reglab/housing_qa huggingface dataset:
SD Codified L § 61-5-25.4 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-25.4 - Employer's reserve ratio--Contribution rates for 2018 through 2019.

61-5-25.4. Employer's reserve ratio--Contribution rates for 2018 through 2019.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 ASchedule 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.
SD Codified L § 61-5-25.5 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 and thereafter.

61-5-25.5. Employer's reserve ratio--Contribution rates for 2020 and thereafter.The employer's reserve ratio for calendar year 2020 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 ASchedule B  9.45%9.30%Less than -7.00% 8.95%8.80%-7.00% and Less than -6.50% 8.45%8.30%-6.50% and Less than -6.00% 7.95%7.80%-6.00% and Less than -5.50% 7.45%7.30%-5.50% and Less than -5.00% 6.95%6.80%-5.00% and Less than -4.50% 6.45%6.30%-4.50% and Less than -4.00% 5.95%5.80%-4.00% and Less than -3.50% 5.45%5.30%-3.50% and Less than -3.00% 4.95%4.80%-3.00% and Less than -2.50% 4.45%4.30%-2.50% and Less than -2.00% 3.95%3.80%-2.00% and Less than -1.50% 3.45%3.30%-1.50% and Less than -1.00% 2.95%2.80%-1.00% and Less than -0.75% 2.45%2.30%-0.75% and Less than -0.50% 1.95%1.80%-0.50% and Less than -0.25% 1.45%1.30%-0.25% and Less than 0.00% 0.95%0.80%0.00% and Less than 0.50% 0.70%0.55%0.50% and Less than 0.75% 0.55%0.40%0.75% and Less than 1.00% 0.35%0.20%1.00% and Less than 1.25% 0.25%0.10%1.25% and Less than 1.50% 0.15%0.00%1.50% and Less than 1.75% 0.05%0.00%1.75% and Less than 2.25% 0.00%0.00%2.25% and Over The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2020. Source: SL 2019, ch 217, §2.
SD Codified L § 61-5-27 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-27 - Reduced rate refused for delinquencies.

61-5-27. Reduced rate refused for delinquencies.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.
SD Codified L § 61-5-28 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-28 - Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.

61-5-28. Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.If on the last day of any calendar quarter, 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 AColumn BBalance in FundRates$11,000,000.1 % 10,500,000.2 % 10,000,000.3 % 9,500,000.4 % 9,000,000.5 % 8,500,000.6 % 8,000,000.7 % 7,500,000.8 % 7,000,000.9 % 6,500,0001.0 % 6,000,0001.25% 5,500,0001.5 % The increased contribution rates apply to taxable wages paid on and after the first day of the immediately following calendar quarter. The rates shall remain in effect until the balance in the unemployment fund on the last day of any quarter is equal to or greater than one hundred fifty percent of the highest amount appearing in Column A. The increased rate shall be one-tenth of one percent if the balance in the fund is one hundred percent or more but less than one hundred fifty percent of the highest amount appearing in Column A. However under no circumstances may any employer be required to pay contributions at a rate including the adjustment percentage, of more than twelve percent. However, the increased contribution rates under this section shall not exceed one percent for taxable wages paid from January 1, 2010, through December 31, 2010, and may not exceed seventy-five hundredths of one percent for taxable wages paid from January 1, 2011, through December 31, 2011. Effective January 1, 2012, any rate increase based on this section will remain 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 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.
SD Codified L § 61-5-28.1 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-28.1 - Administrative fee.

61-5-28.1. Administrative fee.Each employer eligible for experience-rating as defined 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 and pursuant to §61-5-25.5 for each year thereafter, is less than two and one-quarter percent, an administrative fee of two hundredths percent shall 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. Proceeds from the administrative fee shall be deposited in the clearing account of the unemployment compensation fund for clearance only and may not become part of the fund. After clearance, the money derived from the administrative fee payments, less refunds made pursuant to the provisions of this title, shall be deposited in the employment security administration fund for expenditure as provided in §61-3-24. No administrative fee payment may be credited to the employer's experience-rating account nor may 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.
SD Codified L § 61-5-29 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-29 - Investment fee.

