompany a spouse who was reassigned from one military assignment to another.

However, no relief of charges applies if the department determines that an erroneous payment has been made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to the department's request for information relating to the payment of benefits. For the purposes of this section, an erroneous payment is a payment that would not have been made but for the failure of the employer or the employer's agent to fully respond to the department's request pursuant to § 61-7-5 .

Source: SDC 1939, § 17.0822 (4) (c) as added by SL 1943, ch 77, § 4; SL 1947, ch 89, § 1; SL 1951, ch 94, § 6; SL 1953, ch 78; SDC Supp 1960, § 17.0822 (3) (b); SL 1961, ch 106, § 3; SL 1971, ch 276, § 46; SL 1981, ch 370; SL 1982, ch 372, § 1; SL 1984, ch 336, § 1; SL 1987, ch 388, § 1; SL 1989, ch 449, § 3; SL 1991, ch 413, § 2; SL 1994, ch 392, § 1; SL 2005, ch 283, § 1; SDCL § 61-5-29; SL 2012, ch 252, § 59; SL 2012, ch 253, § 2; SL 2013, ch 258, § 2; SL 2019, ch 216, § 13; SL 2020, ch 215, § 1, eff. Jul. 1, 2021.
S.D. Codified Laws § 61-6-1 — SD Code / Title 61 / Chapter 6 / Section 61-6-1
Requirements for eligibility for benefits during week
Status: in_force

An unemployed individual is eligible to receive benefits with respect to any week only if the department finds that:

(1) The individual has registered for work at and thereafter has continued to report at an employment office in accordance with rules promulgated by the department pursuant to chapter 1-26 . However, that the department may, by rule, waive or alter either or both of the requirements of this subdivision as to individuals attached to regular jobs and as to such other types of cases or situations with respect to which the department finds that compliance with the requirements would be oppressive, or would be inconsistent with the purposes of this title. No such rule may conflict with this chapter;

(2) The individual has made a claim for benefits in accordance with the provisions of § 61-7-1 ;

(3) The individual is able to work and is available for work in accordance with rules promulgated by the department pursuant to chapter 1-26 ;

(4) Prior to any week for which the individual claims benefits the individual has been unemployed for a waiting period of one week; and

(5) The individual has, during the individual's base period, earned wages for insured work equal to not less than the minimum amount required for benefit entitlement in § 61-6-4 .

Source: SL 1936 (SS), ch 3, § 4; SL 1937, ch 224, § 2; SDC 1939, § 17.0829; SL 1939, ch 86, § 6; SL 1941, ch 83, § 8; SL 1943, ch 83, § 1; SL 1947, ch 88, § 10; SL 1951, ch 94, § 7; SL 1973, ch 308, § 1; SL 1993, ch 375, § 32; SL 2008, ch 277, § 114; SDCL § 61-6-2; SL 2012, ch 252, § 59; SL 2020, ch 215, § 4, eff. Jul. 1, 2021.
S.D. Codified Laws § 61-6-45 — SD Code / Title 61 / Chapter 6 / Section 61-6-45
Cancellation of uncollectible overpayments
Status: in_force

If benefit sums paid remain unpaid by the recipient or have not been deducted from benefits payable to the recipient within ten years following the date the overpayment was established, the secretary of labor and regulation may declare the sums uncollectible and cancel the overpayment. The secretary may cancel and waive recovery of such overpayment for which the claimant's liability was established under § 61-6-41 upon receipt of proper certification by a Department of Labor and Regulation representative that:

(1) The claimant has been duly discharged of such liability by a federal bankruptcy court;

(2) The claimant has died and reasonable efforts have been made to recover the overpayment from the claimant's estate; or

(3) The overpayment has been outstanding ten years or more after the liability was established and reasonable efforts have been made to recover it.

Source: SL 1981, ch 371, § 5; SL 2008, ch 277, § 130; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-23.2 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-7 — SD Code / Title 61 / Chapter 6A / Section 61-6A-7
Liability for payments--Bond or deposit required
Status: in_force

At the discretion of the department, any Indian tribe or tribal unit that elects to become liable for payments in lieu of contributions may be required, within thirty days after the effective date of its election, to:

(1) Execute and file with the department a surety bond approved by the department; or

(2) Deposit with the department money or securities on the same basis as other employers with the same election option.

Source: SL 2002, ch 244, § 7.
S.D. Codified Laws § 61-6-19 — SD Code / Title 61 / Chapter 6 / Section 61-6-19
Work deemed unsuitable due to labor dispute, unfavorable working conditions, or requirement as to union membership
Status: in_force

Notwithstanding any other provisions of this title, no work is deemed suitable and no benefits may be denied under this title to any otherwise eligible individual for refusing to accept new work under any of the following conditions:

(1) If the position offered is vacant due directly to a strike, lockout, or other labor dispute;

(2) If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality;

(3) If, as a condition of being employed, the individual would be required to join or to resign from or refrain from joining any labor organization.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (3) (b); SL 1939, ch 89; SL 1943, ch 84; SL 1955, ch 62; SL 2008, ch 277, § 126; SDCL § 61-6-17 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-46 — SD Code / Title 61 / Chapter 6 / Section 61-6-46
Benefits restricted to amount in the unemployment compensation fund
Status: in_force

Benefits are due and payable under this title only to the extent provided in this title and to the extent that moneys are available therefor to the credit of the unemployment compensation fund. Neither the state nor the department nor the secretary is liable for any amount in excess of such sums.

Source: SL 1936 (SS), ch 3, § 18; SDC 1939, § 17.0843; SL 2008, ch 277, § 132; SDCL § 61-6-25 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-56 — SD Code / Title 61 / Chapter 5 / Section 61-5-56
Adjustment and refund of erroneous contributions
Status: in_force

If, not later than three years after the date on which any contributions or interest thereon have been paid, an employer who has paid the contributions or interest thereon makes application for adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because the adjustment cannot be made, and the department determines that the contributions or interest, or any portion thereof, was erroneously collected, the department shall allow the employer to make an adjustment thereof, without interest, in connection with subsequent contribution payments by the employer. However, if the adjustment cannot be made, the department shall refund the amount, less any benefits which have been paid from the amount, without interest from the fund. For like cause and within the same period, adjustment or refund may be so made on the department's own initiative.

Source: SL 1936 (SS), ch 3, § 14 (d); SDC 1939, § 17.0827; SL 1941, ch 88; SL 1943, ch 77, § 6; SL 2008, ch 277, § 96; SDCL § 61-5-37 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-16 — SD Code / Title 61 / Chapter 3 / Section 61-3-16
Criminal prosecutions by attorney general or state's attorney
Status: in_force

Any criminal action for violation of any provision of this title or of any rule promulgated pursuant to this title shall be prosecuted by the attorney general of the state; or, at the attorney general's request and under the attorney general's direction, by the state's attorney of any county in which the employer has a place of business or the violator resides.

Source: SL 1936 (SS), ch 3, § 17; SDC 1939, § 17.0841; SL 1993, ch 375, § 25; SL 2008, ch 277, § 56.
S.D. Codified Laws § 61-6A-3 — SD Code / Title 61 / Chapter 6A / Section 61-6A-3
Service-based benefits--Exceptions
Status: in_force

Benefits based on service in employment defined in §§ 61-6A-1 to 61-6A-14 , inclusive are payable in the same amount, on the same terms, and subject to the same conditions, as benefits payable based on other services subject to Title 61. However, the provisions of §§ 61-6-24 , 61-6-25 , and 61-6-26 apply to benefits based on service in employment defined in §§ 61-6A-1 to 61-6A-14 , inclusive.

Source: SL 2002, ch 244, § 3; SL 2013, ch 258, § 23.
S.D. Codified Laws § 61-7-3 — SD Code / Title 61 / Chapter 7 / Section 61-7-3
Notice to claimant and employers of decision by benefit section--Contents of notice
Status: in_force

The benefit section shall promptly notify the claimant and any other interested party, including former employers whose reserve accounts may be charged, of the decision and the reasons therefor, which notification shall contain a statement showing the claimant's name, the claimant's social security account number, the date of registration, separation date, the reason for separation, names of all employers in the base period, week with respect to which benefits shall commence, the weekly benefit amount, the maximum benefits payable, and the maximum amount of benefits chargeable to each employer's account.

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, § 151.
S.D. Codified Laws § 61-1-1 — SD Code / Title 61 / Chapter 1 / Section 61-1-1
Definition of terms
Status: in_force

Terms used in this title mean:

(1) "Annual payroll," the total amount of taxable wages paid by an employer during a calendar year for employment;

(2) "Base period," the first four out of the last five completed calendar quarters immediately preceding an individual's benefit year. For an individual who fails to meet the qualifications of § 61-6-4 due to the receipt of temporary total disability payments under worker's compensation, the base period is the first four of the last five completed quarters preceding the disability if a claim for reemployment assistance benefits is filed within twenty-four months of the date on which the individual's disability was incurred. For an individual who fails to meet the minimum requirements of § 61-6-4 due to insufficient wages, the base period is the four completed calendar quarters immediately preceding the individual's benefit year. However, no calendar quarter used in one base period of a valid claim may be used in a subsequent base period;

(3) "Benefit year," the one-year period beginning with the day on which a claimant files a valid new claim for benefits, or the one-year period beginning with the day on which a claimant files a valid new claim after the termination of his last preceding benefit year;

(4) "Benefits," the money payments payable to an unemployed individual, as provided in this title;

(5) "Calendar quarter," the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth, or December thirty-first;

(6) "Contributions," the money payments to the state unemployment compensation fund required by this title to finance reemployment assistance benefits;

(7) "Department," the Department of Labor and Regulation created by chapter 1-37 ;

(8) "Educational service agency," a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing services to one or more educational institutions;

(9) "Employment office," a free public employment office, or branch thereof, operated by this state or maintained as part of a state or federal controlled system of public employment offices;

(10) "Employment security administration fund," the employment security administration fund established by this title;

(11) "Extended benefits," the benefits that are provided in §§ 61-6-49 to 61-6-66 , inclusive;

(12) "Fund," the unemployment compensation fund established by this title;

(13) "Hospital," an institution which has been licensed, certified or approved by the State Department of Health as a hospital;

(14) "Institution of higher education," an educational institution which:

(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate; and

(b) Is legally authorized in this state to provide a program of education beyond high school; and

(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, provides an educational program of postgraduate or postdoctoral studies, or provides an educational program of training to prepare students for gainful employment in a recognized occupation; and

(d) Is a public or other nonprofit institution.

Notwithstanding any of the foregoing provisions of this subdivision, all colleges and universities in this state are "institutions of higher education";

(15) "Insured work," employment for employers as defined in §§ 61-1-4 to 61-1-45 , inclusive;

(16) "State," a state of the United States of America and the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands;

(17) "Wages," all remuneration paid for services, including commissions and bonuses. The term does not include remuneration described by §§ 61-1-46 to 61-1-50 , inclusive. The term includes tips and other remuneration upon which a tax is imposed by the Federal Unemployment Tax Act and the reasonable cash value of remuneration paid in any medium other than cash determined in accordance with rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation;

(18) "Week," the period or periods of seven consecutive calendar days ending at midnight. The secretary of labor and regulation may promulgate rules pursuant to chapter 1-26 to prescribe that a week is in, within or during that benefit year which includes the greater part. For the purpose of § 61-1-4 , if a week includes both December thirty-first and January first, the days of that week up to January first shall be considered one calendar week and the days beginning January first another week;

(19) "Weekly benefit amount," the amount of benefits an individual is entitled to receive for one week of total unemployment. An individual's weekly benefit amount determined for the first week of his benefit year shall constitute his weekly benefit amount throughout the benefit year;

(20) "Reemployment assistance," the cash benefits payable to an individual with respect to the individual's unemployment pursuant to the provisions of this title. When applicable, the term also means cash benefits payable to an individual with respect to the individual's unemployment pursuant to 5 U.S.C. §§ 8501-8525, 26 U.S.C. §§ 3301-3311, 42 U.S.C. §§ 504-504, 1101-1110, and 1321-1324, or pursuant to state laws which have been certified pursuant to 26 U.S.C. § 3304 and 42 U.S.C. § 503. Any reference to reemployment assistance means compensation payable from an unemployment fund as defined in section 3306(f) of the Federal Internal Revenue Code as amended to January 1, 2019.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802; SL 1939, ch 86, § 1; SL 1941, ch 82, §§ 1, 4; SL 1941, ch 83, §§ 2 to 5; SL 1943, ch 77, § 1; SL 1943, ch 78, § 1; SL 1947, ch 88, §§ 2, 3, 5, 6; SL 1949, ch 76, § 1; SL 1961, ch 105, § 4; SL 1971, ch 276, §§ 1 to 4; SL 1977, ch 420, § 1; SL 1979, ch 348, § 1; SL 1981, ch 368, § 2; SL 1983, ch 22, § 6; SL 1984, ch 333, §§ 3, 4; SL 1985, ch 396, § 1; SL 1993, ch 375, § 14; SL 1993, ch 377, § 1; SL 2005, ch 279, § 1; SL 2009, ch 273, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2013, ch 258, § 4; SL 2019, ch 216, § 1.
S.D. Codified Laws § 61-6-38 — SD Code / Title 61 / Chapter 6 / Section 61-6-38
Misrepresentation to increase benefits unlawful
Status: in_force

It is unlawful for any person to make a false statement or representation knowing it to be false or knowingly fail to disclose a material fact to obtain or increase any benefits or other payments under this title, or under an unemployment insurance law of another state, of the federal government, or of a foreign government, either for the person, or any other person, or knowingly fail to report any change in circumstances which would affect the person's eligibility for reemployment assistance benefits or payments.

