An employer as defined in SDCL 61-1-19 who is not otherwise considered an employer, may elect to report employment and wages annually. An employer who elects to report contributions pursuant to this section must make the election no later than December 31 of the year before the first calendar year reported. The election must be made in a format or on a form authorized by the Department of Labor and Regulation.

Each employer that qualifies and elects to file annually, shall submit a report of employment and wages by January 31 of the year following the year wages were paid. The report as prescribed in 47:06:02:03 shall be subtotaled for each quarter.

Source: 42 SDR 98, effective January 5, 2016.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.