61-5-29. Investment fee.Employers required by this title to pay contributions, except employers pursuant to chapter 61-5A, that reimburse the unemployment compensation trust fund for benefits paid in lieu of contributions, shall also pay an employer's investment in South Dakota's future fee, hereinafter referred to as the, investment fee, on wages as defined by this title. The fee rate for employers not eligible for experience rating, as defined in §61-5-24, shall be seventy hundredths percent through calendar year 2006 and fifty-five hundredths percent on and after January 1, 2007. If an employer is eligible for experience rating, the employer's reserve ratio shall be determined pursuant to §61-5-25.3 through calendar year 2017, pursuant to §61-5-25.4 for calendar years 2018 and 2019, and pursuant to §61-5-25.5 for calendar year 2020 and each year thereafter, and the employer's investment fee rate shall be the rate appearing in column "A" on the same line the employer's reserve ratio appears in column "B" of the following rate schedule:Column "A"Column "B"Investment Fee RateReserve Ratio0.53%Less than 1.00%0.50%1.00% and Less than 1.20%0.40%1.20% and Less than 1.30%0.30%1.30% and Less than 1.40%0.20%1.40% and Less than 1.50%0.10%1.50% and Less than 1.60%0.00%1.60% and Over The terms and conditions of this title that apply to the payment and collection of contributions also apply to the payment and collection of the investment fee. Proceeds from the investment fee shall be deposited in the clearing account of the unemployment compensation fund for clearance only and may not become part of the fund. After clearance, the money derived from the investment fee payments, less refunds made pursuant to the provisions of this title, shall be deposited in the employer's investment in South Dakota's future special revenue fund as provided for in §61-5-29.1. No investment fee payment may be credited to the employer's experience-rating account nor may be deducted in whole or in part by any employer from the wages of individuals in its employ.The investment fee rate may not be increased over the applicable 1987 investment fee rate for any employer with a positive balance in the employer's experience-rating account on the computation date, as established in rules promulgated by the secretary of labor and regulation pursuant to chapter 1-26, for the current year and the year preceding the current year.The investment rates provided in this section apply to and are retroactive to taxable wages paid on and after January 1, 1993. Source: SL 1987, ch 387, §5; SL 1988, ch 413, §4; SL 1989, ch 448, §4; SL 1991, ch 416, §4; SL 1993, ch 375, §28; SL 1993, ch 378, §4; SL 2006, ch 268, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SL 2011, ch 225, §3; SL 2011, ch 227, §1, eff. Mar. 17, 2011; SDCL §61-5-24.1; SL 2012, ch 252, §59; SL 2017, ch 217, §5; SL 2019, ch 217, §4.
SD Codified L § 61-5-29.1 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-29.1 - Employer's investment in state's future fund--Purposes--Expenditures.

61-5-29.1. Employer's investment in state's future fund--Purposes--Expenditures.There is hereby created in the state treasury a special revenue fund to be known as the employer's investment in South Dakota's future fund. Such fund shall be used for purposes related to research and economic development for the state. Expenditures from such fund are subject to the provisions of chapters 4-7, 4-8A and 4-8B. Source: SL 1987, ch 387, §6; SDCL §61-5-24.2; SL 2012, ch 252, §59.
SD Codified L § 61-5-31 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-31 - Interest on negative balance in employer's experience rating account.

61-5-31. Interest on negative balance in employer's experience rating account.Any employer whose experience rating account, as determined pursuant to §61-5-25, has a negative reserve shall, in addition to the contribution rate, pay interest on the negative balance in the employer's experience rating account, excluding any negative balance existing on December 31, 2006. Following December 31, 2008, and each year thereafter, the department shall determine the interest due and owing on each negative balance account. Interest shall be owed only if the employer had a negative account balance on the computation date used for the annual interest calculation and a negative account balance on the ending date of each of the seven preceding calendar quarters. The interest rate shall be the average of the quarterly interest rates paid by the United States Treasury on unemployment insurance trust fund reserves in the calendar year ending on the interest calculation date. The interest rate so determined will be applied to the amount by which the negative account increased from December 31, 2006, or from the date the employer became subject to this title if later, to the computation date used for the interest calculation date for the year. Interest due and owing shall be paid in equal quarterly payments during the year following the computation date, with each payment due on the last day of each quarter. The computation date and experience rating account balance used to determine contribution rates shall be used in the application of this section. Any interest payments shall be credited to the experience rating account of the employer. The terms and conditions of this title which apply to the payment and collection of contributions also apply to the payment and collection of the negative account interest assessments. Source: SL 2006, ch 267, §4; SL 2011, ch 226, §1; SDCL §61-5-18.16; SL 2012, ch 252, §59.
SD Codified L § 61-5-32 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-32 - Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.

