reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-66 - Civil action for collection of contributions--Preference on court calendar.

61-5-66. Civil action for collection of contributions--Preference on court calendar.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-67 - Action in South Dakota for contributions to other states--Reciprocity.

61-5-67. Action in South Dakota for contributions to other states--Reciprocity.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-68 - Priority of contribution claims in state insolvency proceedings.

61-5-68. Priority of contribution claims in state insolvency proceedings.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings.

61-5-69. Priority of contribution claims in bankruptcy proceedings.
In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under federal bankruptcy law, contributions due are entitled to such priority as is provided in federal bankruptcy law.
Source:
SL 1936 (SS), ch 3, §14 (c); SDC 1939, §17.0826; SL 1961, ch 107, §3; SL 2008, ch 277, §105; SDCL §61-5-50; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions.

61-5-70. Cancellation of uncollectible unemployment insurance contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-1 - Reimbursement by state of benefits paid--Share of extended benefits.

61-5A-1. Reimbursement by state of benefits paid--Share of extended benefits.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-2 - Periodic billing of benefit costs to state--Amount.

61-5A-2. Periodic billing of benefit costs to state--Amount.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-5.1 - Election of political subdivision to make payments in lieu of contributions--Notice of election.

61-5A-5.1. Election of political subdivision to make payments in lieu of contributions--Notice of election.
Any political subdivisions of the state which are, or become, subject to this title on January 1, 1978, may elect to become liable for payments in lieu of contributions for a period of not less than two taxable years beginning with January 1, 1978, provided it files with the department a written notice of its election within the thirty-day period immediately following such date.
Source:
SL 1977, ch 420, §22.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-5.2 - Election of political subdivisions becoming subject to title.

61-5A-5.2. Election of political subdivisions becoming subject to title.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-6 - Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.

61-5A-6. Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-7 - Election by newly covered nonprofit organization--Time and minimum period of election.

61-5A-7. Election by newly covered nonprofit organization--Time and minimum period of election.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-8 - Continuation of nonprofit organization's or political subdivision's election until terminated.

61-5A-8. Continuation of nonprofit organization's or political subdivision's election until terminated.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-9 - Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.

61-5A-9. Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-9.1 - Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.

61-5A-9.1. Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-10 - Extension of time for election or termination--Retroactive election.

61-5A-10. Extension of time for election or termination--Retroactive election.
The department may for good cause extend the period within which a notice of election, or a notice of termination, must be filed and may permit an election to be retroactive but not any earlier than with respect to benefits paid after December 31, 1969.
Source:
SL 1971, ch 276, §56.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-11 - Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.

61-5A-11. Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-12 - Surety bond required of organization paying in lieu of contributions.

61-5A-12. Surety bond required of organization paying in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-13 - Amount of surety bond.

61-5A-13. Amount of surety bond.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-14 - Duration of surety bond--Renewal.

61-5A-14. Duration of surety bond--Renewal.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-15 - Adjustments in surety bond.

61-5A-15. Adjustments in surety bond.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-16 - Liability of surety on bond on failure of organization to pay.

61-5A-16. Liability of surety on bond on failure of organization to pay.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › 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.

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.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-18 - Amount of payments required in lieu of contributions.

61-5A-18. Amount of payments required in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-19 - Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.

61-5A-19. Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-20 - Apportionment of benefits chargeable between employers making payments in lieu of contributions.

61-5A-20. Apportionment of benefits chargeable between employers making payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-21 - Group account for employers making payments in lieu of contributions--Duration and termination.

61-5A-21. Group account for employers making payments in lieu of contributions--Duration and termination.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-22 - Apportionment among group members of payments in lieu of contributions.

61-5A-22. Apportionment among group members of payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-23 - Rules governing group accounts.

61-5A-23. Rules governing group accounts.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-24 - Balance in previous experience-rating account used for benefits chargeable to employer making payments in lieu of contributions.

61-5A-24. Balance in previous experience-rating account used for benefits chargeable to employer making payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-25 - Method of making payments in lieu of contributions.