Source: SL 1936 (SS), ch 3, § 16 (a); SDC 1939, § 17.9907; SL 1951, ch 98; SL 1978, ch 359, § 2; SL 1979, ch 348, § 10; SL 2008, ch 277, § 131; SDCL § 61-6-24 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 17.
S.D. Codified Laws § 61-5-40 — SD Code / Title 61 / Chapter 5 / Section 61-5-40
Charges to experience-rating accounts not applicable to employers reimbursing benefits
Status: in_force

The provisions of § 61-5-39 do not apply to any employer reimbursing the department for benefits in lieu of contributions.

Source: SL 1973, ch 306, § 1; SL 2008, ch 277, § 91; SDCL § 61-5-29.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-31 — SD Code / Title 61 / Chapter 3 / Section 61-3-31
Transfer of contingency fund balance to unemployment compensation fund
Status: in_force

If on September thirtieth of any calendar year the balance in the employment security contingency fund exceeds fifteen thousand dollars by one thousand dollars or more, the state treasurer shall transfer the excess to the unemployment compensation fund.

Source: SL 1968, ch 86, § 3; SL 2008, ch 277, § 67.
S.D. Codified Laws § 61-5-61 — SD Code / Title 61 / Chapter 5 / Section 61-5-61
Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees
Status: in_force

The register of deeds of each county shall prepare and keep in the register of deed's office a suitable book so ruled as to show in appropriate columns the following data under the name of the employers arranged alphabetically:

(1) The name of the employer;

(2) The name of the Department of Labor and Regulation as lien claimant;

(3) Time notice of lien was received;

(4) Date of notice;

(5) Amount of lien then due;

(6) When satisfied.

The register of deeds shall endorse on each notice of lien filed pursuant to § 61-5-60 the date, hour and minute when received, index that notice in the index book, and record the lien in the manner for recording real estate mortgages. The lien is effective from the time of the filing.

The filing and recording of such liens and satisfactions shall be done without cost to the state. However, the register of deeds may destroy any record which the records destruction board, acting pursuant to § 1-27-19 , declares to have no further administrative, legal, fiscal, research, or historical value.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 1981, ch 45, § 23; SL 1981, ch 371, § 7; SL 2008, ch 277, § 100; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-42 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-10 — SD Code / Title 61 / Chapter 6A / Section 61-6A-10
Exception from definition of employer
Status: in_force

If any Indian tribe or any tribal unit fails to make any required payments, including assessments of interest and penalty, after all collection efforts deemed necessary by the department have been exhausted, no services performed for such tribe or tribal unit may be treated as employment for purposes of § 61-6A-2 .

Source: SL 2002, ch 244, § 10.
S.D. Codified Laws § 61-6-30 — SD Code / Title 61 / Chapter 6 / Section 61-6-30
Benefits not paid for participation in sports or athletic events between successive seasons
Status: in_force

No benefits may be paid to any individual on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing to so participate, for any week which commences during the period between two successive sport seasons or similar periods if the individual performed the services in the first of the seasons or similar periods and there is a reasonable assurance that the individual will perform the services in the later of the seasons or similar periods.

Source: SL 1977, ch 420, § 33; SL 2008, ch 277, § 110; SDCL § 61-6-1.4 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-1 — SD Code / Title 61 / Chapter 3 / Section 61-3-1
General purposes of departmental programs--Assistance, investigations, and research
Status: in_force

The secretary of labor and regulation, with the advice and aid of the advisory councils, and through the department's appropriate divisions, shall take all appropriate steps to reduce and prevent unemployment; to encourage and assist in the adoption of practical methods of vocational training, retraining, and vocational guidance; to investigate, recommend, advise, and assist in the establishment and operation by municipalities, counties, school districts, and the state of reserves for public works to be used in times of business depression and unemployment; to promote the re-employment of unemployed workers throughout the state in every other way that may be feasible; and to these ends to carry on and publish the results of investigations and research studies.

Source: SL 1936 (SS), ch 3, § 11 (f); SDC 1939, § 17.0810; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-6-15 — SD Code / Title 61 / Chapter 6 / Section 61-6-15
Benefits not payable for unemployment due to labor dispute--Exceptions
Status: in_force

An individual is not entitled to any benefits for any week with respect to which the secretary finds that the individual's total or partial unemployment is due to a labor dispute at the factory, establishment, or other premises at which the individual is or was last employed. However, this section does not apply if it is shown to the satisfaction of the department that:

(1) The individual is not participating in or financing or directly interested in the labor dispute; and

(2) The individual does not belong to a grade or class of workers of which, immediately before the commencement of the dispute, there were members employed at the premises at which the dispute occurs, any of whom are participating in or financing or directly interested in the dispute;

(3) The individual is locked out by the individual's employer.

If in any case separate branches of work which are commonly conducted as separate businesses in separate premises are conducted in separate departments of the same premises, each department shall, for the purpose of this section, be considered a separate factory, establishment, or other premises.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830(4); SL 1939, ch 89; SL 1943, ch 84; SL 1975, ch 320; SL 1986, ch 424, § 4; SL 2008, ch 277, § 127; SDCL § 61-6-19 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-14 — SD Code / Title 61 / Chapter 5A / Section 61-5A-14
Duration of surety bond--Renewal
Status: in_force

Any bond deposited under § 61-5A-12 shall be in force for a period of not less than two taxable years and shall be renewed with the approval of the department, at such times as the department may prescribe, but not less frequently than at two - year intervals as long as the organization continues to be liable for payments in lieu of contributions.

Source: SL 1971, ch 276, § 68.
S.D. Codified Laws § 61-6-20 — SD Code / Title 61 / Chapter 6 / Section 61-6-20
Student may not receive benefits
Status: in_force

A person attending a high school, vocational school, college or university is considered principally occupied as a student if school attendance substantially reduces the opportunity for reemployment. A person who is principally occupied as a student may not receive reemployment assistance benefits.

Source: SL 1983, ch 22, § 19; SDCL § 61-6-15.2 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 15.
S.D. Codified Laws § 61-6A-8 — SD Code / Title 61 / Chapter 6A / Section 61-6A-8
Failure to make payment--Loss of option
Status: in_force

If any Indian tribe or any tribal unit fails to make any required payments, including assessments of interest and penalty, within ninety days of receipt of the bill, the Indian tribe or tribal unit shall lose the option to make payments in lieu of contributions for the following tax year unless payment in full is received before contribution rates for next tax year are computed.

Source: SL 2002, ch 244, § 8.
S.D. Codified Laws § 61-5A-20 — SD Code / Title 61 / Chapter 5A / Section 61-5A-20
Apportionment of benefits chargeable between employers making payments in lieu of contributions
Status: in_force

If benefits paid to an individual are based on wages paid by two or more employers who are liable for payments in lieu of contributions, the amount of benefits payable by each such employer shall be an amount which bears the same ratio to the total benefits payable to the individual as the total base - period wages paid to the individual by such employer bear to the total base - period wages paid to the individual by all of his base - period employers.

Source: SL 1971, ch 276, § 45.
S.D. Codified Laws § 61-5-66 — SD Code / Title 61 / Chapter 5 / Section 61-5-66
Civil action for collection of contributions--Preference on court calendar
Status: in_force

If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by a civil action by the attorney general in the name of the state of South Dakota, and the employer adjudged in default shall pay the cost of such action. Civil actions brought under this section to collect contributions or interest thereon from any employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this title and cases arising under the worker's compensation law of this state.

Source: SL 1936 (SS), ch 3, § 14 (b); SDC 1939, § 17.0825; SL 1941, ch 87; SDCL § 61-5-47 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-14 — SD Code / Title 61 / Chapter 6 / Section 61-6-14
Separation for misconduct--Additional claims during benefit year
Status: in_force

An unemployed individual who was discharged or suspended from the individual's most recent employment, the employment being at least thirty calendar days in duration for misconduct connected with the individual's work shall be denied 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. If additional claims are filed by a claimant during a benefit year subsequent to employment, the thirty calendar day requirement may not be applied in determining disqualifications.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (2); SL 1939, ch 89; SL 1943, ch 84; SL 1947, ch 89, § 2; SL 1951, ch 94, § 9; SL 1955, ch 62; SL 1963, ch 126, § 2; SL 1975, ch 319, § 2; SL 1976, ch 321, § 2; SL 1979, ch 348, § 4; SL 2008, ch 277, § 121.
S.D. Codified Laws § 61-6-57 — SD Code / Title 61 / Chapter 6 / Section 61-6-57
Qualification for extended benefits despite receipt of more payments after appeal--Seasonal workers--Disqualified applicants for regular benefits
Status: in_force

For the purposes of § 61-6-56 , an individual is considered to have received, in the individual's applicable benefit year, all of the regular benefits that were payable or available to the individual, even though:

(1) As a result of a pending appeal with respect to wages or employment, or both, that were not included in the original monetary determination with respect to the benefit year, the individual may subsequently be determined to be entitled to more regular benefits; or

(2) By reason of the seasonal provisions promulgated pursuant to § 61-1-54 or the seasonal provisions of another state law, the individual is not entitled to regular benefits with respect to the week of unemployment (although the individual may be entitled to regular benefits with respect to future weeks of unemployment in the next season or off season, in such benefit year), and the individual is otherwise an exhaustee within the meaning of § 61-6-56 with respect to the individual's right to regular benefits under the state law seasonal provisions during the season or off season in which that week of unemployment occurs; or

(3) Having established a benefit year, no regular benefits are payable to the individual during that year because the individual's wage credits were canceled or the individual's right to regular benefits was totally reduced as the result of the application of a disqualification.

An individual is not entitled to extended benefits unless, during the individual's base period, the individual has earned wages for insured work equal to one and one-half times the individual's earnings in the highest quarter of the individual's base period.

Source: SL 1971, ch 276, § 81 (1); SDCL Supp, § 61-6-38 (1); SL 1974, ch 331, § 3; SL 1982, ch 369, § 5; SL 2008, ch 277, § 141; SDCL § 61-6-38.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-3 — SD Code / Title 61 / Chapter 5 / Section 61-5-3
Elective coverage of employer--Minimum period of coverage--Notice of termination
Status: in_force

An employing unit, not otherwise subject to this title, which files with the Department of Labor and Regulation its written election to become an employer subject hereto for not less than two calendar years, shall, with the written approval of such election by the department, become an employer subject hereto to the same extent as all other employers, as of the date stated in such approval, and shall cease to be 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) (a); 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 § 61-6A-12 — SD Code / Title 61 / Chapter 6A / Section 61-6A-12
Notice of payment or report of delinquency--Contents
Status: in_force

Any notice of payment and reporting delinquency to any Indian tribe or tribal unit shall include information indicating that failure to make full payment within the prescribed time frame:

(1) Shall cause the Indian tribe to be liable for taxes under the Federal Unemployment Tax Act;

(2) Shall cause the Indian tribe to lose the option to make payments in lieu of contributions; and

(3) May cause the Indian tribe to be excepted from the definition of employer as provided in § 61-6A-1 , and services in the employ of the Indian tribe, as provided in § 61-6A-2 , to be excepted from employment.

Source: SL 2002, ch 244, § 12.
S.D. Codified Laws § 61-1-7 — SD Code / Title 61 / Chapter 1 / Section 61-1-7
Extension of coverage to employment taxed under federal law
Status: in_force

If a tax is imposed by the Federal Unemployment Tax Act, in either its present form or as hereafter amended, upon employing units, employment, services, or wages not otherwise covered by this title, then notwithstanding any other provision of this title, services with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this title.

Source: SDC 1939, § 17.0802 (6) (e) as added by SL 1939, ch 86, § 1; SL 1951, ch 94, § 1; SL 1971, ch 276, § 9.
S.D. Codified Laws § 61-5-46 — SD Code / Title 61 / Chapter 5 / Section 61-5-46
Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception
Status: in_force

Notwithstanding any other provision of law, the following provisions apply with regard to assignment of rates and transfers of experience:

(1) If an employer transfers its organization, trade, or business, or a portion thereof, to another employer and, at the time of the transfer, there is substantially common ownership, management, or control of the two employers, then the unemployment experience attributable to the transferred organization, trade, or business shall be transferred to the employer to whom the business is so transferred. The rates of both employers shall be recalculated and made effective immediately upon the date of the transfer of the organization, trade, or business; and

(2) If a person who is not an employer under this Title at the time the person acquires the organization, trade, or business of an employer, the unemployment experience of the acquired business may not be transferred to the person if the secretary finds that the person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, the person shall be assigned the applicable new employer rate under the provisions of § 61-5-24 . In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the secretary shall use objective factors which may include the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long the business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.