61-5-32. Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.Any nonprofit organization or group of such organizations or political subdivisions which, pursuant to §61-1-13 or 61-1-15 and 61-1-36, is, or becomes, subject to this title shall pay contributions under the provisions of chapter 61-5, unless it elects, as provided in chapter 61-5A, to pay to the department for the unemployment fund an amount equal to the amount of regular benefits and, in the case of nonprofit organizations of one-half of the extended benefits paid, or, in the case of political subdivisions, the extended benefits paid, that is attributable to service in the employ of the nonprofit organization or political subdivision, to individuals for weeks of unemployment which begin during the effective period of the election. Source: SL 1971, ch 276, §51; SL 1977, ch 420, §18; SL 2008, ch 277, §73; SDCL §61-5-5.1; SL 2012, ch 252, §59.
SD Codified L § 61-5-33 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-33 - Rights of appeal under political subdivision coverage.

61-5-33. Rights of appeal under political subdivision coverage.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.
SD Codified L § 61-5-34 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-34 - Voluntary additional contributions credited to employer's account.

61-5-34. Voluntary additional contributions credited to employer's account.Any employer may at any time make voluntary contributions to the fund, additional to the contributions required under this chapter, to be credited to the employer's account. Source: SDC 1939, §17.0822 (2) (b) (2) as added by SL 1947, ch 89, §1; SL 1961, ch 106, §2; SL 2008, ch 277, §87; SDCL §61-5-24; SL 2012, ch 252, §59.
SD Codified L § 61-5-35 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-35 - Contributions paid in accordance with rules.

61-5-35. Contributions paid in accordance with rules.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.
SD Codified L § 61-5-36 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-36 - Deduction of contributions from wages prohibited.

61-5-36. Deduction of contributions from wages prohibited.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.
SD Codified L § 61-5-37 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-37 - Contributions credited to experience-rating accounts.

61-5-37. Contributions credited to experience-rating accounts.The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to §61-5-28 may not be credited to the employers' experience-rating account. Source: SDC 1939, §17.0822 (3) as added by SL 1947, ch 89, §1; SL 1953, ch 78; SL 1961, ch 106, §3; SL 1971, ch 276, §41; SL 1981, ch 369, §2; SL 2008, ch 277, §89; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-27; SL 2012, ch 252, §59.
SD Codified L § 61-5-38 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-38 - Benefits charged against accounts--Allocation among successive employers in base period.

61-5-38. Benefits charged against accounts--Allocation among successive employers in base period.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.
SD Codified L § 61-5-40 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-40 - Charges to experience-rating accounts not applicable to employers reimbursing benefits.

61-5-40. Charges to experience-rating accounts not applicable to employers reimbursing benefits.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.
SD Codified L § 61-5-41 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-41 - Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.

61-5-41. Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.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.
SD Codified L § 61-5-42 (2021)
2021 South Dakota Codified Laws|Title 61 - Reemployment Assistance|Chapter 05 - Employers' Contributions And Accounts|Section 61-5-42 - Succession to experience-rating account on acquisition of business by another--Federal standards to be met.

61-5-42. Succession to experience-rating account on acquisition of business by another--Federal standards to be met.Any individual, group of individuals, or employing unit that acquires its organization, trade or business from an employer for whom an experience-rating account has been maintained by the Department of Labor and Regulation, shall immediately notify the department and upon the mutual consent of the parties concerned and approval of the department, may assume the position of the employer with respect to the experience-rating account. If the experience-rating account is not assumed by the successor employer or employing unit, the initial contribution rate for employers pursuant to §61-5-24 shall be assigned to the successor employer or employing unit. The department shall promulgate rules pursuant to chapter 1-26 to carry out the provisions of this section consistent with federal standards of additional credit allowance as provided in section 3303 of the Internal Revenue Code. Source: SL 1937, ch 224, §3; SDC 1939, §17.0822 (6); SL 1939, ch 86, §3; SL 1941, ch 85, §4; SL 1947, ch 89, §1; SDC Supp 1960, §17.0822 (5); SL 1961, ch 106, §4; SL 1971, ch 276, §49; SL 1982, ch 369, §9; SL 1988, ch 414; SL 1993, ch 375, §30; SL 2005, ch 281, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-33; SL 2012, ch 252, §59.