61-5A-25. Method of making payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-26 - Periodic billing of organization, subdivision, or group making payments in lieu of contributions.

61-5A-26. Periodic billing of organization, subdivision, or group making payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-27 - Request for permission to make payment in lieu of contributions on basis of percentage of payroll.

61-5A-27. Request for permission to make payment in lieu of contributions on basis of percentage of payroll.
Each nonprofit organization that has elected payments in lieu of contributions may request permission to make such payments as provided in §§61-5A-28 and 61-5A-29. Such method of payment shall become effective upon approval by the department.
Source:
SL 1971, ch 276, §60.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-28 - Periodic billing for payments in lieu of contributions based on payroll--Percentages applied.

61-5A-28. Periodic billing for payments in lieu of contributions based on payroll--Percentages applied.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-29 - Annual adjustment of payroll percentages to minimize excess or insufficient payments.

61-5A-29. Annual adjustment of payroll percentages to minimize excess or insufficient payments.
At the end of each taxable year, the department may modify the quarterly percentage of payroll thereafter payable by the nonprofit organization in order to minimize excess or insufficient payments.
Source:
SL 1971, ch 276, §60.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-30 - Redetermination of amount of payments billed to organization.

61-5A-30. Redetermination of amount of payments billed to organization.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-31 - Time of payment of bill for payments in lieu of contributions.

61-5A-31. Time of payment of bill for payments in lieu of contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-32 - Annual adjustment of payments in lieu of contributions--Payment of deficiency--Refund or retention of excess.

61-5A-32. Annual adjustment of payments in lieu of contributions--Payment of deficiency--Refund or retention of excess.
At the end of each taxable year, the department shall determine whether the total of payments for such year made by a nonprofit organization is less than, or in excess of, the total amount of regular benefits plus one-half of the amount of extended benefits paid to individuals during such taxable year based on wages attributable to service in the employ of such organization. Each nonprofit organization whose total payments for such year are less than the amount so determined shall be liable for payment of the unpaid balance to the fund in accordance with §61-5A-31. If the total payments exceed the amount so determined for the taxable year, all or a part of the excess, may, at the discretion of the department, be refunded from the fund or retained in the fund as part of the payments which may be required for the next taxable year.
Source:
SL 1971, ch 276, §61.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-33 - Interest and penalties on past due payments in lieu of contributions.

61-5A-33. Interest and penalties on past due payments in lieu of contributions.
Past due payments of amounts in lieu of contributions or failure to make timely reports shall be subject to the same interest and penalties that apply to past due contributions and reports in §§61-5-57 and 61-5-58.
Source:
SL 1971, ch 276, §65; SL 2013, ch 258, §19.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05A - Reimbursement Of Benefits In Lieu Of Contributions › Section 61-5A-34 - Payments in lieu of contributions not to be deducted from wages.

61-5A-34. Payments in lieu of contributions not to be deducted from wages.
Payments made by any nonprofit organization or political subdivision under the provisions of §§61-5A-25 to 61-5A-33, inclusive, shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or political subdivision.
Source:
SL 1971, ch 276, §63; SL 1977, ch 420, §30.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-1 - Requirements for eligibility for benefits during week.

61-6-1. Requirements for eligibility for benefits during week.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-2 - Computation of weekly benefit amount.

61-6-2. Computation of weekly benefit amount.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-4 - Minimum base period and highest quarter wages required for benefits.

61-6-4. Minimum base period and highest quarter wages required for benefits.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-5 - Benefits payable for each week of unemployment--Reduction for wages earned or received during week.

