ARSD 47:06:02:10 – Computation date of employer's experience rates for experience rating accounts consolidated effective on or after July 1.

The computation date for redetermining the contribution rate for experience rating accounts which have been consolidated effective July 1 or later during any calendar year is June 30 of that year. The experience rating account balance shall include all contributions which have been received through July 31 of that year and all benefits paid through June 30 of that year.

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

General Authority: SDCL 61-5-23.

Law Implemented: SDCL 61-5-25 to 61-5-28 , 61-5-31.