Each employer, during the month following the end of each calendar quarter, shall report the following information to the Department of Labor and Regulation:

1. (1) The Department of Labor and Regulation registration number of the employer, the employer's name, and the address at which payroll records are maintained;
2. (2) The name and social security account number of each employee;

3. (3) The total wages, including gratuities and other remunerations, paid during periods ending within the quarter.

   Each domestic employer, who elects and qualifies to report wages and contributions annually, shall report the above information to the Department of Labor and Regulation by January 31 of the year following the year wages were paid.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 39 SDR 127, effective January 23, 2013; 42 SDR 98, effective January 5, 2016.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.

Prior versions effective: 2013-01-23.