reglab/statecodes huggingface dataset:
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-25.2 - Employer's contribution rates for 2010 through 2014.

61-5-25.2. Employer's contribution rates for 2010 through 2014.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-25.3 - Employer's reserve ratio--Contribution rates for 2015 through 2017.

61-5-25.3. Employer's reserve ratio--Contribution rates for 2015 through 2017.
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.
2023 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 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.
2023 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 through 2023.

61-5-25.5. Employer's reserve ratio--Contribution rates for 2020 through 2023.
The employer's reserve ratio for calendar year 2020 to end of calendar year 2023 is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.
Column "A"
Column "B"
Contribution Rate
Reserve Ratio
Schedule A
Schedule B
9.45%
9.30%
Less than -7.00%
8.95%
8.80%
-7.00% and Less than -6.50%
8.45%
8.30%
-6.50% and Less than -6.00%
7.95%
7.80%
-6.00% and Less than -5.50%
7.45%
7.30%
-5.50% and Less than -5.00%
6.95%
6.80%
-5.00% and Less than -4.50%
6.45%
6.30%
-4.50% and Less than -4.00%
5.95%
5.80%
-4.00% and Less than -3.50%
5.45%
5.30%
-3.50% and Less than -3.00%
4.95%
4.80%
-3.00% and Less than -2.50%
4.45%
4.30%
-2.50% and Less than -2.00%
3.95%
3.80%
-2.00% and Less than -1.50%
3.45%
3.30%
-1.50% and Less than -1.00%
2.95%
2.80%
-1.00% and Less than -0.75%
2.45%
2.30%
-0.75% and Less than -0.50%
1.95%
1.80%
-0.50% and Less than -0.25%
1.45%
1.30%
-0.25% and Less than 0.00%
0.95%
0.80%
0.00% and Less than 0.50%
0.70%
0.55%
0.50% and Less than 0.75%
0.55%
0.40%
0.75% and Less than 1.00%
0.35%
0.20%
1.00% and Less than 1.25%
0.25%
0.10%
1.25% and Less than 1.50%
0.15%
0.00%
1.50% and Less than 1.75%
0.05%
0.00%
1.75% and Less than 2.25%
0.00%
0.00%
2.25% and Over
The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2020, to December 31, 2023, inclusive.
Source: SL 2019, ch 217, §2; SL 2023, ch 171, § 2.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-25.6 - Employer's reserve ratio--Contribution rates for 2024 and thereafter.

61-5-25.6. Employer's reserve ratio--Contribution rates for 2024 and thereafter.
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 on and after January 1, 2024.
Source: SL 2023, ch 171, §3.
2023 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.
2023 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, 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 and 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 must 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, must 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; SL 2023, ch 171, §5.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers.

61-5-43. Circumstance warranting return of experience-rating accounts to sellers.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-44 - New experience-rating account established after five years without coverage--Prior balances not considered--Exception.

61-5-44. New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-45 - Experience-rating account continued during employer's military service--Reestablishment on resumption of business.

61-5-45. Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
If the department finds that an employer's business is closed solely because of the entrance of one or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States, any of its allies, or of the United Nations, the employer's account may not be terminated. If the business is resumed within two years after the discharge or release from active duty in the armed forces of the person, the employer's experience shall be deemed to have been continuous throughout the period. The experience ratio used for determining the rate of any employer shall be the total contribution paid by the employer minus all benefits, including benefits paid to any individual during the period the employer was in the armed forces, based upon wages paid by the employer prior to the employer's entrance into such forces, divided by the total payrolls for the three most recent calendar years during the whole of which, respectively, the employer has been in business.
Source:
SDC 1939, §17.0822 (2) (c) as added by SL 1951, ch 95; SL 1961, ch 106, §2; SL 1971, ch 276, §48; SL 2008, ch 277, §93; SDCL §61-5-32; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-46 - Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.

61-5-46. Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-47 - Knowing violation or attempted violation of §61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.

61-5-47. Knowing violation or attempted violation of §61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-48 - Rules to implement application of §61-5-46.

61-5-48. Rules to implement application of §61-5-46.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-49 - Definitions applicable to §§61-5-46 to 61-5-48.