Source: SL 2005, ch 281, § 2; SDCL § 61-5-32.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-33 — SD Code / Title 61 / Chapter 5 / Section 61-5-33
Rights of appeal under political subdivision coverage
Status: in_force

Both the claimant and the governing body may appeal as provided in § 61-7-5 . Any decision reached pursuant to that section is binding.

Source: SDC 1939, § 17.0823 (3) (d) (6) as added by SL 1965, ch 99; SL 2008, ch 277, § 74; SDCL § 61-5-11 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-35 — SD Code / Title 61 / Chapter 6 / Section 61-6-35
Benefits not payable for week in which other compensation received
Status: in_force

No individual is entitled to any benefits for a week for which the individual is receiving, has received, or will receive remuneration in the form of:

(1) Termination, vacation, holiday, severance, or dismissal payments or wages in lieu of notice whether legally required or not. However, in the case of lump sum termination, vacation, holiday, severance, or dismissal payments, the lump sum payment shall be allocated over a period of weeks equal to the lump sum divided by the employee's regular pay while employed. However, the payment shall be applied for a period of weeks immediately following the last day of work. Payments made to an individual based entirely on the individual's contributions to a fund from which the payments are made are not vacation pay;

(2) Compensation for temporary partial disability under the workers' compensation law of any state or under a similar law of the United States; or

(3) The prorated weekly amount of any pension, annuity or retirement payment including disability pension payments, based on the previous work of the individual. This subdivision applies only to payments made under a plan contributed to by a base period employer. This does not apply to payments made under Title II of the Social Security Act or the Railroad Retirement Act of 1974, to military service-connected disability payments or to that part, if any, of a pension, annuity or retirement payment that is attributable to contributions of the individual.

If the remuneration is less than the benefits which would otherwise be due under this chapter, the individual shall receive for the week, if otherwise eligible, benefits reduced by the amount of the remuneration.

Source: SL 1936 (SS), ch 3, § 5; SDC 1939, § 17.0830 (5); SL 1939, ch 89; SL 1943, ch 84; SL 1951, ch 94, § 10; SL 1978, ch 369; SL 1979, ch 348, § 9; SL 1980, ch 363, § 1; SL 1981, ch 371, § 4; SL 1983, ch 22, § 15; SL 1983, ch 385; SL 1986, ch 424, § 5; SL 1990, ch 414, § 3; SL 2006, ch 269, § 1; SDCL § 61-6-20 ; SL 2012, ch 252, §§ 57, 59.
S.D. Codified Laws § 61-4-14 — SD Code / Title 61 / Chapter 4 / Section 61-4-14
Transfer to secretary on termination of trust fund or separate accounting
Status: in_force

If and when the unemployment trust fund ceases to exist, or the separate book account mentioned in § 61-4-13 is no longer maintained, all moneys, properties, or securities therein belonging to the unemployment compensation fund of this state shall be transferred to the secretary of labor and regulation who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in accordance with the provisions of this title.

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 § 61-3-19 — SD Code / Title 61 / Chapter 3 / Section 61-3-19
Arrangements with other states for coordinated administration of benefits
Status: in_force

The department shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this title with the individual's wages and employment covered under the reemployment assistance or unemployment compensation laws of other states which are approved by the United States secretary of labor in consultation with the state reemployment assistance or unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in the situations and which include provisions for applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state reemployment assistance or unemployment compensation laws, and avoiding the duplicate use of wages and employment by reason of such combining.

Source: SL 1936 (SS), ch 3, § 11 (1); SDC 1939, § 17.0812; SL 1939, ch 87, § 2; SL 1943, ch 77, § 3; SDC Supp 1960, § 17.0812 (1); SL 1971, ch 276, § 24; SL 2008, ch 277, § 57; SL 2019, ch 216, § 12.
S.D. Codified Laws § 61-4-1 — SD Code / Title 61 / Chapter 4 / Section 61-4-1
Fund created--General purpose
Status: in_force

There is hereby established as a special fund separate and apart from all public moneys or funds of this state an unemployment compensation fund, which shall be administered by the Department of Labor and Regulation exclusively for the purpose of this title.

Source: SL 1936 (SS), ch 3, § 9 (a); SDC 1939, § 17.0818; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-10 — SD Code / Title 61 / Chapter 1 / Section 61-1-10
Employment defined
Status: in_force

The term, employment, means any service performed, including service in interstate commerce, by:

(1) Any officer of a corporation; or

(2) Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employee.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (a); SL 1939, ch 86, § 1; SL 1941, ch 82, § 2; SL 1968, ch 87; SL 1971, ch 276, § 10; SL 2008, ch 277, § 8.
S.D. Codified Laws § 61-5-59 — SD Code / Title 61 / Chapter 5 / Section 61-5-59
Delinquent contributions as lien on employer's property--Attachment and continuation of lien
Status: in_force

If any employer liable to pay contributions and interest, or either, refuses or neglects to pay the same, the amount, including any interest penalty or addition to the contribution, together with the costs that may accrue in addition thereto, shall be a lien in favor of the Department of Labor and Regulation upon all property and rights to property whether real or personal belonging to the employer.

The lien attaches at the time the contribution becomes due and payable and continues until the liability for the contribution and interest, or either, is satisfied.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 98; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-40 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-12 — SD Code / Title 61 / Chapter 5A / Section 61-5A-12
Surety bond required of organization paying in lieu of contributions
Status: in_force

In the discretion of the department, any nonprofit organization or group of organizations that elects to become liable for payments in lieu of contributions shall be required within thirty days after the effective date of its election, to execute and file with the department a surety bond approved by the department.

Source: SL 1971, ch 276, § 66.
S.D. Codified Laws § 61-7-22 — SD Code / Title 61 / Chapter 7 / Section 61-7-22
Claimant's right to counsel--Maximum attorney fee--Employer's representation--Department's representation
Status: in_force

Any individual claiming benefits in any proceeding before the department may be represented by counsel or other duly authorized agent; but no such counsel or agent may either charge or receive for such services more than an amount approved by the department. An employer, including a corporate employer, may be represented before the department by counsel, an employee or a corporate officer. The department may be represented before the department by counsel or an employee of the department.

Source: SL 1936 (SS), ch 3, § 15 (b); SDC 1939, §§ 17.0840, 17.9906; SDCL, § 61-7-23 ; SL 1978, ch 359, § 2; SL 1993, ch 377, § 15.
S.D. Codified Laws § 61-5-64 — SD Code / Title 61 / Chapter 5 / Section 61-5-64
Liability of county officer for failure to issue or execute distress warrant
Status: in_force

Failure or refusal of the county treasurer to issue a distress warrant pursuant to § 61-5-62 if requested so to do or of the sheriff to attempt to execute the same, makes the officer failing to perform the officer's duty personally liable for the delinquent contributions and interest, or either, and the officer's contributions and interest, or either, may be recovered in an action by the department against the officer and the surety.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 103; SDCL § 61-5-45 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-67 — SD Code / Title 61 / Chapter 6 / Section 61-6-67
Voluntary withholding of federal income tax from benefit payments
Status: in_force

Any person filing a new claim for reemployment assistance shall, at the time of filing the claim, be advised that:

(1) Reemployment assistance is subject to federal income tax;

(2) Requirements exist pertaining to estimated tax payments;

(3) The person may elect to have federal income tax deducted and withheld from the person's payment of reemployment assistance at the amount specified in the Federal Internal Revenue Code; and

(4) The person may change a previously elected withholding status.

Amounts deducted and withheld from reemployment assistance shall remain in the unemployment fund until transferred to the federal taxing authority as a payment of income tax. The secretary shall follow all procedures specified by the United States Department of Labor and the Internal Revenue Service pertaining to the deduction and withholding of income tax. Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of reemployment assistance, child support obligations, food stamp over-issuances, or any other amounts required to be deducted and withheld under this title.

Source: SL 1996, ch 303; SDCL § 61-6-47 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 22.
S.D. Codified Laws § 61-5-38 — SD Code / Title 61 / Chapter 5 / Section 61-5-38
Benefits charged against accounts--Allocation among successive employers in base period
Status: in_force

Unless otherwise provided in § 61-5-39 , or in 61-7-10.1 , a proportionate amount of the maximum benefits payable shall be charged against the accounts of employers in the base period under the provisions of this title in inverse chronological order in the same proportion that the wages earned under the employers bears to the total wages earned by the claimant during the claimant's base period for insured work under the employers.

Source: SDC 1939, § 17.0822 (3) (a) as added by SL 1947, ch 89, § 1; SL 1953, ch 78; SL 1961, ch 106, § 3; SL 1971, ch 276, § 42; SL 2008, ch 277, § 90; SDCL § 61-5-28 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-25.2 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.2
Employer's contribution rates for 2010 through 2014
Status: in_force

The employer's reserve ratio for calendar year 2010 and 2011 is the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years. The employer's reserve ratio for calendar year 2012 and thereafter is the result obtained by dividing the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year for which the rate is to be computed by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for 2012 and thereafter for the purpose of this section is the balance on July thirty-first of the year preceding the year for which rates are computed 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

9.50%

Less than -6.50%

9.00%

-6.50% and Less than -6.00%

8.50%

-6.00% and Less than -5.50%

8.00%

-5.50% and Less than -5.00%

7.50%

-5.00% and Less than -4.50%

7.00%

-4.50% and Less than -4.00%

6.50%

-4.00% and Less than -3.50%

6.00%

-3.50% and Less than -3.00%

5.50%

-3.00% and Less than -2.50%

5.00%

-2.50% and Less than -2.00%

4.50%

-2.00% and Less than -1.50%

4.00%

-1.50% and Less than -1.00%

3.50%

-1.00% and Less than -0.75%

3.00%

-0.75% and Less than -0.50%

2.50%

-0.50% and Less than -0.25%

2.00%

-0.25% and Less than 0.00%

1.50%

0.00% and Less than 0.50%

1.25%

0.50% and Less than 0.75%

1.00%

0.75% and Less than 1.00%

0.50%

1.00% and Less than 1.25%

0.35%

1.25% and Less than 1.50%

0.20%

1.50% and Less than 2.00%

0.10%

2.00% and Less than 2.50%

0.00%

2.50% and Over

The contribution rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 2010, through December 31, 2014.

Source: SL 2010, ch 247, § 3, eff. Mar. 10, 2010; SL 2011, ch 225, § 2; SDCL § 61-5-18.17 ; SL 2012, ch 252, § 59; SL 2014, ch 248, § 1.
S.D. Codified Laws § 61-6-29 — SD Code / Title 61 / Chapter 6 / Section 61-6-29
Employee working for an employer under contract with a public or private school
Status: in_force

Benefits based upon services performed for an employer are subject to §§ 61-6-24 and 61-6-25 if:

(1) The employment was provided pursuant to a contract between the employer and a public or private school;

(2) The contract was for services which the public or private school could have had performed by its employees; and

(3) The individual is notified in writing of the provisions of this section while employed in 1994 or prior to the commencement of employment.

Source: SL 1994, ch 393; SDCL § 61-6-46 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-14 — SD Code / Title 61 / Chapter 6A / Section 61-6A-14
Failure to make payments--Notification of Internal Revenue Service and Department of Labor
Status: in_force

If any Indian tribe fails to make payments required under §§ 61-6A-1 to 61-6A-10 , inclusive, including assessments of interest and penalty, within ninety days of a final notice of delinquency, the department shall immediately notify the United States Internal Revenue Service and the United States Department of Labor.

Source: SL 2002, ch 244, § 14.
S.D. Codified Laws § 61-1-45 — SD Code / Title 61 / Chapter 1 / Section 61-1-45
Coverage determined by nature of employment for major part of pay period
Status: in_force

If the services performed during one-half or more of any period by an individual for the person employing the individual constitute employment, all the services of the individual for the period are deemed to be employment; but if the services performed during more than one-half of any such pay period by an individual for the person employing the individual does not constitute employment, then none of the services of the individual for the period are deemed to be employment. As used in this section, the term, pay period, means the period of not more than thirty-one consecutive days for which a payment of remuneration is ordinarily made to the individual by the person employing the individual.

This section is not applicable with respect to services performed in a pay period by an individual for the person employing the individual where any of the service is excepted by § 61-1-32 .

Source: SDC 1939, § 17.0802 (7) (g) (20) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 31; SDCL § 61-1-31 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-28 — SD Code / Title 61 / Chapter 5A / Section 61-5A-28
Periodic billing for payments in lieu of contributions based on payroll--Percentages applied
Status: in_force

At the end of each calendar quarter, or at the end of such other period as determined by the department, the department shall bill each nonprofit organization for an amount representing one of the following:

(1) For 1972, two - tenths of one percent of its total payroll for 1971 on a prorated basis;

(2) For years after 1972, such percentage of its total payroll for the immediately preceding calendar year as the department shall determine. Such determination shall be based each year on the average benefit costs attributable to service in the employ of nonprofit organizations during the preceding calendar year;

(3) For any organization which did not pay wages throughout the four calendar quarters of the preceding calendar year, such percentage of its payroll during such year as the department shall determine.

