Premiums for workers' compensation insurance may not be based on wages paid to employees while they are on vacation, holidays, or sick leave or on wages received from employment not performed for the insured employer.
S.D. Codified Laws § 58-20-3.1
Premiums based on certain wages prohibited
Source: SL 1983, ch 386; SL 2016, ch 236, § 7.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.