Chapter

EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

S.D. Codified Laws § 61-5-1— Employer subject to title for entire year
S.D. Codified Laws § 61-5-2— Repealed by SL 1971, ch 276, § 93
S.D. Codified Laws § 61-5-3— Elective coverage of employer--Minimum period of coverage--Notice of termination
S.D. Codified Laws § 61-5-4— Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination
S.D. Codified Laws § 61-5-5— Termination of elective coverage on notice by secretary
S.D. Codified Laws § 61-5-5.1— Transferred to § 61-5-32 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-6— 61-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38
S.D. Codified Laws § 61-5-10— Repealed by SL 1973, ch 306, § 4
S.D. Codified Laws § 61-5-11— Termination of coverage on application by employer no longer subject to title
S.D. Codified Laws § 61-5-12— Repealed by SL 1977, ch 420, § 38
S.D. Codified Laws § 61-5-13— Repealed by SL 1973, ch 306, § 4
S.D. Codified Laws § 61-5-14— Repealed by SL 1977, ch 420, § 38
S.D. Codified Laws § 61-5-15— Termination of coverage on transfer of account to successor in business
S.D. Codified Laws § 61-5-16— 61-5-16. Repealed by SL 2008, ch 277, § 75
S.D. Codified Laws § 61-5-17— Termination of coverage on employer's cessation of business
S.D. Codified Laws § 61-5-18— Provisions governing employers' contributions
S.D. Codified Laws § 61-5-18.1— Temporary and obsolete
S.D. Codified Laws § 61-5-18.5— Repealed by SL 1993, ch 377, §§ 4 to 9
S.D. Codified Laws § 61-5-18.11— 61-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277, §§ 78 to 80
S.D. Codified Laws § 61-5-18.14— Repealed by SL 2012, ch 252, § 56
S.D. Codified Laws § 61-5-18.16— Transferred to § 61-5-31 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-18.17— Transferred to § 61-5-25.2 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-19— Repealed by SL 1984, ch 334, § 3
S.D. Codified Laws § 61-5-19.1— 61-5-19.1. Repealed by SL 2008, ch 277, § 81
S.D. Codified Laws § 61-5-20— Repealed by SL 1971, ch 276, § 93
S.D. Codified Laws § 61-5-20.1— Repealed by SL 1984, ch 334, § 4
S.D. Codified Laws § 61-5-20.2— Transferred to § 61-5-24 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-20.3— Transferred to §§ 61-5-26 to 61-5-26.4 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-21— Transferred to § 61-5-27 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-22— Repealed by SL 1984, ch 335, § 1
S.D. Codified Laws § 61-5-23— Rules establishing method of computing employers' contributions
S.D. Codified Laws § 61-5-23.1— Repealed by SL 1971, ch 276, § 93
S.D. Codified Laws § 61-5-23.2— 61-5-23.2. Repealed by SL 2008, ch 277, § 86
S.D. Codified Laws § 61-5-24— Initial contribution rates for employers--Employer classification--Experience rating
S.D. Codified Laws § 61-5-24.1— Transferred to §§ 61-5-29, 61-5-29.1 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-25— Employer's contribution rates--Rate schedule based on average high cost multiplier ratio
S.D. Codified Laws § 61-5-25.1— Employer's reserve ratio for 2007 through 2009
S.D. Codified Laws § 61-5-25.2— Employer's contribution rates for 2010 through 2014
S.D. Codified Laws § 61-5-25.3— Employer's reserve ratio--Contribution rates for 2015 through 2017
S.D. Codified Laws § 61-5-25.4— Employer's reserve ratio--Contribution rates for 2018 through 2019
S.D. Codified Laws § 61-5-25.5— Employer's reserve ratio--Contribution rates for 2020 through 2023
S.D. Codified Laws § 61-5-25.6— Employer's reserve ratio--Contribution rates for 2024 through 2025
S.D. Codified Laws § 61-5-25.7— Employer's reserve ratio--Contribution rates for 2026 and thereafter
S.D. Codified Laws § 61-5-26— 61-5-26 to 61-5-26.4. Repealed by SL 2015, ch 259, §§ 4 to 8
S.D. Codified Laws § 61-5-27— Reduced rate refused for delinquencies
S.D. Codified Laws § 61-5-28— Increase in all employers' rate on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable
S.D. Codified Laws § 61-5-28.1— Administrative fee
S.D. Codified Laws § 61-5-29— South Dakota’s future fee--Promulgation of rules
S.D. Codified Laws § 61-5-29.1— Employer's investment in South Dakota's future fund--Purposes
S.D. Codified Laws § 61-5-29.2— Transferred to § 61-5-41 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-29.3— Employer's investment in South Dakota's future fund--Reporting requirements
S.D. Codified Laws § 61-5-29.4— Employer’s investment in South Dakota’s future fund--Business plan required from business applicant--Contents