Source: SL 1971, ch 276, § 60.
S.D. Codified Laws § 61-5-50 — SD Code / Title 61 / Chapter 5 / Section 61-5-50
Interpretation and application of §§61-5-46to61-5-49to meet federal standards
Status: in_force

The provisions of §§ 61-5-46 to 61-5-49 , inclusive, shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor.

Source: SL 2005, ch 281, § 6; SDCL § 61-5-32.5; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-14 — SD Code / Title 61 / Chapter 3 / Section 61-3-14
Availability of laws, rules, and reports
Status: in_force

The secretary of labor and regulation shall make available for the public the text of this title, administrative rules promulgated pursuant to this title, annual reports to the Governor, and any other material the secretary deems relevant and suitable and shall furnish the same to any person upon application therefor.

Source: SL 1936 (SS), ch 3, § 11 (c); SDC 1939, § 17.0809; SL 1993, ch 375, § 24; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2012, ch 252, § 55.
S.D. Codified Laws § 61-6-61 — SD Code / Title 61 / Chapter 6 / Section 61-6-61
Maximum extended benefits payable in year--Reduction of total extended benefit amount
Status: in_force

The total extended benefit amount payable to any eligible individual with respect to the individual's applicable benefit year shall be the least of the following amounts:

(1) Fifty percent of the total amount of regular benefits which were payable to the individual under this title in the individual's applicable benefit year;

(2) Thirteen times the individual's weekly benefit amount which was payable to the individual under this title for a week of total unemployment in the applicable benefit year.

However, during any fiscal year 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 total extended benefit amount payable to an individual with respect to the individual's applicable benefit year shall be reduced by an amount equal to the aggregate of the reductions under § 61-6-60 in the weekly amounts paid to the individual.

Source: SL 1971, ch 276, § 90; SL 1987, ch 388, § 6; SL 2008, ch 277, § 145; SDCL § 61-6-40 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-23 — SD Code / Title 61 / Chapter 5 / Section 61-5-23
Rules establishing method of computing employers' contributions
Status: in_force

The secretary of labor and regulation shall promulgate rules pursuant to chapter 1-26 to establish the method for determining the contribution rate applicable to each employer on the basis of the employer's actual experience in the payment of contributions and with respect to benefits charged against the employer's individual experience-rating account, in accordance with the requirements of §§ 61-5-24 to 61-5-28 , inclusive and 61-5-31 .

Source: SL 1937, ch 224, § 3; SDC 1939, § 17.0822 (3); SL 1947, ch 89, § 1; SDC Supp 1960, § 17.0822 (2); SL 1961, ch 106, § 2; SL 1993, ch 375, § 27; SL 2008, ch 277, § 76; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-17 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-9 — SD Code / Title 61 / Chapter 5A / Section 61-5A-9
Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election
Status: in_force

Any nonprofit organization or political subdivision which has been paying contributions under this title for a period subsequent to January 1, 1972 may change to a reimbursable basis by filing with the department not later than thirty days prior to the beginning of any taxable year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next year.

Source: SL 1971, ch 276, § 55; SL 1977, ch 420, § 25.
S.D. Codified Laws § 61-5-65 — SD Code / Title 61 / Chapter 5 / Section 61-5-65
Satisfaction of lien recorded on payment of contributions
Status: in_force

Upon the payment of contributions and interest, or either, for which the department has filed lien notice with a register of deeds, the department shall forthwith file with the register of deeds a satisfaction of the lien notice. The register of deeds shall enter the satisfaction on the notice on file in the register of deed's office, and indicate the fact on the index aforesaid.

Source: SDC 1939, § 17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, § 104; SDCL § 61-5-46 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-4 — SD Code / Title 61 / Chapter 6A / Section 61-6A-4
Tribal contributions--Exception
Status: in_force

Each Indian tribe or tribal unit subject to §§ 61-6A-1 to 61-6A-14 , inclusive shall pay contributions under the same terms and conditions as any other subject employer, unless the tribe or tribal unit elects to pay into the state unemployment fund amounts equal to the amount of benefits attributable to service in the employ of the Indian tribe.

Source: SL 2002, ch 244, § 4.
S.D. Codified Laws § 61-5-70 — SD Code / Title 61 / Chapter 5 / Section 61-5-70
Cancellation of uncollectible unemployment insurance contributions
Status: in_force

If any liability was established under § 61-5-35 , as well as interest, penalties, or fees remain unpaid by an employer ten years or more after the liability was established and reasonable efforts have been made to recover the liability, the secretary may declare the sums uncollectible and cancel the liability if satisfied there are no available means of collecting the liability. The secretary may declare at any time as uncollectible any amount due from an employer for which liability was established under § 61-5-35 , as well as interest, penalties, or fees remain unpaid upon receipt of proper certification by a Department of Labor and Regulation representative that the liability is uncollectible due to death or bankruptcy.

Source: SL 2018, ch 284, § 1.
S.D. Codified Laws § 61-5A-8 — SD Code / Title 61 / Chapter 5A / Section 61-5A-8
Continuation of nonprofit organization's or political subdivision's election until terminated
Status: in_force

Any nonprofit organization which makes an election in accordance with § 61-5A-6 or 61-5A-7 or any political subdivision which makes an election in accordance with § 61-5A-5.2 will continue to be liable for payments in lieu of contributions until it files with the department a written notice terminating its election not later than thirty days prior to the beginning of the taxable year for which such termination shall first be effective.

Source: SL 1971, ch 276, § 54; SL 1977, ch 420, § 24.
S.D. Codified Laws § 61-3-25 — SD Code / Title 61 / Chapter 3 / Section 61-3-25
Separate administration and accounting for administration fund--Security provided by depository
Status: in_force

Any money in the employment security administration fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as is provided by law for other special funds in the state treasury. However, no money in this fund may be commingled with other state funds. The money shall be maintained in a separate account on the books of a depository bank. The money shall be secured by the depository in which it is held to the same extent and in the same manner as required by the general depository law of the state, and collateral pledged shall be maintained in a separate custody account.

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, § 61.
S.D. Codified Laws § 61-7-24 — SD Code / Title 61 / Chapter 7 / Section 61-7-24
Findings, conclusions, and decisions not admissible as evidence in separate or subsequent actions or proceedings
Status: in_force

No finding of fact, conclusion of law, decision or final order made by an appeals referee or the secretary of labor and regulation in any action under this chapter may be used as evidence in any separate or subsequent action or proceeding between an individual and the individual's present or former employer brought before an arbitrator, court or judge of this state or the United States, regardless of whether the prior action was between the same or related parties or involved the same facts.

Source: SL 1988, ch 416; SL 2008, ch 277, § 157; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-1-41 — SD Code / Title 61 / Chapter 1 / Section 61-1-41
Insurance agents and solicitors exempt
Status: in_force

As used in this title, the term, employment, does not include service performed by an individual for a person as an insurance agent or as an insurance solicitor, if all the services performed by the individual for the person is performed for remuneration solely by way of commission.

Source: SDC 1939, § 17.0802 (7) (g) (17) as added by SL 1941, ch 82, § 3; SL 2008, ch 277, § 29; SDCL § 61-1-28 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-40 — SD Code / Title 61 / Chapter 6 / Section 61-6-40
Obtaining or attempting to obtain benefits by misrepresentation as misdemeanor or felony--Aggregation of benefits obtained to determine degree of offense
Status: in_force

A person who attempts to obtain benefits or payments in violation of § 61-6-38 , but does not obtain any benefits or payments, or a person who violates § 61-6-38 and obtains benefits or payments in an amount of two hundred dollars or less, is guilty of a Class 1 misdemeanor. A person who violates § 61-6-38 and obtains benefits or payments of more than two hundred dollars is guilty of a Class 6 felony. Benefits or payments obtained during the course of a twelve month period are aggregated in determining the degree of the offense.

Source: SL 1979, ch 348, § 11; SDCL § 61-6-24.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-1 — SD Code / Title 61 / Chapter 5A / Section 61-5A-1
Reimbursement by state of benefits paid--Share of extended benefits
Status: in_force

In lieu of contributions required by employers under this chapter, the State of South Dakota shall pay into the unemployment compensation trust fund an amount equivalent to the amount of benefits paid based on wages earned with the state plus, prior to December 31, 1978, one-half of the amount of extended benefits paid, and thereafter, the amount of extended benefits paid, to individuals based on wages paid by the state for service defined in § 61-1-13 .

Source: SL 1971, ch 276, §§ 70, 71; SDCL Supp, § 61-5A-2 ; SL 1974, ch 327, § 1; SL 1977, ch 420, § 20; SL 2013, ch 258, § 15.
S.D. Codified Laws § 61-5A-15 — SD Code / Title 61 / Chapter 5A / Section 61-5A-15
Adjustments in surety bond
Status: in_force

The department shall require adjustments to be made in a previously filed bond as it deems appropriate. If the bond is to be increased, the adjusted bond shall be filed by the organization within thirty days of the date notice of the required adjustment was mailed or otherwise delivered to it.

Source: SL 1971, ch 276, § 68.
S.D. Codified Laws § 61-5-68 — SD Code / Title 61 / Chapter 5 / Section 61-5-68
Priority of contribution claims in state insolvency proceedings
Status: in_force

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all other claims except taxes and claims for wages of not more than six hundred dollars to each claimant, earned within six months of the commencement of the proceeding.

Source: SL 1936 (SS), ch 3, § 14 (c); SDC 1939, § 17.0826; SL 1961, ch 107, § 3; SDCL § 61-5-49 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-7 — SD Code / Title 61 / Chapter 5A / Section 61-5A-7
Election by newly covered nonprofit organization--Time and minimum period of election
Status: in_force

Any nonprofit organization which becomes subject to this title after January 1, 1972 may elect to become liable for payments in lieu of contributions for a period of not less than two calendar years beginning with the date on which such subjectivity begins by filing a written notice of its election with the department not later than thirty days immediately following the date of the determination of such subjectivity.

Source: SL 1971, ch 276, § 53.
S.D. Codified Laws § 61-5-54 — SD Code / Title 61 / Chapter 5 / Section 61-5-54
Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses
Status: in_force

Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled thereto or to avoid becoming or remaining subject to this title or to avoid or reduce any contribution or other payment required from an employing unit under this title, or who intentionally fails or refuses to make any such contributions or other payment or to furnish any reports required hereunder or to produce or permit the inspection or copying of records as required hereunder, commits a Class 2 misdemeanor; and each such false statement or representation or failure to disclose a material fact and each day of such failure or refusal shall constitute a separate offense.

Source: SL 1936 (SS), ch 3, § 16 (b); SDC 1939, § 17.9908; SL 1976, ch 158, § 43-6 ; SL 1978, ch 359, § 2; SDCL § 61-5-35 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-53 — SD Code / Title 61 / Chapter 6 / Section 61-6-53
Minimum period between extended benefit periods
Status: in_force

No extended benefits period may begin by reason of a state "on" indicator before the fourteenth week following the end of a prior extended benefit period which was in effect with respect to this state.

Source: SL 1971, ch 276, § 82; SDCL § 61-6-35 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-41 — SD Code / Title 61 / Chapter 6 / Section 61-6-41
Deduction or repayment of overpayments
Status: in_force

An individual who was paid any amount as benefits under this title to which the individual is not entitled is liable for repayment of the amount overpaid, or for the amount received in the event of misrepresentation, unless recovery of the overpayment is waived as provided in § 61-6-42 . The department may elect to recover the overpayment by requiring repayment by the individual or deducting the overpayment from any future benefits payable to the individual. The department may also recover the overpayment in the manner provided in §§ 61-5-59 to 61-5-66 , inclusive, for the collection of delinquent contributions.

Source: SL 1936 (SS), ch 3, § 16 (d); SDC 1939, § 17.0844; SL 1974, ch 328, § 2; SL 1993, ch 377, § 12; SL 2008, ch 277, § 129; SDCL § 61-6-23 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-8 — SD Code / Title 61 / Chapter 1 / Section 61-1-8
Required coverage continues until terminated by law
Status: in_force

As used in this title, the term, employer, includes any employing unit which, having become an employer under subdivision 61-1-4(2), or under any of §§ 61-1-5 to 61-1-7 , inclusive, has not, under §§ 61-5-11 , 61-5-15 , and 61-5-17 , ceased to be an employer subject to this title.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (e); SL 1939, ch 86, § 1; SDC Supp 1960, § 17.0802 (6) (f); SL 2008, ch 277, § 6; SL 2013, ch 258, § 6.
S.D. Codified Laws § 61-1-5.1 — SD Code / Title 61 / Chapter 1 / Section 61-1-5.1
Combined payrolls of predecessor and successor qualifying for coverage
Status: in_force

Any employing unit which acquired the organization, trade, or business, or substantially all the assets of another employing unit if such employing unit subsequent to such acquisition, and such acquired unit prior to such acquisition, both within the same calendar quarter, together paid for service in employment wages totaling one thousand five hundred dollars or more shall be an employer under § 61-1-4 .

