South Dakota

Withholding

Withholding requirements

N/A

Supplemental rate

N/A

State Unemployment Insurance (SUI)

Wage base

$15,000

Contribuitions

Rates range from 0.0% – 9.35%
This does not include the investment fee. The investment fee ranges from 0.0% – 0.53%
New employers should pay a SUI rate of 1.2%
This does not include the investment fee for experience rated employers which ranges from 0.0% – 0.53%
New construction employers should pay a rate of 6.0%
This does not include the investment fee for experience rated employers which ranges from 0.0% – 0.53%

More information

Labor

Minimum wage

$9.10

Termination Pay

Employees who quit or are fired should receive their termination pay on their next regular payday or when they return to the employer’s property.

More information

New Hire Filing

Reporting deadline

Within 20 days of hiring, rehiring, and employees returning to work.

Reporting by mail

Department of Labor
New Hire Reporting Center
P.O. Box 4700
Aberdeen, SD 57402-4700

New hire reporting form

Form W-4

Child Support

More information

South Dakota Department of Social Services
Division of Child Support
Child Support Payment Center
700 Governors Drive, Suite 84
Pierre, SD 57501

Other

Local taxes

http://dor.sd.gov/Taxes/Business_Taxes/Publications/Municipal_Tax.aspx

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Department of Revenue: http://dor.sd.gov/
Department of Labor and Regulation: http://dlr.sd.gov/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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