S.D. Codified Laws § 61-5-29.5— Employer’s investment in South Dakota’s future fund--Award as reimbursement--Conditions--Agreement to be public
S.D. Codified Laws § 61-5-29.6— Employer’s investment in South Dakota’s future fund--Recommendation to Governor--Agreement signatures--Agreement to be public--Exception
S.D. Codified Laws § 61-5-29.7— Employer’s investment in South Dakota’s future fund--Promulgation of rules
S.D. Codified Laws § 61-5-30— 61-5-30. Repealed by SL 2005, ch 280, § 3
S.D. Codified Laws § 61-5-31— Interest on negative balance in employer's experience rating account
S.D. Codified Laws § 61-5-32— Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions
S.D. Codified Laws § 61-5-32.1— Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-33— Rights of appeal under political subdivision coverage
S.D. Codified Laws § 61-5-33.1— Transferred to § 61-5-51 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-33.2— Transferred to § 61-5-43 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-33.3— Transferred to § 61-5-52 by SL 2012, ch 252, § 59
S.D. Codified Laws § 61-5-34— Voluntary additional contributions credited to employer's account
S.D. Codified Laws § 61-5-35— Contributions paid in accordance with rules
S.D. Codified Laws § 61-5-36— Deduction of contributions from wages prohibited
S.D. Codified Laws § 61-5-37— Contributions credited to experience-rating accounts
S.D. Codified Laws § 61-5-38— Benefits charged against accounts--Allocation among successive employers in base period
S.D. Codified Laws § 61-5-38.1— Repealed by SL 1983, ch 383, § 1
S.D. Codified Laws § 61-5-39— Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments
S.D. Codified Laws § 61-5-40— Charges to experience-rating accounts not applicable to employers reimbursing benefits
S.D. Codified Laws § 61-5-41— Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account
S.D. Codified Laws § 61-5-42— Succession to experience-rating account on acquisition of business by another--Federal standards to be met
S.D. Codified Laws § 61-5-43— Circumstance warranting return of experience-rating accounts to sellers
S.D. Codified Laws § 61-5-44— New experience-rating account established after five years without coverage--Prior balances not considered--Exception
S.D. Codified Laws § 61-5-45— Experience-rating account continued during employer's military service--Reestablishment on resumption of business
S.D. Codified Laws § 61-5-46— Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception
S.D. Codified Laws § 61-5-47— Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties
S.D. Codified Laws § 61-5-48— Rules to implement application of § 61-5-46
S.D. Codified Laws § 61-5-49— Definitions applicable to §§ 61-5-46 to 61-5-48
S.D. Codified Laws § 61-5-50— Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards
S.D. Codified Laws § 61-5-51— Waiver of mandatory transfer of experience-rating account--Conditions
S.D. Codified Laws § 61-5-52— Procedures to identify transfer or acquisition of business
S.D. Codified Laws § 61-5-53— Pooled fund maintained by department--Moneys credited
S.D. Codified Laws § 61-5-54— Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses
S.D. Codified Laws § 61-5-55— Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor
S.D. Codified Laws § 61-5-56— Adjustment and refund of erroneous contributions
S.D. Codified Laws § 61-5-57— Interest on delinquent contributions
S.D. Codified Laws § 61-5-58— Penalty for failure to timely pay contributions or submit reports
S.D. Codified Laws § 61-5-59— Delinquent contributions as lien on employer's property--Attachment and continuation of lien
S.D. Codified Laws § 61-5-60— Notice of lien filed with register of deeds
S.D. Codified Laws § 61-5-61— Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees
S.D. Codified Laws § 61-5-62— Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation
S.D. Codified Laws § 61-5-63— Return of uncollectible distress warrant
S.D. Codified Laws § 61-5-64— Liability of county officer for failure to issue or execute distress warrant
S.D. Codified Laws § 61-5-65— Satisfaction of lien recorded on payment of contributions
S.D. Codified Laws § 61-5-66— Civil action for collection of contributions--Preference on court calendar
S.D. Codified Laws § 61-5-67— Action in South Dakota for contributions to other states--Reciprocity
S.D. Codified Laws § 61-5-68— Priority of contribution claims in state insolvency proceedings
S.D. Codified Laws § 61-5-69— Priority of contribution claims in bankruptcy proceedings
S.D. Codified Laws § 61-5-70— Cancellation of uncollectible unemployment insurance contributions