Source: SL 1971, ch 276, § 8.
S.D. Codified Laws § 61-6-42 — SD Code / Title 61 / Chapter 6 / Section 61-6-42
Waiver of right to recover overpayment
Status: in_force

The Department of Labor and Regulation may, according to rules promulgated pursuant to chapter 1-26 by the secretary of labor and regulation, waive the right of recovery of any benefits received by any claimant not entitled thereto, if the overpayment was not the fault of the claimant and if, in the judgment of the department, recovery would defeat the purpose of benefits otherwise authorized or would be against equity and good conscience.

Source: SL 1974, ch 328, § 1; SL 1983, ch 22, § 16; SL 1993, ch 375, § 36; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-23.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-6 — SD Code / Title 61 / Chapter 6A / Section 61-6A-6
Billing for payments
Status: in_force

Each Indian tribe or tribal unit shall be billed for the full amount of benefits attributable to service in the employ of the Indian tribe or tribal unit on the same schedule as other employing units that have elected to make payments in lieu of contributions.

Source: SL 2002, ch 244, § 6.
S.D. Codified Laws § 61-3-26 — SD Code / Title 61 / Chapter 3 / Section 61-3-26
Administration fund covered by state treasurer's bond--Deposit of recoveries on bond
Status: in_force

The state treasurer is liable on the state treasurer's official bond for the faithful performance of the treasurer's duties in connection with the employment security administration fund provided for under this chapter. The liability exists in addition to any liability upon any separate bond which may be given. Any sum recovered on any surety bond for losses sustained by the employment security administration fund shall be deposited in the fund.

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, § 62.
S.D. Codified Laws § 61-6-2 — SD Code / Title 61 / Chapter 6 / Section 61-6-2
Computation of weekly benefit amount
Status: in_force

An individual's weekly benefit amount is computed as follows:

For each fiscal year, one twenty-sixth of the wages paid for insured work in the individual's quarter of highest earnings in the individual's base period, but not to exceed an amount equal to fifty percent of the average weekly wage in covered employment in South Dakota for the calendar year preceding that fiscal year. An amount so computed that is not a multiple of one dollar is lowered to the next lower multiple of one dollar.

The average weekly wage in covered employment in South Dakota is computed by dividing the sum of the total wages in covered employment, as reported to the department for the preceding calendar year, by the average number of workers in covered employment, and dividing the result thus obtained by fifty-two.

Source: SDC 1939, § 17.0828 (2) (b) as added by SL 1939, ch 86, § 5; SDC 1939, § 17.0828 (2) (a) as enacted 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; SL 1953, ch 79; SL 1957, ch 88, § 1; SL 1959, ch 101; SL 1963, ch 124; SL 1965, ch 100; SL 1967, ch 77; SL 1968, ch 92; SL 1970, ch 276; SL 1972, ch 269, §§ 1 to 3; SL 1973, ch 308, § 2; SL 1974, ch 330; SL 1975, ch 318; SL 1981, ch 371, § 1; SL 1982, ch 373, § 1; SL 1983, ch 379, §§ 3, 4; SL 1984, ch 338; SL 1987, ch 387, § 7; SL 1991, ch 416, § 5; SL 1993, ch 378, § 6; SL 2008, ch 277, § 116; SDCL § 61-6-6 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-66 — SD Code / Title 61 / Chapter 6 / Section 61-6-66
Disqualification for extended benefits on failure to seek or accept suitable work--Exception
Status: in_force

No individual may receive extended benefits for any week of unemployment in the individual's eligibility period if the secretary finds that during the period the individual failed to accept an offer of suitable work, failed to apply for suitable work to which the individual was referred by the secretary, or failed to actively engage in seeking work.

An individual who has been found to be ineligible for extended benefits shall be denied benefits for the week in which the failure occurred and until the individual has been subsequently employed for at least six calendar weeks in insured employment and has earned wages of not less than the individual's weekly benefit amount in each of those six weeks.

The term, suitable work, in this section means any work within an individual's capabilities which has a gross weekly wage that exceeds the individual's weekly benefit amount plus any supplemental unemployment benefits and which pays not less than the higher of the federal minimum wage as provided by the Fair Labor Standards Act or the state minimum wage.

No individual may be denied extended benefits for failure to accept an offer of, or apply for, a job which would otherwise be suitable work if:

(1) The position was not offered to the individual in writing or was not listed with the department;

(2) The position does not constitute suitable work under § 61-6-17 ; or

(3) The individual furnishes satisfactory evidence to the secretary that the individual's prospects for obtaining work in the individual's customary occupation within three weeks are good. If such evidence is satisfactory, suitable work shall be determined in accordance with § 61-6-17 .

An individual is actively seeking work during a week if the individual engages in a sustained and systematic effort to obtain work during that week and the individual furnishes tangible evidence that the individual has engaged in such an effort during that week.

The department shall refer an individual who is entitled to extended benefits to any suitable work which meets the criteria described in this section.

Source: SL 1983, ch 22, § 20; SL 1993, ch 377, § 18; SL 2008, ch 277, § 148; SDCL § 61-6-45 ; SL 2012, ch 252, §§ 58, 59.
S.D. Codified Laws § 61-5A-22 — SD Code / Title 61 / Chapter 5A / Section 61-5A-22
Apportionment among group members of payments in lieu of contributions
Status: in_force

Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bear to the total wages paid during such quarter for service performed in the employ of all members of the group.

Source: SL 1971, ch 276, § 74.
S.D. Codified Laws § 61-6A-11 — SD Code / Title 61 / Chapter 6A / Section 61-6A-11
Reinstatement as employer
Status: in_force

If any Indian tribe or tribal unit loses coverage under § 61-6A-10 , the department may again include services performed for such tribe as employment for purposes of § 61-6A-2 if all contributions, payments in lieu of contributions, penalties, and interest have been paid.

Source: SL 2002, ch 244, § 11.
S.D. Codified Laws § 61-1-47 — SD Code / Title 61 / Chapter 1 / Section 61-1-47
National Guard weekend training payments not deemed wages
Status: in_force

As used in this title, the term, wages, does not include payments received by members of the South Dakota National Guard for weekend training.

Source: SL 1981, ch 368, § 1; SL 2008, ch 277, § 32; SDCL § 61-1-31.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-44 — SD Code / Title 61 / Chapter 6 / Section 61-6-44
Interest on benefit not repaid--Interest paid into employment security contingency fund
Status: in_force

Any benefit erroneously paid which is not repaid shall bear interest at the rate of Category C rate of interest under subdivision 54-3-16 (3). If the claimant was at fault in causing the overpayment, interest applies from the date of the determination of overpayment until payment plus accrued interest is received by the department. If the overpayment was without fault of the claimant, interest shall apply only to any balance unpaid six months after the determination of overpayment and shall continue until payment plus accrued interest is received by the department. Interest collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SL 1987, ch 388, § 4; SDCL § 61-6-23.4; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-41 — SD Code / Title 61 / Chapter 5 / Section 61-5-41
Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account
Status: in_force

Benefits paid but not charged to the experience-rating account of any employer based on subdivisions 61-5-39 (1) to (9), inclusive, shall be prorated among all the employer experience-rating accounts as follows:

One hundred percent of such noncharges for the preceding calendar year are divided by the total taxable payroll for the preceding calendar year. The ratio obtained is multiplied by each experience-rated employer's taxable payroll for the preceding year and the result of this computation is deducted from each employer's account balance. The deductions from each employer's account balance shall be credited to the pool account.

Source: SL 1982, ch 372, § 2; SL 1984, ch 336, § 2; SL 1987, ch 388, § 2; SL 1991, ch 413, § 3; SL 1994, ch 392, § 2; SL 2005, ch 280, § 2; SDCL § 61-5-29.2; SL 2012, ch 252, § 59; SL 2013, ch 258, § 3; SL 2020, ch 215, § 2, eff. Jul. 1, 2021.
S.D. Codified Laws § 61-6-28 — SD Code / Title 61 / Chapter 6 / Section 61-6-28
Application of provisions as to periods between academic years, sabbatical leaves, and vacation and holiday periods to certain employment
Status: in_force

The provisions of §§ 61-6-24 to 61-6-26 , inclusive, apply to benefits based on service performed in an education institution while in the employ of an education service agency and to benefits based on service in employment defined in §§ 61-1-13 and 61-1-15 provided to or on behalf of an education institution.

Source: SDCL § 61-6-1 as added by SL 1984, ch 333, § 2; SDCL § 61-6-1.7 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-4-10 — SD Code / Title 61 / Chapter 4 / Section 61-4-10
Depository for clearing and benefit accounts
Status: in_force

Moneys in the clearing and benefit accounts may be deposited under the direction of the secretary of labor and regulation in any bank or public depository in which general funds of the state may be deposited. However, no public deposit insurance charge or premium may be paid out of the 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, § 70; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-57 — SD Code / Title 61 / Chapter 5 / Section 61-5-57
Interest on delinquent contributions
Status: in_force

Any contribution unpaid on the date on which it is due and payable, as prescribed by the Department of Labor and Regulation, shall bear interest at the rate of one and one-half percent per month, or fractional part of a month from and after such date until payment plus accrued interest is received by the department. Interest collected pursuant to this section shall be paid into the employment security contingency fund.

Source: SL 1936 (SS), ch 3, § 14 (a); SDC 1939, § 17.0824; SL 1953, ch 76, § 4; SDC Supp 1960, § 17.0824 (1); SL 1968, ch 86, § 2; SL 1981, ch 369, § 6; SL 1986, ch 426; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-38 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-5.2 — SD Code / Title 61 / Chapter 5A / Section 61-5A-5.2
Election of political subdivisions becoming subject to title
Status: in_force

Any political subdivision which becomes subject to this title on or after January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two calendar years beginning with the date on which such subjectivity begins by filing a written notice of its election with the department not later than thirty days immediately following the date of the determination of such subjectivity.

Source: SL 1977, ch 420, § 23.
S.D. Codified Laws § 61-5-15 — SD Code / Title 61 / Chapter 5 / Section 61-5-15
Termination of coverage on transfer of account to successor in business
Status: in_force

The department shall terminate the coverage of any employing unit as of the date on which the employer ceases to have employment because of the sale of the employer's entire business and the employing unit's entire rating account is transferred to another employer under § 61-5-42 .

Source: SDC 1939, § 17.0823 (2) as added by SL 1961, ch 107, § 2; SL 2008, ch 277, § 106; SDCL § 61-5-52 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-12 — SD Code / Title 61 / Chapter 1 / Section 61-1-12
Agent-drivers, commission-drivers, and salesmen included
Status: in_force

The term, employment, includes, subject to the provisions of §§ 61-1-13 , 61-1-15 , 61-1-20 , 61-1-22 to 61-1-25 , and 61-1-36 , service performed, including service in interstate commerce, by any individual other than an individual who is an employee under subdivision 61-1-10(1) or (2) who performs services for remuneration for any person:

(1) As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages, or laundry or dry-cleaning services, for the driver's principal;

(2) As a traveling or city salesman, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, the salesman's principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in the business operations.

For the purposes of this section, the term, employment, includes services described in subdivisions (1) and (2) if: the contract of service contemplates that substantially all of the services are to be performed personally by such individual; the individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.

Source: SDCL § 61-1-10 (1) (c) as enacted by SL 1971, ch 276, § 10; SL 1992, ch 60, § 2; SL 2008, ch 277, § 9; SDCL § 61-1-10.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-3-29 — SD Code / Title 61 / Chapter 3 / Section 61-3-29
Refunds of interest, penalties, and fines paid from employment security contingency fund
Status: in_force

Refunds of interest, penalties and fines erroneously collected pursuant to this title may be made from this fund, or from the interest, penalty and fine moneys which are temporarily in the clearing account in the unemployment compensation fund pending their transfer to the employment security contingency fund. No interest and penalty payments may be refunded from the unemployment compensation fund.

Source: SL 1968, ch 86, § 3; SL 2008, ch 277, § 65.
S.D. Codified Laws § 61-6-48 — SD Code / Title 61 / Chapter 6 / Section 61-6-48
Assignment of benefits void--Exemption from process--Waiver of exemption void--Information furnished to Department of Social Services--Disclosure of obligations by applicant--Deductions--Reimbursement of costs
Status: in_force

Any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this title is void except as provided in this section. The rights to benefits are exempt from levy, execution, attachment, or any other remedy provided for the collection of debt. Any benefits received by any individual, so long as the benefits are not mingled with other funds of the recipient, are exempt from any remedy for the collection of all debts, except debts incurred for necessaries furnished to the individual, the individual's spouse, or dependents during the time when the individual was unemployed. Any waiver not provided for in this section is void.

