Section 61-1-53 – Rules covering temporary or partial employment.
61-1-53. Rules covering temporary or partial employment. The Department of Labor and Regulation shall promulgate rules pursuant to chapter 1-26 governing benefit eligibility of individuals whose employment is temporary or is other than full-time. Source: SDC 1939, §17.0802 (10) (a) as added by SL 1941, ch 83, §1; SL 1963, ch 122, §1; SL 1993, […]
Section 61-1-54 – Rules covering seasonal employment.
61-1-54. Rules covering seasonal employment. The Department of Labor and Regulation may, in accordance with rules promulgated by the department pursuant to chapter 1-26, determine whether an industry in this state is of a seasonal nature. The department shall promulgate rules pursuant to chapter 1-26 governing the benefit rights of those workers who are found […]
Section 61-1-55 – Title inoperative if federal tax inoperative–Disposition of unobligated funds.
61-1-55. Title inoperative if federal tax inoperative–Disposition of unobligated funds. If the tax imposed by title nine of the federal Social Security Act or any other federal tax against which contributions under this title may be credited, shall become inoperative, the provisions of this title shall become inoperative. Any unobligated fund in the state unemployment […]
Section 61-1-44 – Employment by close relative exempt.
61-1-44. Employment by close relative exempt. As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual’s son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual’s father or mother. Source: SL 1936 […]
Section 61-1-45 – Coverage determined by nature of employment for major part of pay period.
61-1-45. Coverage determined by nature of employment for major part of pay period. If the services performed during one-half or more of any period by an individual for the person employing the individual constitute employment, all the services of the individual for the period are deemed to be employment; but if the services performed during […]
Section 61-1-46 – Wages defined–Maximum annual wages subject to coverage.
61-1-46. Wages defined–Maximum annual wages subject to coverage. As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer’s predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subject […]
Section 61-1-47 – National Guard weekend training payments not deemed wages.
61-1-47. National Guard weekend training payments not deemed wages. As used in this title, the term, wages, does not include payments received by members of the South Dakota National Guard for weekend training. Source: SL 1981, ch 368, §1; SL 2008, ch 277, §32; SDCL §61-1-31.1; SL 2012, ch 252, §59.
Section 61-1-48 – Employer’s contributions to certain plans not deemed wages.
61-1-48.Employer’s contributions to certain plans not deemed wages. As used in this title, the term, wages, does not include the amount of any payment with respect to services performed on behalf of any person in its employ under a plan or system established by an employing unit which makes provision for persons in its employ […]
Section 61-1-49 – Social security tax payments not deemed wages.
61-1-49. Social security tax payments not deemed wages. As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code. […]
Section 61-1-50 – Dismissal payments not deemed wages.
61-1-50. Dismissal payments not deemed wages. As used in this title, the term, wages, does not include dismissal payments which the employing unit is not legally required to make. Source: SDC 1939, §17.0802 (13) (d) as added by SL 1941, ch 82, §4; SL 2008, ch 277, §34; SDCL §61-1-34; SL 2012, ch 252, §59.