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.
S.D. Codified Laws § 61-5-38
Benefits charged against accounts--Allocation among successive employers in base period
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,…
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.