The secretary of the Department of Labor and Regulation shall furnish information on individuals receiving reemployment assistance benefits to the Department of Social Services in accordance with section 303(e) of the Social Security Act as amended by section 2333(b) of P. L. 97-5--August 13, 1981. The secretary may also furnish this information in accordance with section 13 of the Food Stamp Act of 1977 as amended by section 1535 of P.L. 99-198. The Department of Social Services determines periodically whether any of these individuals receiving reemployment assistance owe child support obligations or an uncollected overissuance of food stamp coupons.

Each new applicant filing for reemployment assistance benefits shall disclose any obligation for child support payments in accordance with section 454(19) of the Social Security Act as amended by section 101(a) of P.L. 93-647, and may be required to disclose any obligation for uncollected overissuances (as defined in section 13(c)(1) of the Food Stamp Act of 1977) of food stamp coupons, to the Department of Labor and Regulation at the time of filing. If an individual disclosing child support obligations is eligible for reemployment assistance benefits, the secretary shall notify the Department of Social Services.

The secretary shall deduct from an eligible individual's reemployment assistance benefit payment and pay to the secretary of the Department of Social Services:

(1) The amount determined by agreement between the individual and the Department of Labor and Regulation;

(2) The amount determined by agreement between the individual and the Department of Social Services; or

(3) The amount determined by the Department of Social Services through legal processes.

If an individual disclosing an uncollected overissuance of food stamp coupons is eligible for reemployment assistance benefits, the secretary may notify the Department of Social Services. The secretary may also deduct from an eligible individual's reemployment assistance benefit payment, and pay to the secretary of the Department of Social Services, the amount determined by subdivisions (1) to (3), inclusive, of this section.

The secretary of the Department of Social Services shall reimburse the Department of Labor and Regulation for administrative costs incurred by the Department of Labor and Regulation attributable to child support payment obligations and food stamp overissuance obligations being enforced by the Department of Social Services.

Source: SL 1936 (SS), ch 3, § 15; SDC 1939, § 17.0840; SL 1982, ch 369, § 12; SL 1986, ch 424, § 7; SL 2008, ch 277, § 135; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-6-28 ; SL 2012, ch 252, § 59; SL 2013, ch 258, § 21; SL 2019, ch 216, § 19.
S.D. Codified Laws § 61-6-23 — SD Code / Title 61 / Chapter 6 / Section 61-6-23
Benefits for individuals seeking only part-time work
Status: in_force

No individual may be denied regular benefits based on availability for work pursuant to subdivision 61-6-1(3), actively seeking work pursuant to rules promulgated pursuant to § 61-6-1 , or refusal to accept work pursuant to § 61-6-16 , solely because the individual is seeking only part-time work, if the department determines that a majority of the weeks of work in the individual's base period were for less than full-time work. For purposes of this section, seeking only part-time work, means seeking work that has comparable hours to the individual's part-time work experience in the individual's base period.

Source: SL 2010, ch 248, § 1; SDCL § 61-6-15.4; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6-33 — SD Code / Title 61 / Chapter 6 / Section 61-6-33
Federal school employees not disqualified
Status: in_force

The exception in §§ 61-6-24 and 61-6-25 that disqualifies an individual because the individual performs services in an educational institution does not disqualify an individual who is in the employ of an elementary or secondary school operated by the federal government or an agency of the federal government.

Source: SL 1990, ch 415, § 1; SDCL § 61-6-1.9 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-25.6 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.6
Employer's reserve ratio--Contribution rates for 2024 through 2025
Status: in_force

The employer's reserve ratio for calendar year 2024 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

9.45%

9.30%

8.80%

Less than -7.00%

8.95%

8.80%

8.30%

-7.00% and Less than -6.50%

8.45%

8.30%

7.80%

-6.50% and Less than -6.00%

7.95%

7.80%

7.30%

-6.00% and Less than -5.50%

7.45%

7.30%

6.80%

-5.50% and Less than -5.00%

6.95%

6.80%

6.30%

-5.00% and Less than -4.50%

6.45%

6.30%

5.80%

-4.50% and Less than -4.00%

5.95%

5.80%

5.30%

-4.00% and Less than -3.50%

5.45%

5.30%

4.80%

-3.50% and Less than -3.00%

4.95%

4.80%

4.30%

-3.00% and Less than -2.50%

4.45%

4.30%

3.80%

-2.50% and Less than -2.00%

3.95%

3.80%

3.30%

-2.00% and Less than -1.50%

3.45%

3.30%

2.80%

-1.50% and Less than -1.00%

2.95%

2.80%

2.30%

-1.00% and Less than -0.75%

2.45%

2.30%

1.80%

-0.75% and Less than -0.50%

1.95%

1.80%

1.30%

-0.50% and Less than -0.25%

1.45%

1.30%

0.80%

-0.25% and Less than 0.00%

0.95%

0.80%

0.30%

0.00% and Less than 0.50%

0.70%

0.55%

0.05%

0.50% and Less than 0.75%

0.55%

0.40%

0.00%

0.75% and Less than 1.00%

0.35%

0.20%

0.00%

1.00% and Less than 1.25%

0.25%

0.10%

0.00%

1.25% and Less than 1.50%

0.15%

0.00%

0.00%

1.50% and Less than 1.75%

0.05%

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 from January 1, 2024, to December 31, 2025, inclusive.

Source: SL 2023, ch 171, § 3; SL 2025, ch 199, § 1.
S.D. Codified Laws § 61-7-4 — SD Code / Title 61 / Chapter 7 / Section 61-7-4
Adjusted determination by benefit section
Status: in_force

The benefit section may, notwithstanding § 61-7-5 , set aside a determination for the purpose of making an adjusted determination based on error of the department or on additional facts obtained.

Source: SDC 1939, § 17.0832 as added by SL 1943, ch 85; SL 1947, ch 88, § 13; SL 1986, ch 424, § 6; SL 1993, ch 377, § 13.
S.D. Codified Laws § 61-5A-17 — SD Code / Title 61 / Chapter 5A / Section 61-5A-17
Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment
Status: in_force

If any nonprofit organization fails to file a bond or to file a bond in an increased amount as provided under §§ 61-5A-12 to 61-5A-16 , inclusive, the department may terminate such organization's election to make payments in lieu of contributions and such termination shall continue for not less than the four - consecutive - calendar - quarter period beginning with the quarter in which such termination becomes effective; provided, that the department may extend for good cause the applicable filing or adjustment period by not more than thirty days.

Source: SL 1971, ch 276, § 69.
S.D. Codified Laws § 61-4-4 — SD Code / Title 61 / Chapter 4 / Section 61-4-4
Separate accounts within fund
Status: in_force

The department shall maintain within the unemployment compensation fund four separate accounts:

(1) A clearing account;

(2) An unemployment trust fund account;

(3) A benefit account; and

(4) A pool account.

Source: SL 1936 (SS), ch 3, § 9 (b); SDC 1939, § 17.0819; SL 1943, ch 81; SL 1965, ch 97, § 3; SL 1971, ch 276, § 25.
S.D. Codified Laws § 61-1-18 — SD Code / Title 61 / Chapter 1 / Section 61-1-18
Services included within agricultural labor
Status: in_force

As used in this title, the term, agricultural labor, includes all services performed:

(1) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, testing, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife;

(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush or other debris left by flood waters or windstorm, if the major part of the service is performed on a farm;

(3) In connection with the production or harvesting of maple sugar or maple syrup or any commodity defined as an agricultural commodity in section 15(g) of the Federal Agricultural Marketing Act, as amended, or in connection with the raising or harvesting of mushrooms, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways used exclusively for supplying and storing water for farming purposes;

(4) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodities; but only if the operator produced more than one-half of the commodity with respect to which the service is performed, or in the employ of a group of operators of farms (or a cooperative organization of which the operators are members) in the performance of service described in this section, but only if the operators produced more than one-half of the commodity with respect to which such service is performed. The provisions of this subdivision (4) may not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption;

(5) On a farm operated for profit if the service is not in the course of the employer's trade or business or is domestic service in a private home of the employer.

As used in this section, the term, farm, includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for the raising of agricultural or horticultural commodities and orchards.

Source: SDC 1939, § 17.0802 (7) (g) (21) as added by SL 1941, ch 82, § 3; SL 1971, ch 276, §§ 15 to 17; SL 1991, ch 415; SL 2008, ch 277, § 26; SDCL § 61-1-25 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-4 — SD Code / Title 61 / Chapter 1 / Section 61-1-4
Employer defined
Status: in_force

As used in this title, the term, employer, means:

(1) For each calendar year, any employing unit which:

(a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or

(b) For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day);

(2) Any employing unit for which service in employment, as defined in § 61-1-13 , is performed;

(3) Any employing unit for which service in employment, as defined in § 61-1-15 , is performed;

(4) Any employing unit for which agricultural labor as defined in § 61-1-18 is performed, subject to subdivision 61-1-17(1);

(5) Any employing unit for which domestic service in employment as defined in § 61-1-19 is performed.

In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (2), (3), or (4) of this section the wages earned on the employment of an employee performing domestic service, may not be taken into account.

In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (2), (3), or (5) of this section, the wages earned or the employment of an employee performing service in agricultural labor, may not be taken into account. If an employing unit is determined to be an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (a); SL 1939, ch 86, § 1; SL 1953, ch 76, § 1; SL 1955, ch 60; SL 1971, ch 276, §§ 5 to 7; SL 1973, ch 304, § 2; SL 1977, ch 420, §§ 2 to 7; SL 1982, ch 28, § 16; SL 1993, ch 377, § 2; SL 2008, ch 277, § 3; SL 2013, ch 258, § 5.
S.D. Codified Laws § 61-1-2 — SD Code / Title 61 / Chapter 1 / Section 61-1-2
Department to administer title
Status: in_force

The Department of Labor and Regulation shall administer this title.

Source: SDC 1939, § 17.0801 as added by SL 1947, ch 88, § 1; SL 2008, ch 277, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-48 — SD Code / Title 61 / Chapter 5 / Section 61-5-48
Rules to implement application of §61-5-46
Status: in_force

The secretary may promulgate rules pursuant to chapter 1-26 to implement the application of § 61-5-46 to the assignment of rates and transfers of experience.

Source: SL 2005, ch 281, § 4; SDCL § 61-5-32.3; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-28.1 — SD Code / Title 61 / Chapter 5 / Section 61-5-28.1
Administrative fee
Status: in_force

Each employer eligible for experience rating, as provided for in § 61-5-24 , on the computation date for the year, shall also pay an administrative fee on wages, as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, and pursuant to § 61-5-25.6 for calendar year 2024 through calendar year 2025, is less than two and one-quarter percent, an administrative fee of two-hundredths percent must be paid by the employer. For calendar year 2026 and each year thereafter, an administrative fee of eight-hundredths percent must be paid by the employer.

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 administrative fee. The department must deposit the proceeds from the administrative 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 administrative fee payments, less refunds made pursuant to the provisions of this title, in the employment security administration fund for expenditure as provided for in § 61-3-24 . No administrative 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 administrative fee provided in this section applies to taxable wages paid on and after January 1, 2018.

Source: SL 2017, ch 217, § 4; SL 2019, ch 217, § 3; SL 2023, ch 171, § 5; SL 2025, ch 199, § 3.
S.D. Codified Laws § 61-6-50 — SD Code / Title 61 / Chapter 6 / Section 61-6-50
Computation of unemployment rate to follow federal regulations
Status: in_force

Computations required by the provisions of subdivision 61-6-49 (5) shall be made by the department, in accordance with regulations prescribed by the United States secretary of labor.

Source: SL 1971, ch 276, § 91; SDCL § 61-6-30 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-24 — SD Code / Title 61 / Chapter 1 / Section 61-1-24
American employer defined
Status: in_force

The term, American employer, for the purposes of §§ 61-1-20 , 61-1-22 , and 61-1-23 means a person who is:

(1) An individual who is a resident of the United States; or

(2) A partnership if two-thirds or more of the partners are residents of the United States; or

(3) A trust, if all of the trustees are residents of the United States; or

(4) A corporation organized under the laws of the United States or of any state.

Source: SDCL § 61-1-10 (5) (d) as enacted by SL 1971, ch 276, § 10; SL 2008, ch 277, § 15; SDCL § 61-1-10.8; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-6A-9 — SD Code / Title 61 / Chapter 6A / Section 61-6A-9
Reinstatement of option
Status: in_force

Any Indian tribe that loses the option to make payments in lieu of contributions due to late payment or nonpayment, shall have the option reinstated if, after a period of one year, all contributions have been made timely, provided no contributions, payments in lieu of contributions for benefits paid, penalties, or interest remain outstanding.

Source: SL 2002, ch 244, § 9.
S.D. Codified Laws § 61-5A-30 — SD Code / Title 61 / Chapter 5A / Section 61-5A-30
Redetermination of amount of payments billed to organization
Status: in_force

The amount due specified in any bill from the department shall be conclusive on the organization unless, not later than fifteen days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application for redetermination or an appeal to the department, setting forth the grounds for such application or appeal. The department shall promptly review and reconsider the amount due specified in the bill and shall thereafter issue a redetermination in any case in which such application for redetermination has been filed.

