South Dakota

61-5-1. Employer subject to title for entire year.

61-5-2. Repealed by SL 1971, ch 276, § 93.

61-5-3. Elective coverage of employer--Minimum period of coverage--Notice of termination.

61-5-4. Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.

61-5-5. Termination of elective coverage on notice by secretary.

61-5-5.1. Transferred to § 61-5-32 by SL 2012, ch 252, § 59.

61-5-6. 61-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38.

61-5-10. Repealed by SL 1973, ch 306, § 4.

61-5-11. Termination of coverage on application by employer no longer subject to title.

61-5-12. Repealed by SL 1977, ch 420, § 38.

61-5-13. Repealed by SL 1973, ch 306, § 4.

61-5-14. Repealed by SL 1977, ch 420, § 38.

61-5-15. Termination of coverage on transfer of account to successor in business.

61-5-16. 61-5-16. Repealed by SL 2008, ch 277, § 75.

61-5-17. Termination of coverage on employer's cessation of business.

61-5-18. Provisions governing employers' contributions.

61-5-18.1. Temporary and obsolete.

61-5-18.5. Repealed by SL 1993, ch 377, §§ 4 to 9.

61-5-18.11. 61-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277, §§ 78 to 80.

61-5-18.14. Repealed by SL 2012, ch 252, § 56.

61-5-18.15. Transferred to § 61-5-25.1 by SL 2012, ch 252, § 59.

61-5-18.16. Transferred to § 61-5-31 by SL 2012, ch 252, § 59.

61-5-18.17. Transferred to § 61-5-25.2 by SL 2012, ch 252, § 59.

61-5-19. Repealed by SL 1984, ch 334, § 3.

61-5-19.1. 61-5-19.1. Repealed by SL 2008, ch 277, § 81.

61-5-20. Repealed by SL 1971, ch 276, § 93.

61-5-20.1. Repealed by SL 1984, ch 334, § 4.

61-5-20.2. Transferred to § 61-5-24 by SL 2012, ch 252, § 59.

61-5-20.3. Transferred to §§ 61-5-26 to 61-5-26.4 by SL 2012, ch 252, § 59.

61-5-21. Transferred to § 61-5-27 by SL 2012, ch 252, § 59.

61-5-22. Repealed by SL 1984, ch 335, § 1.

61-5-23. Rules establishing method of computing employers' contributions.

61-5-23.1. Repealed by SL 1971, ch 276, § 93.

61-5-23.2. 61-5-23.2. Repealed by SL 2008, ch 277, § 86.

61-5-24. Initial contribution rates for employers--Employer classification--Experience rating.

61-5-24.1. Transferred to §§ 61-5-29, 61-5-29.1 by SL 2012, ch 252, § 59.

61-5-25. Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.

61-5-25.1. Employer's reserve ratio for 2007 through 2009.

61-5-25.2. Employer's contribution rates for 2010 through 2014.

61-5-25.3. Employer's reserve ratio--Contribution rates for 2015 through 2017.

61-5-25.4. Employer's reserve ratio--Contribution rates for 2018 through 2019.

61-5-25.5. Employer's reserve ratio--Contribution rates for 2020 through 2023.

61-5-25.6. Employer's reserve ratio--Contribution rates for 2024 through 2025.

61-5-25.7. Employer's reserve ratio--Contribution rates for 2026 and thereafter.

61-5-26. 61-5-26 to 61-5-26.4. Repealed by SL 2015, ch 259, §§ 4 to 8.

61-5-27. Reduced rate refused for delinquencies.

61-5-28. Increase in all employers' rate on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.

61-5-28.1. Administrative fee.

61-5-29. South Dakota’s future fee--Promulgation of rules.

61-5-29.1. Employer's investment in South Dakota's future fund--Purposes.

61-5-29.2. Transferred to § 61-5-41 by SL 2012, ch 252, § 59.

61-5-29.3. Employer's investment in South Dakota's future fund--Reporting requirements.

61-5-30. 61-5-30. Repealed by SL 2005, ch 280, § 3.

61-5-31. Interest on negative balance in employer's experience rating account.

61-5-32. Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.

61-5-32.1. Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252, § 59.

61-5-33. Rights of appeal under political subdivision coverage.

61-5-33.1. Transferred to § 61-5-51 by SL 2012, ch 252, § 59.

61-5-33.2. Transferred to § 61-5-43 by SL 2012, ch 252, § 59.

61-5-33.3. Transferred to § 61-5-52 by SL 2012, ch 252, § 59.

61-5-34. Voluntary additional contributions credited to employer's account.

61-5-35. Contributions paid in accordance with rules.

61-5-36. Deduction of contributions from wages prohibited.

61-5-37. Contributions credited to experience-rating accounts.

61-5-38. Benefits charged against accounts--Allocation among successive employers in base period.

