61-1-1. Definition of terms. Terms used in this title mean: (1)”Annual payroll,” the total amount of taxable wages paid by an employer during a calendar year for employment; (2)”Base period,” the first four out of the last five completed calendar quarters immediately preceding an individual’s benefit year. For an individual who fails to meet the […]
61-1-10. Employment defined. The term, employment, means any service performed, including service in interstate commerce, by: (1)Any officer of a corporation; or (2)Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employee. Source: SL 1936 (SS), ch 3, §19; SDC 1939, §17.0802 (7) (a); SL […]
61-1-11. Employee and independent contractor distinguished. Service performed by an individual for wages is employment subject to this title unless and until it is shown to the satisfaction of the Department of Labor and Regulation that: (1)The individual has been and will continue to be free from control or direction over the performance of the […]
61-1-12. Agent-drivers, commission-drivers, and salesmen included. The term, employment, includes, subject to the provisions of §§61-1-13, 61-1-15, 61-1-20, 61-1-22 to 61-1-25, and 61-1-36, service performed, including service in interstate commerce, by any individual other than an individual who is an employee under subdivision 61-1-10(1) or (2) who performs services for remuneration for any person: (1)As […]
61-1-13. Employment by state or instrumentalities included. As used in this title, the term, employment, includes: (1)Service performed by an individual in the employ of this state or any of its instrumentalities or in the employ of this state and one or more other states or their instrumentalities for a hospital or institution of higher […]
61-1-14. Unemployment compensation funds for political subdivisions permitted–Expenditures from fund. The governing body of any political subdivision may establish an unemployment insurance compensation fund. Expenditures from the fund shall be made only for payment of reemployment assistance or unemployment insurance claims pursuant to the Federal Unemployment Insurance Act of 1939 as amended on January 1, […]
61-1-15. Employment by religious, charitable, educational, or other organization included. The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (3), (4), (5), or […]
61-1-17. Agricultural labor included–Criteria. As used in this title, the term, employment, includes service performed by an individual in agricultural labor as defined in §61-1-18 when: (1)The service is performed for a person who: (a)During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of twenty thousand dollars […]
61-1-18. Services included within agricultural labor. As used in this title, the term, agricultural labor, includes all services performed: (1)On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, testing, training, […]
61-1-19. Certain domestic service included. As used in this title, the term, employment, includes domestic service performed for a person who paid cash remuneration of one thousand dollars or more in the current calendar year or the preceding calendar year to individuals employed in such domestic service in any calendar quarter, in a private home, […]
61-1-2. Department to administer title. The Department of Labor and Regulation shall administer this title. Source: SDC 1939, §17.0801 as added by SL 1947, ch 88, §1; SL 2008, ch 277, §1; SL 2011, ch 1 (Ex. Ord. 11-1), §33, eff. Apr. 12, 2011.
61-1-20. Foreign service for employer with principal place of business in state included. The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer (other than service which is deemed employment under §61-1-26 or […]
61-1-22. Foreign service for employer resident in state included. The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer other than service which is deemed employment under §61-1-26 or 61-1-27 or the parallel […]
61-1-23. Elective coverage of foreign service. The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, or in the case of the Virgin Islands, after December thirty-first in the year the United States secretary of labor approves the Virgin Islands’ […]
61-1-24. American employer defined. The term, American employer, for the purposes of §§61-1-20, 61-1-22, and 61-1-23 means a person who is: (1)An individual who is a resident of the United States; or (2)A partnership if two-thirds or more of the partners are residents of the United States; or (3)A trust, if all of the trustees […]
61-1-25. Crew members of American vessels included. Notwithstanding §61-1-26, the term, employment, includes all service performed by an officer or member of the crew of an American vessel on or in the connection with such vessel, if the operating office, from which the operations of such vessel operating on navigable waters within, or within and […]
61-1-26. Service within and without state included–Base of operations or residence as basis for coverage. As used in this chapter, the term, employment, includes an individual’s entire service, performed within or both within and without this state if: (1)The service is localized in this state; or (2)The service is not localized in any state but […]
61-1-27. Service considered within state–Services in more than one state. Service is considered to be within a state if: (1)The service is performed entirely within the state; or (2)The service is performed both within and without the state, but the service performed without the state is incidental to the individual’s service within the state, such […]
61-1-28. Services within state not covered by any other compensation law. Services performed within this state but not covered under §61-1-26 shall be deemed to be employment subject to this title if contributions are not required and paid with respect to such services under an unemployment compensation law of any other state or of the […]
61-1-3. Employing unit defined. As used in this title, the term, employing unit, means an individual or type of organization, including any partnership, limited liability company, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a […]