Source: SL 1971, ch 276, § 64.
S.D. Codified Laws § 61-1-36 — SD Code / Title 61 / Chapter 1 / Section 61-1-36
Exempt employment by churches, institutions and state
Status: in_force

For the purposes of §§ 61-1-13 and 61-1-15 the term, employment, does not apply to service performed:

(1) In the employ of:

(a) A church or convention or association of churches, or

(b) An organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or

(2) By a duly ordained, commissioned, or licensed minister of a church in the exercise of duties required by the church or by a member of a religious order in the exercise of duties required by the order; or

(3) In the employ of a school which is not an institution of higher education prior to January 1, 1978; or in the employ of a governmental entity referred to in § 61-1-13 after December 31, 1977, if the service is performed by an individual in the exercise of duties:

(a) As an elected official;

(b) As a member of a legislative body, or a member of the judiciary, of a state or political subdivision;

(c) As a member of the state national guard or air national guard;

(d) As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency;

(e) In a position which, under or pursuant to the laws of this state, is designated as a major nontenured policymaking or advisory position, or a policymaking position the performance of the duties of which ordinarily does not require more than eight hours per week;

(f) As a precinct election official or automatic tabulating system worker if the amount of remuneration received by the individual during the calendar year for services as a precinct election official or automatic tabulating system worker is less than one thousand dollars; or

(4) In a facility conducted for the purpose of carrying out a program of rehabilitation for any individual whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for any individual who because of impaired physical or mental capacity cannot be readily absorbed in the competitive labor market by an individual receiving such rehabilitation or remunerative work; or

(5) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision, by an individual receiving such work relief or work training; or

(6) By an inmate of a custodial or penal institution.

Source: SDCL § 61-1-10 (4) as enacted by SL 1971, ch 276, § 10; SL 1973, ch 304, §§ 3, 4; SL 1974, ch 325, § 3; SL 1977, ch 420, §§ 10, 11; SL 1991, ch 413, § 1; SL 1998, ch 298, § 1; SDCL § 61-1-10.4 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-4-11 — SD Code / Title 61 / Chapter 4 / Section 61-4-11
Reversion of unclaimed checks and warrants
Status: in_force

If after twenty - four months, any check or warrant issued pursuant to the provisions of this title is unclaimed by the intended recipient, the amount of such check shall remain or revert to the credit of the original fund or account against which it was drawn, any provisions of the law in this state to the contrary notwithstanding.

Source: SDC 1939, § 17.0820 as added by SL 1965, ch 97, § 4.
S.D. Codified Laws § 61-1-13 — SD Code / Title 61 / Chapter 1 / Section 61-1-13
Employment by state or instrumentalities included
Status: in_force

As used in this title, the term, employment, includes:

(1) Service performed by an individual in the employ of this state or any of its instrumentalities or in the employ of this state and one or more other states or their instrumentalities for a hospital or institution of higher education located in this state;

(2) Service performed by an individual in the employ of this state or of its instrumentalities or any instrumentality which is wholly owned by this state and one or more other states; and

(3) Service performed by an individual in the employ of any political subdivision of this state or any instrumentality of any one or more of the foregoing which is wholly owned by this state and one or more other states or political subdivisions, or any service performed in the employ of any instrumentality of this state or any political subdivision thereof, and one or more other states or political subdivisions.

However, such service is excluded from employment as defined in the Federal Unemployment Tax Act of 1939, as amended to January 1, 1977, solely by reason of section 3306(c)(7) of that act and is not excluded from employment under § 61-1-36 .

Source: SDCL § 61-1-10 (2) as enacted by SL 1971, ch 276, § 10; SL 1973, ch 304, § 1; SL 1974, ch 325, § 1; SL 1977, ch 420, § 8; SL 2008, ch 277, § 10; SDCL § 61-1-10.2; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-11 — SD Code / Title 61 / Chapter 1 / Section 61-1-11
Employee and independent contractor distinguished
Status: in_force

Service performed by an individual for wages is employment subject to this title unless and until it is shown to the satisfaction of the Department of Labor and Regulation that:

(1) The individual has been and will continue to be free from control or direction over the performance of the service, both under his contract of service and in fact; and

(2) The individual is customarily engaged in an independently established trade, occupation, profession, or business.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (7) (f); SL 1939, ch 86, § 1; SL 1971, ch 276, § 11; SL 1985, ch 397; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5-67 — SD Code / Title 61 / Chapter 5 / Section 61-5-67
Action in South Dakota for contributions to other states--Reciprocity
Status: in_force

Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota by that state, whether the right is granted by a statutory authority, or as a matter of comity.

Source: SDC 1939, § 17.0825 (2) as added by SL 1951, ch 96; SDCL § 61-5-48 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 14.
S.D. Codified Laws § 61-5-27 — SD Code / Title 61 / Chapter 5 / Section 61-5-27
Reduced rate refused for delinquencies
Status: in_force

The department may refuse a reduced rate to any employer who is delinquent for contributions, interest, or reports.

Source: SDC 1939, § 17.0822 (2) (b) (3) as added by SL 1947, ch 89, § 1; SL 1961, ch 106, § 2; SDCL § 61-5-21 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-26 — SD Code / Title 61 / Chapter 5A / Section 61-5A-26
Periodic billing of organization, subdivision, or group making payments in lieu of contributions
Status: in_force

At the end of each calendar quarter, or at the end of any other period as determined by the department, the department shall bill each nonprofit organization, political subdivision, or group of such organizations which has elected to make payments in lieu of contributions for an amount equal to the full amount of regular benefits plus, in the case of a nonprofit organization, one - half of the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the employ of such organization or, in the case of a political subdivision, prior to December 31, 1978 one - half of the amount of extended benefits and thereafter the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the competent employ of such organization.

Source: SL 1971, ch 276, § 59; SL 1977, ch 420, § 29.
S.D. Codified Laws § 61-6-25 — SD Code / Title 61 / Chapter 6 / Section 61-6-25
Benefits not paid employees of educational institutions for services between successive academic years--Grounds for retroactive payments
Status: in_force

With respect to services performed in any other capacity for an educational institution, no benefits may be paid to an individual on the basis of the individual's services for any week that commences between two successive academic years or terms if the individual performs the services in the first academic year or term and there is a reasonable assurance that the individual will perform the services in the second one. If an individual was denied compensation for any week, in accordance with this section, and is not offered an opportunity to perform services for the educational institution in the second academic year or term, that individual is entitled to a retroactive compensation payment for each week that the individual filed a timely claim and was denied compensation solely by reason of this section.

Source: SL 1977, ch 420, § 32; SL 1983, ch 384, § 1; SL 2008, ch 277, § 109; SDCL § 61-6-1.3; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-37 — SD Code / Title 61 / Chapter 1 / Section 61-1-37
Incidental and student employment by educational institutions and nonprofit organizations exempt
Status: in_force

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

(1) Service performed during a calendar quarter in the employ of an organization exempt from income tax under section 501(a)(other than an organization described in 401(a)) or under section 521 of the Federal Internal Revenue Code, if the remuneration for such services does not exceed fifty dollars; or

(2) Service performed in the employ of a school, college or university:

(a) By a student who is enrolled and is regularly attending classes at the school, college, or university, or

(b) By the spouse of a student, if the spouse is advised, at the time the spouse commences to perform the service, that this employment is included under a program to provide financial assistance to the student by the school, college or university, and that employment is not covered by any program of reemployment assistance or unemployment insurance, or

(3) Service performed by an individual who is enrolled for credit at a nonprofit or public educational institution, which maintains a regular faculty and curriculum and has a regularly organized body of students in attendance at the place where its educational activities are carried on, as a student in a full-time program, which combines academic instruction with work experience, if the service is an integral part of that program and if the institution has so certified to the employer. This subdivision does not apply to service performed in a program established for or on behalf of an employer or group of employers.

Source: SDC 1939, § 17.0802 (7) (g) (9) as added by SL 1941, ch 82, § 3; SL 1951, ch 94, § 2; SL 1961, ch 105, § 2; SL 1964, ch 68; SL 1971, ch 276, § 13; SL 1983, ch 379, § 1; SL 1986, ch 424, § 2; SL 2008, ch 277, § 23; SDCL § 61-1-22 ; SL 2012, ch 252, § 59; SL 2019, ch 216, § 5.
S.D. Codified Laws § 61-5-43 — SD Code / Title 61 / Chapter 5 / Section 61-5-43
Circumstance warranting return of experience-rating accounts to sellers
Status: in_force

Any experience-rating account that has been transferred to a successor employer pursuant to § 61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract.

Source: SL 1997, ch 301, § 1; SDCL § 61-5-33.2 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5-29.7 — SD Code / Title 61 / Chapter 5 / Section 61-5-29.7
Employer’s investment in South Dakota’s future fund--Promulgation of rules
Status: in_force

The Governor's Office of Economic Development shall promulgate rules, pursuant to chapter 1-26 , establishing:

(1) The process by which an industry is determined to be a key industry for the purposes of subdivision 61-5-29.1 (1);

(2) The process by which an individual or entity applies for an award from the employer's investment in South Dakota's future fund;

(3) The methods for assessing or estimating the economic impact, including the potential investment-to-impact ratio, that a research project or economic development opportunity will have on the state;

(4) The contractual provisions that must be included in the agreement signed by the applicant and the Governor's Office of Economic Development, including:

(a) Performance expectations;

(b) A schedule for providing performance progress reports to the Governor's Office of Economic Development;

(c) A conflict-of-interest policy; and

(d) Other contractual provisions that provide for the general terms and conditions of the agreement;

(5) The criteria for determining how a research project or economic development opportunity is recommended to the Governor for an award from the fund;

(6) Any requirements that the individual or entity applying for an award must meet in order to receive the award;

(7) If the award from the fund exceeds one million dollars, the documentation required to demonstrate proof of payment for all expenditures for which the applicant seeks reimbursement;

(8) The process by which an award is disbursed; and

(9) The process by which any moneys awarded from the fund are returned to the fund in the event of a change in the project's circumstances, the applicant's failure to meet the established performance expectations, or the project's failure or relocation outside of the state.

Source: SL 2026, ch 205, § 6.
S.D. Codified Laws § 61-5A-13 — SD Code / Title 61 / Chapter 5A / Section 61-5A-13
Amount of surety bond
Status: in_force

The amount of the bond required by § 61-5A-12 is equal to the maximum effective tax rate times the organization's taxable wages paid for employment as defined in §§ 61-1-15 and 61-1-36 for the four calendar quarters immediately preceding the effective date of the election. If the nonprofit organization did not pay wages in each of such four calendar quarters, the amount of the bond shall be as determined by the department.

Source: SL 1971, ch 276, § 67; SL 1973, ch 307, § 1; SL 2013, ch 258, § 17.
S.D. Codified Laws § 61-7-6 — SD Code / Title 61 / Chapter 7 / Section 61-7-6
Appointment of appeals referees--Interest in proceedings prohibited
Status: in_force

The department shall appoint one or more impartial appeals referees to hear and decide disputed claims. No referee may preside at a hearing in which the referee has an interest in the outcome thereof.

Source: SL 1936 (SS), ch 3, § 6 (d); SDC 1939, § 17.0834; SL 1941, ch 89; SL 1947, ch 88, § 15; SL 2008, ch 277, § 153.
S.D. Codified Laws § 61-1-9 — SD Code / Title 61 / Chapter 1 / Section 61-1-9
Elective coverage continues for period of election
Status: in_force

As used in this title, the term, employer, includes for the effective period of its election pursuant to §§ 61-5-3 to 61-5-5 , inclusive, § 61-5-32 and § 61-5-33 , any other employing unit which has elected to become fully subject to this title.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (f); SL 1939, ch 86, § 1; SDC Supp 1960, § 17.0802 (6) (g); SL 2008, ch 277, § 7; SL 2013, ch 258, § 7.
S.D. Codified Laws § 61-7-10 — SD Code / Title 61 / Chapter 7 / Section 61-7-10
Decision by appeal referee--Notice to parties--Final unless appealed
Status: in_force

Unless an appeal pursuant to § 61-7-5 is withdrawn, an appeal referee after affording the parties reasonable opportunity for fair hearing, shall affirm or modify the findings of fact and decision of the benefit section. The parties shall be duly notified of such referee's decision, together with its reasons therefor, which is the final decision of the Department of Labor and Regulation, unless within fifteen days after date of notification or mailing of such decision, further appeal is initiated pursuant to § 61-7-12 .

