Contributions are payable quarterly during the month following the end of the calendar quarter for which the contributions become due. However, contributions of less than twenty-five dollars a quarter are not due until the Department of Labor and Regulation issues a statement of payment due or until January 31 following the calendar year for which the contributions are payable.

Contributions of a domestic employer, who elects and qualifies to report wages and contributions annually, are due January 31 following the year for which the contributions are payable.

The first contribution payment of an employer who becomes newly liable for contributions is due at the end of the calendar quarter during which the employer becomes subject to the Act and payable during the following month. The first payment of contributions shall include payment of all contributions, based upon wages paid by the newly liable employer from the first day of the calendar year.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983; 19 SDR 182, effective June 2, 1993; 39 SDR 127, effective January 23, 2013; 42 SDR 98, effective January 5, 2016.

General Authority: SDCL 61-5-35.

Law Implemented: SDCL 61-5-35.

Prior versions effective: 2013-01-23.