61-5-1. Employer subject to title for entire year. Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year. Source: SL 1936 (SS), ch 3, §8; SDC 1939, §17.0823 (1); SL 1941, ch 86, §1; SL 1943, […]
61-5-11. Termination of coverage on application by employer no longer subject to title. An employing unit shall cease to be an employer subject to this title, only as of the first day of January of any calendar year, if it files with the department, prior to the first day of July of such year, a […]
61-5-15. Termination of coverage on transfer of account to successor in business. The department shall terminate the coverage of any employing unit as of the date on which the employer ceases to have employment because of the sale of the employer’s entire business and the employing unit’s entire rating account is transferred to another employer […]
61-5-17. Termination of coverage on employer’s cessation of business. The department shall terminate coverage for any employer as of January first of any year, if the employer ceases business for any purpose and one calendar year has elapsed since the employer has employed one or more persons for twenty days, each day being in a […]
61-5-18. Provisions governing employers’ contributions. Contributions to the unemployment compensation fund required for the purposes of this title shall be made and accounted for as provided by §§61-5-23 to 61-5-53, inclusive. Source: SDC 1939, §17.0822; SL 1947, ch 89, §1; SDCL §61-5-15; SL 2012, ch 252, §59.
61-5-23. Rules establishing method of computing employers’ contributions. The secretary of labor and regulation shall promulgate rules pursuant to chapter 1-26 to establish the method for determining the contribution rate applicable to each employer on the basis of the employer’s actual experience in the payment of contributions and with respect to benefits charged against the […]
61-5-24. Initial contribution rates for employers–Employer classification–Experience rating. An employer subject to this title has a contribution rate of one and two tenths percent the first year and, if the employer has a positive account balance at the beginning of subsequent years, a contribution rate of one percent thereafter until the employer qualifies for experience […]
61-5-25. Employer’s contribution rate–Rate schedule based on average high cost multiplier ratio. If an employer has met the requirements of §61-5-24 on the computation date for the year, then the employer’s contribution rate shall be the rate appearing in Column “A” on the same line the employer’s reserve ratio appears in Column “B” of the […]
61-5-25.1. Employer’s reserve ratio for 2007 through 2009. The employer’s reserve ratio for calendar year 2007 through calendar year 2009 shall be 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. Column “A” Column “B” […]
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 […]
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 […]
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 […]
61-5-25.5. Employer’s reserve ratio–Contribution rates for 2020 and thereafter. The employer’s reserve ratio for calendar year 2020 and each year thereafter is the result of the balance of credits existing in the employer’s experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of […]
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.
61-5-28. Increase in all employers’ rates on reduction of amount in the unemployment compensation fund–Application and duration of rate–Amount payable. If on the last day of any calendar quarter, the amount in the unemployment compensation fund, as established by §61-4-1, including amounts receivable as federal reimbursements due the state for shareable benefit payments, is less […]
61-5-28.1. Administrative fee. Each employer eligible for experience-rating as defined in §61-5-24 on the computation date for the year, shall also pay an administrative fee on wages as defined by this title. If an employer’s reserve ratio, as determined pursuant to §61-5-25.4 through calendar year 2019 and pursuant to §61-5-25.5 for each year thereafter, is […]
61-5-29. Investment fee. Employers required by this title to pay contributions, except employers pursuant to chapter 61-5A, that reimburse the unemployment compensation trust fund for benefits paid in lieu of contributions, shall also pay an employer’s investment in South Dakota’s future fee, hereinafter referred to as the, investment fee, on wages as defined by this […]
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 […]
61-5-3. Elective coverage of employer–Minimum period of coverage–Notice of termination. An employing unit, not otherwise subject to this title, which files with the Department of Labor and Regulation its written election to become an employer subject hereto for not less than two calendar years, shall, with the written approval of such election by the department, […]
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 […]