Source: SL 1936 (SS), ch 3, § 6 (c); SDC 1939, § 17.0833; SL 1947, ch 88, § 14; SL 1984, ch 339, § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
S.D. Codified Laws § 61-5A-19 — SD Code / Title 61 / Chapter 5A / Section 61-5A-19
Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions
Status: in_force

If benefits paid to an individual are based on wages paid by one or more employers who are liable for payments in lieu of contributions and on wages paid by one or more employers who are liable for contributions, the amount of benefits payable by each employer who is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits payable to the individual as the total base - period wages paid to the individual by such employer bear to the total base - period wages paid to the individual by all of his base - period employers.

Source: SL 1971, ch 276, § 44.
S.D. Codified Laws § 61-6-58 — SD Code / Title 61 / Chapter 6 / Section 61-6-58
Qualification for extended benefits on termination of regular benefit year
Status: in_force

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

(1) The individual's benefit year having ended prior to that week, has insufficient wages or employment, or both, on the basis of which the individual could establish in any state a new benefit year that would include the week, or having established a new benefit year that includes the week, the individual is precluded from receiving regular benefits by reason of the provision in § 61-6-36 , which meets the requirement of section 3304 (a)(7) of the Federal Unemployment Tax Act, or the similar provision in any other state law;

(2) Has no right for the week to reemployment assistance or unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, the Trade Expansion Act of 1962, and such other federal laws as are specified in regulations issued by the United States secretary of labor; and

(3) Has not received and is not seeking for the week reemployment assistance under the unemployment compensation law of the Virgin Islands or Canada, unless the appropriate agency finally determines that the individual is not entitled to reemployment assistance under the law for the week.

Source: SL 1971, ch 276, § 81 (2); SDCL Supp, § 61-6-38 (2); § 61-6-38 (3), (4) as enacted by SL 1974, ch 331, § 3; SL 2008, ch 277, § 142; SDCL § 61-6-38.2; SL 2012, ch 252, § 59; SL 2019, ch 216, § 21.
S.D. Codified Laws § 61-5-1 — SD Code / Title 61 / Chapter 5 / Section 61-5-1
Employer subject to title for entire year
Status: in_force

Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year.

Source: SL 1936 (SS), ch 3, § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86, § 1; SL 1943, ch 77, § 5; SL 1961, ch 107, § 2; SL 2008, ch 277, § 71.
S.D. Codified Laws § 61-5-28 — SD Code / Title 61 / Chapter 5 / Section 61-5-28
Increase in all employers' rate on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable
Status: in_force

If on the last day of any calendar quarter through December 31, 2023, the amount in the unemployment compensation fund, as established by § 61-4-1 , including amounts receivable as federal reimbursements due the state for shareable benefit payments, is less than any amount appearing in Column A below, then all employers' rates shall be increased by the amount appearing in Column B opposite the lowest amount in Column A under which the fund has been reduced:

Column "A"

Column "B"

Balance in Fund

Rates

$11,000,000

0.1 %

10,500,000

0.2 %

10,000,000

0.3 %

9,500,000

0.4 %

9,000,000

0.5 %

8,500,000

0.6 %

8,000,000

0.7 %

7,500,000

0.8 %

7,000,000

0.9 %

6,500,000

1.0 %

6,000,000

1.25%

5,500,000

1.5 %

If on the last day of any calendar quarter beginning January 1, 2024, the average high cost multiplier ratio ("AHCM"), as defined in § 61-5-25 , calculated on the amount in the unemployment compensation fund, as established by § 61-4-1 , including amounts receivable as federal reimbursements due the state for shareable benefit payments, is less than any ratio appearing in Column A below, then all employers' rates must be increased by the amount appearing in Column B opposite the lowest amount in Column A under which the fund has been reduced:

Column "A"

Column "B"

Balance in Fund

Rates

AHCM between 0.60 and 0.75

AHCM between 0.50 and 0.59

AHCM between 0.40 and 0.49

AHCM between 0.30 and 0.39

AHCM between 0.20 and 0.29

AHCM between 0.00 and 0.19

AHCM less than 0.00

0.1%

0.2%

0.3%

0.4%

0.5%

1.0%

1.5%

The increased contribution rates apply to taxable wages paid on and after the first day of the immediately following calendar quarter. The rates remain in effect until the balance in the unemployment fund on the last day of any quarter through December 31, 2023, is between $11,000,000 and $16,500,000. The increased rate must be one-tenth of one percent if the balance in the fund is between $11,000,000 and $16,500,000. Beginning January 1, 2024, the rates remain in effect until the balance in the unemployment fund on the last day of any quarter is greater than the highest ratio appearing in Column A. The increased rate is one-tenth of one percent if the balance is more than the highest average high cost multiplier ratio appearing in Column A but less than an average high cost multiplier ratio of 1.0. However, under no circumstances may any employer be required to pay contributions at a rate, including the adjustment percentage, of more than twelve percent. Any rate increase based on this section remains in effect for four consecutive calendar quarters. The rate for the second, third, and fourth quarters may increase based on the fund balance on the last day of the immediately prior quarter but may not decrease from the prior quarter during the four consecutive quarters.

The computation date and experience rating account balance used to determine contribution rates must be used in the application of this section. Any payments must be credited to the experience rating account of the employer. However, if amounts paid under this section are used to pay interest on advances made to the state from the federal unemployment account in the federal Unemployment Trust Fund under 42 U.S.C. § 1321 (2004), these amounts may not be credited to an employer's experience rating account.

The contribution rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 2010.

Source: SDC 1939, § 17.0822 (2) (b) (3) as added by SL 1961, ch 106, § 2; SL 1971, ch 276, § 40; SL 1979, ch 349, § 2; SL 1981, ch 369, § 3; SL 1982, ch 371, § 4; SL 1983, ch 381, § 4; SL 2005, ch 280, § 1; SL 2006, ch 267, § 5; SL 2010, ch 247, § 4, eff. Mar. 10, 2010; SDCL § 61-5-23; SL 2012, ch 252, § 59; SL 2023, ch 171, § 4.
S.D. Codified Laws § 61-5-25.3 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.3
Employer's reserve ratio--Contribution rates for 2015 through 2017
Status: in_force

The employer's reserve ratio for calendar year 2015 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

9.50%

Less than -7.00%

9.00%

-7.00% and Less than -6.50%

8.50%

-6.50% and Less than -6.00%

8.00%

-6.00% and Less than -5.50%

7.50%

-5.50% and Less than -5.00%

7.00%

-5.00% and Less than -4.50%

6.50%

-4.50% and Less than -4.00%

6.00%

-4.00% and Less than -3.50%

5.50%

-3.50% and Less than -3.00%

5.00%

-3.00% and Less than -2.50%

4.50%

-2.50% and Less than -2.00%

4.00%

-2.00% and Less than -1.50%

3.50%

-1.50% and Less than -1.00%

3.00%

-1.00% and Less than -0.75%

2.50%

-0.75% and Less than -0.50%

2.00%

-0.50% and Less than -0.25%

1.50%

-0.25% and Less than 0.00%

1.00%

0.00% and Less than 0.50%

0.75%

0.50% and Less than 0.75%

0.60%

0.75% and Less than 1.00%

0.40%

1.00% and Less than 1.25%

0.30%

1.25% and Less than 1.50%

0.20%

1.50% and Less than 1.75%

0.10%

1.75% and Less than 2.25%

0.00%

2.25% and Over

The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2015, through December 31, 2017.

Source: SL 2014, ch 248, § 2; SL 2017, ch 217, § 2.
S.D. Codified Laws § 61-6A-5 — SD Code / Title 61 / Chapter 6A / Section 61-6A-5
Payments in lieu of contributions
Status: in_force

Each Indian tribe electing to make payments in lieu of contributions shall make the election in the same manner and under the same conditions as provided in chapter 61-5A pertaining to state and local governments and nonprofit organizations subject to Title 61. Each Indian tribe shall determine if reimbursement for benefits paid will be elected by the tribe as a whole, by individual tribal units, or by combinations of individual tribal units.

Source: SL 2002, ch 244, § 5.
S.D. Codified Laws § 61-1-33 — SD Code / Title 61 / Chapter 1 / Section 61-1-33
Employment exempt under Federal Unemployment Tax Act
Status: in_force

As used in this title, the term, employment, does not include employment specifically exempted from coverage under the Federal Unemployment Tax Act.

Source: SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88; SL 2008, ch 277, § 20; SDCL § 61-1-18.1 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-5A-21 — SD Code / Title 61 / Chapter 5A / Section 61-5A-21
Group account for employers making payments in lieu of contributions--Duration and termination
Status: in_force

Two or more employers who have become liable for payments in lieu of contributions, in accordance with the provisions of §§ 61-5-32 and 61-5A-6 to 61-5A-9 , inclusive, may file a joint application to the department for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this section. Upon its approval of the application, the department shall establish a group account for such employers effective as of the beginning of the calendar quarter in which it receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than two years and thereafter until terminated at the discretion of the department or upon application by the group.

Source: SL 1971, ch 276, § 74; SL 2013, ch 258, § 18.
S.D. Codified Laws § 61-5-25.1 — SD Code / Title 61 / Chapter 5 / Section 61-5-25.1
Employer's reserve ratio for 2007 through 2009
Status: in_force

The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.

Column "A"

Column "B"

Contribution Rate

Reserve Ratio

8.50%

Less than  7.00%

8.00%

 7.00% and Less than  6.50%

7.50%

 6.50% and Less than  6.00%

7.00%

 6.00% and Less than  5.50%

6.50%

 5.50% and Less than  5.00%

6.00%

 5.00% and Less than  4.50%

5.50%

 4.50% and Less than  4.00%

5.00%

 4.00% and Less than  3.50%

4.50%

 3.50% and Less than  3.00%

4.00%

 3.00% and Less than  2.50%

3.50%

 2.50% and Less than  2.00%

3.00%

 2.00% and Less than  1.50%

2.50%

 1.50% and Less than  1.00%

2.00%

 1.00% and Less than  0.50%

1.50%

 0.50% and Less than 0.00%

1.00%

0.00% and Less than 0.20%

0.90%

0.20% and Less than 0.40%

0.80%

0.40% and Less than 0.60%

0.70%

0.60% and Less than 0.80%

0.60%

0.80% and 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

Source: SL 2006, ch 267, § 3; SL 2010, ch 247, § 2, eff. Mar. 10, 2010; SDCL § 61-5-18.15 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-2-19 — SD Code / Title 61 / Chapter 2 / Section 61-2-19
Representation of state to congressional delegation--Cooperation with agencies of other states
Status: in_force

If, in the judgment of the secretary of labor and regulation, the interests of the Department of Labor and Regulation established by this title are involved in any proposed or pending change in federal law or administrative policy pertaining to the program, the secretary may represent these interests to the delegation of this state in the federal Congress. The secretary may co-operate with the other state labor agencies through any association of such state agencies which has been or may hereafter be organized, when the interests of the states generally in their reemployment assistance or unemployment compensation program are similarly involved.

Source: SDC 1939, § 17.0807 as added by SL 1955, ch 61; SL 2008, ch 277, § 47; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SL 2019, ch 216, § 10.
S.D. Codified Laws § 61-5-36 — SD Code / Title 61 / Chapter 5 / Section 61-5-36
Deduction of contributions from wages prohibited
Status: in_force

No contributions may be deducted in whole or in part by any employer from the wages of any employee.

Source: SL 1936 (SS), ch 3, § 7; SL 1937, ch 224, § 3; SDC 1939, § 17.0822 (1) (b); SL 1947, ch 89, § 1; SL 1961, ch 106, § 1; SL 2008, ch 277, § 88; SDCL § 61-5-26 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-48 — SD Code / Title 61 / Chapter 1 / Section 61-1-48
Employer's contributions to certain plans not deemed wages
Status: in_force

As used in this title, the term, wages, does not include the amount of any payment with respect to services performed on behalf of any person in its employ under a plan or system established by an employing unit which makes provision for persons in its employ generally or for a class or classes of persons including any amount paid by an employing unit for insurance on annuities, or into a fund, to provide for any payment on account of:

(1) Sickness or accident disability. However, in the case of payments made to an employee or any one of the employee's dependents, this subdivision excludes from wages only payments received under a worker's compensation law;

(2) Medical or hospitalization expenses in connection with sickness or accident disability;

(3) Death; or

(4) Retirement or pension if the payment is made pursuant to a qualified plan as provided in 26 U.S.C. §§ 401(k), 403b, 408(k), 457, and 408(p), other than any elective contributions under paragraph (2)(A)(i) thereof, as of January 1, 2006.

Source: SDC 1939, § 17.0802 (13) (b) as added by SL 1941, ch 82, § 4; SL 1985, ch 396, § 2; SL 2006, ch 266, § 1; SL 2007, ch 298, § 1; SDCL § 61-1-32 ; SL 2012, ch 252, § 59.
S.D. Codified Laws § 61-1-49 — SD Code / Title 61 / Chapter 1 / Section 61-1-49
Social security tax payments not deemed wages
Status: in_force

As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.

Source: SDC 1939, § 17.0802 (13) (c) as added by SL 1941, ch 82, § 4; SL 2008, ch 277, § 33; SDCL § 61-1-33 ; SL 2012, ch 252, § 59.