61-6-5. Benefits payable for each week of unemployment--Reduction for wages earned or received during week.
For each individual who is unemployed in any week, as defined in §§61-1-51 to 61-1-54, inclusive, benefits with respect to that week are paid in an amount determined by §61-6-2. A benefit amount that is not a multiple of one dollar, is computed to the next lower multiple of one dollar. However, the benefit paid is reduced by seventy-five percent of the amount by which the wages or earnings exceed twenty-five dollars per week, and no benefit payment is made if the wages or earnings equal or exceed the weekly benefit amount.
Source:
SDC 1939, §17.0828 (3) (b) as added by SL 1939, ch 86, §5; SDC 1939, §17.0828 (3) as enacted by SL 1941, ch 83, §7; SL 1943, ch 82, §1; SL 1947, ch 90, §1; SL 1951, ch 97, §1; SL 1953, ch 76, §5; SL 1957, ch 88, §3; SL 1963, ch 122, §2; SL 1979, ch 348, §2A; SL 1983, ch 379, §2; SL 1984, ch 333, §2; SL 1990, ch 414, §1; SDCL §61-6-1; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-6 - Eligibility requirements for waiting period.

61-6-6. Eligibility requirements for waiting period.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-7 - Wages for insured work.

61-6-7. Wages for insured work.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-8 - Maximum benefit amount based on base period wages--Trade readjustment payments.

61-6-8. Maximum benefit amount based on base period wages--Trade readjustment payments.
Unless the provisions of §§61-6-49 to 61-6-64, inclusive, apply, an individual's maximum benefit amount is an amount equal to one-third of the individual's total base period wages in covered employment not to exceed twenty-six times the individual's weekly benefit amount. If that amount is not a multiple of one dollar, it is lowered to the next lower multiple of one dollar.
Trade readjustment payments may allow an individual to receive benefits in excess of twenty-six weeks if the individual is in training approved by the secretary under the Trade Act of 1974, as amended by section 2501 of P.L. 97-35--August 13, 1981, and then only as long as necessary to complete the training.
If the benefit year of an individual ends within an extended benefit period, the number of weeks of extended benefits that the individual would, but for this section, be entitled to in that extended benefit period is reduced by the number of weeks for which the individual received any amounts as trade readjustment allowances within that benefit year, multiplied by the individual's weekly benefit amount for extended benefits.
Source:
SDC 1939, §17.0828 (6) as added by SL 1941, ch 83, §7; SL 1943, ch 82, §1; SL 1945, ch 78, §3; SL 1947, ch 90, §1; SL 1951, ch 97, §1; SDC Supp 1960, §17.0828 (5); SL 1973, ch 308, §4; SL 1982, ch 369, §10; SL 1983, ch 379, §5; SL 2008, ch 277, §118; SL 2013, ch 258, §20.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-9 - Voluntary separation without good cause--Additional claims during benefit year--Trade readjustment payments.

61-6-9. Voluntary separation without good cause--Additional claims during benefit year--Trade readjustment payments.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-13 - Benefits denied to persons employed while incarcerated--Reemployment.

61-6-13. Benefits denied to persons employed while incarcerated--Reemployment.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-14 - Separation for misconduct--Additional claims during benefit year.

61-6-14. Separation for misconduct--Additional claims during benefit year.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-14.1 - Misconduct defined.

61-6-14.1. Misconduct defined.
As used in this chapter, misconduct is:
(1)Failure to obey orders, rules, or instructions, or failure to discharge the duties for which an individual was employed; or
(2)Substantial disregard of the employer's interests or of the employee's duties and obligations to the employer; or
(3)Conduct evincing such willful or wanton disregard of an employer's interests as is found in deliberate violations or disregard of standards of behavior which the employer has the right to expect of an employee; or
(4)Carelessness or negligence of such degree or recurrence as to manifest equal culpability or wrongful intent.
However, mere inefficiency, unsatisfactory conduct, failure to perform as the result of inability or incapacity, a good faith error in judgment or discretion, or conduct mandated by a religious belief which belief cannot be reasonably accommodated by the employer is not misconduct.
Source:
SL 1984, ch 337; SL 1989, ch 449, §2; SL 1992, ch 363, §1; SL 2008, ch 277, §122.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 06 - Reemployment Assistance Benefits › Section 61-6-15 - Benefits not payable for unemployment due to labor dispute--Exceptions.

61-6-15. Benefits not payable for unemployment due to labor dispute--Exceptions.
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.