61-5-49. Definitions applicable to §§61-5-46 to 61-5-48.
Terms used in §§61-5-46 to 61-5-48, inclusive, mean:
(1)"Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and
(2)"Trade or business," includes the employer's workforce.
Source:
SL 2005, ch 281, §5; SDCL §61-5-32.4; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-50 - Interpretation and application of §§61-5-46 to 61-5-49 to meet federal standards.

61-5-50. Interpretation and application of §§61-5-46 to 61-5-49 to meet federal standards.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-51 - Waiver of mandatory transfer of experience-rating account--Conditions.

61-5-51. Waiver of mandatory transfer of experience-rating account--Conditions.
The Department of Labor and Regulation may waive the mandatory transfer of the experience-rating account required by §61-5-46 if the inherent nature of the employing unit has substantially and permanently changed since July 1, 1988. The provisions of this section apply to account transfers occurring on or after July 1, 1992.
Source:
SL 1992, ch 361; SL 2005, ch 281, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-33.1; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-52 - Procedures to identify transfer or acquisition of business.

61-5-52. Procedures to identify transfer or acquisition of business.
The secretary shall establish procedures to identify the transfer or acquisition of a business for purposes of §§61-5-42, 61-5-46 to 61-5-51 and this section.
Source:
SL 2005, ch 281, §8; SDCL §61-5-33.3; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-53 - Pooled fund maintained by department--Moneys credited.

61-5-53. Pooled fund maintained by department--Moneys credited.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-54 - Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.

61-5-54. Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-55 - Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.

61-5-55. Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.
Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this title from such employer, is void.
No employer may directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required from the employer. Any employer or officer or agent of an employer who shall directly or indirectly require any contribution from any such person in violation of this section or who shall directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required by this title commits a Class 2 misdemeanor.
Source:
SL 1936 (SS), ch 3, §15 (a); SDC 1939, §§17.0840, 17.9905; SL 1978, ch 359, §2; SL 2008, ch 277, §95; SDCL §61-5-36; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-56 - Adjustment and refund of erroneous contributions.

61-5-56. Adjustment and refund of erroneous contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-57 - Interest on delinquent contributions.

61-5-57. Interest on delinquent contributions.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports.

61-5-58. Penalty for failure to timely pay contributions or submit reports.
A penalty of twenty-five dollars per month, or fractional part of a month shall be due and payable upon imposition of the penalty by the department, for failure to pay contributions, or for failure to submit required reports on or before the due date for the contributions or reports as fixed by the department. However, no penalty for any one delinquent contribution or report may exceed the sum of one hundred fifty dollars. Any penalty collected pursuant to this section shall be paid into the employment security contingency fund.
Source:
SDC 1939, § 17.0824 (2) as added by SL 1953, ch 76, § 4; SL 1968, ch 86, § 2; SL 2008, ch 277, § 97; SDCL § 61-5-39; SL 2012, ch 252, § 59; SL 2016, ch 235, § 1; SL 2020, ch 215, § 3, eff. Jul. 1, 2021.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-59 - Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

61-5-59. Delinquent contributions as lien on employer's property--Attachment and continuation of lien.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-60 - Notice of lien filed with register of deeds.

61-5-60. Notice of lien filed with register of deeds.
In order to preserve the lien provided by §61-5-59 against subsequent mortgagees or purchasers for value without notice, or judgment creditors, the Department of Labor and Regulation shall file with the register of deeds in the county in which the property is located a notice of the lien.
Source:
SDC 1939, §17.0825 (1) as added by SL 1941, ch 87; SL 2008, ch 277, §99; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011; SDCL §61-5-41; SL 2012, ch 252, §59.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-61 - Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.

61-5-61. Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-62 - Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.

61-5-62. Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-63 - Return of uncollectible distress warrant.

61-5-63. Return of uncollectible distress warrant.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant.

61-5-64. Liability of county officer for failure to issue or execute distress warrant.
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.
2023 South Dakota Codified Laws › Title 61 - Reemployment Assistance › Chapter 05 - Employers' Contributions And Accounts › Section 61-5-65 - Satisfaction of lien recorded on payment of contributions.

61-5-65. Satisfaction of lien recorded on payment of contributions.
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.