61-5-38.1. Repealed by SL 1983, ch 383, § 1.

61-5-39. Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.

61-5-40. Charges to experience-rating accounts not applicable to employers reimbursing benefits.

61-5-41. Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.

61-5-42. Succession to experience-rating account on acquisition of business by another--Federal standards to be met.

61-5-43. Circumstance warranting return of experience-rating accounts to sellers.

61-5-44. New experience-rating account established after five years without coverage--Prior balances not considered--Exception.

61-5-45. Experience-rating account continued during employer's military service--Reestablishment on resumption of business.

61-5-46. Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.

61-5-47. Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.

61-5-48. Rules to implement application of § 61-5-46.

61-5-49. Definitions applicable to §§ 61-5-46 to 61-5-48.

61-5-50. Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.

61-5-51. Waiver of mandatory transfer of experience-rating account--Conditions.

61-5-52. Procedures to identify transfer or acquisition of business.

61-5-53. Pooled fund maintained by department--Moneys credited.

61-5-54. Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.

61-5-55. Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.

61-5-56. Adjustment and refund of erroneous contributions.

61-5-57. Interest on delinquent contributions.

61-5-58. Penalty for failure to timely pay contributions or submit reports.

61-5-59. Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

61-5-60. Notice of lien filed with register of deeds.

61-5-61. Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.

61-5-62. Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.

61-5-63. Return of uncollectible distress warrant.

61-5-64. Liability of county officer for failure to issue or execute distress warrant.

61-5-65. Satisfaction of lien recorded on payment of contributions.

61-5-66. Civil action for collection of contributions--Preference on court calendar.

61-5-67. Action in South Dakota for contributions to other states--Reciprocity.

61-5-68. Priority of contribution claims in state insolvency proceedings.

61-5-69. Priority of contribution claims in bankruptcy proceedings.

61-5-70. Cancellation of uncollectible unemployment insurance contributions.

61-5A-1. Reimbursement by state of benefits paid--Share of extended benefits.

61-5A-2. Periodic billing of benefit costs to state--Amount.

61-5A-3. Repealed by SL 1974, ch 327, § 3.

61-5A-5. Repealed by SL 1977, ch 420, § 38.

61-5A-5.1. Election of political subdivision to make payments in lieu of contributions--Notice of election.

61-5A-5.2. Election of political subdivisions becoming subject to title.

61-5A-6. Election by nonprofit organization to make payments in lieu of contributions--Minimum period of election.

61-5A-7. Election by newly covered nonprofit organization--Time and minimum period of election.

61-5A-8. Continuation of nonprofit organization's or political subdivision's election until terminated.

61-5A-9. Change by nonprofit organization or political subdivision from contribution to reimbursement of benefits--Minimum period of election.

61-5A-9.1. Nonprofit organization not liable for reimbursed benefits paid to individuals with previously uncovered service.

61-5A-10. Extension of time for election or termination--Retroactive election.

61-5A-11. Notice of department's determinations as to status of nonprofit organization or political subdivision--Reconsideration, appeal, and review.

61-5A-12. Surety bond required of organization paying in lieu of contributions.

61-5A-13. Amount of surety bond.

61-5A-14. Duration of surety bond--Renewal.

61-5A-15. Adjustments in surety bond.

61-5A-16. Liability of surety on bond on failure of organization to pay.

61-5A-17. Termination of election to make payments in lieu of contributions on failure to file bond--Extension of time for filing or adjustment.

61-5A-18. Amount of payments required in lieu of contributions.

61-5A-19. Apportionment of benefits chargeable between employers making contributions and employers making payments in lieu of contributions.

61-5A-20. Apportionment of benefits chargeable between employers making payments in lieu of contributions.

61-5A-21. Group account for employers making payments in lieu of contributions--Duration and termination.

61-5A-22. Apportionment among group members of payments in lieu of contributions.

61-5A-23. Rules governing group accounts.

61-5A-24. Balance in previous experience-rating account used for benefits chargeable to employer making payments in lieu of contributions.

61-5A-25. Method of making payments in lieu of contributions.

61-5A-26. Periodic billing of organization, subdivision, or group making payments in lieu of contributions.

61-5A-27. Request for permission to make payment in lieu of contributions on basis of percentage of payroll.

61-5A-28. Periodic billing for payments in lieu of contributions based on payroll--Percentages applied.

61-5A-29. Annual adjustment of payroll percentages to minimize excess or insufficient payments.

61-5A-30. Redetermination of amount of payments billed to organization.

61-5A-31. Time of payment of bill for payments in lieu of contributions.

61-5A-32. Annual adjustment of payments in lieu of contributions--Payment of deficiency--Refund or retention of excess.

61-5A-33. Interest and penalties on past due payments in lieu of contributions.

61-5A-34. Payments in lieu of contributions not to be deducted from wages.