Learn More
Log In
Sign Up
S.D. Codified Laws ch. 61-5 – Employers' Contributions and Accounts | Midpage
Collections
South Dakota Codified Laws
Title 61
Chapter 61-5
S.D. Codified Laws ch. 61-5
Employers' Contributions and Accounts
61-5-1
Employer subject to title for entire year.
61-5-3
Elective coverage of employer--Minimum period of coverage--Notice of termination.
61-5-4
Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.
61-5-5
Termination of elective coverage on notice by secretary.
61-5-32
Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.
61-5-6
61-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38.
61-5-11
Termination of coverage on application by employer no longer subject to title.
61-5-15
Termination of coverage on transfer of account to successor in business.
61-5-17
Termination of coverage on employer's cessation of business.
61-5-18
Provisions governing employers' contributions.
61-5-18.1
Temporary and obsolete.
61-5-18.11
61-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277, §§ 78 to 80.
61-5-25.1
Employer's reserve ratio for 2007 through 2009.
61-5-31
Interest on negative balance in employer's experience rating account.
61-5-25.2
Employer's contribution rates for 2010 through 2014.
61-5-24
Initial contribution rates for employers--Employer classification--Experience rating.
61-5-26
61-5-26 to 61-5-26.4. Repealed by SL 2015, ch 259, §§ 4 to 8.
61-5-27
Reduced rate refused for delinquencies.
61-5-23
Rules establishing method of computing employers' contributions.
61-5-29
South Dakota’s future fee--Promulgation of rules.
61-5-29.1
Employer's investment in South Dakota's future fund--Administration--Continuous appropriation--Purposes.
61-5-25
Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.
61-5-25.3
Employer's reserve ratio--Contribution rates for 2015 through 2017.
61-5-25.4
Employer's reserve ratio--Contribution rates for 2018 through 2019.
61-5-25.5
Employer's reserve ratio--Contribution rates for 2020 through 2023.
61-5-25.6
Employer's reserve ratio--Contribution rates for 2024 through 2025.
61-5-25.7
Employer's reserve ratio--Contribution rates for 2026 and thereafter.
61-5-28
Increase in all employers' rate on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.
61-5-28.1
Administrative fee.
61-5-41
Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.
61-5-29.2
Transferred to § 61-5-41 by SL 2012, ch 252, § 59.
61-5-29.3
Employer's investment in South Dakota's future fund--Reporting requirements--Committee questions.
61-5-29.4
Employer’s investment in South Dakota’s future fund--Business plan required from business applicant--Contents.
61-5-29.5
Employer’s investment in South Dakota’s future fund--Award as reimbursement--Conditions--Agreement to be public.
61-5-29.6
Employer’s investment in South Dakota’s future fund--Recommendation to Governor--Agreement signatures--Agreement to be public--Exception.
61-5-29.7
Employer’s investment in South Dakota’s future fund--Promulgation of rules.
61-5-46
Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
61-5-50
Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.
61-5-33
Rights of appeal under political subdivision coverage.
61-5-51
Waiver of mandatory transfer of experience-rating account--Conditions.
61-5-43
Circumstance warranting return of experience-rating accounts to sellers.
61-5-52
Procedures to identify transfer or acquisition of business.
61-5-34
Voluntary additional contributions credited to employer's account.
61-5-35
Contributions paid in accordance with rules.
61-5-36
Deduction of contributions from wages prohibited.
61-5-37
Contributions credited to experience-rating accounts.
61-5-38
Benefits charged against accounts--Allocation among successive employers in base period.
61-5-39
Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.
61-5-40
Charges to experience-rating accounts not applicable to employers reimbursing benefits.
61-5-42
Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
61-5-44
New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
61-5-45
Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
61-5-47
Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.
61-5-48
Rules to implement application of § 61-5-46.
61-5-49
Definitions applicable to §§ 61-5-46 to 61-5-48.
61-5-53
Pooled fund maintained by department--Moneys credited.
61-5-54
Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.
61-5-55
Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.
61-5-56
Adjustment and refund of erroneous contributions.
61-5-57
Interest on delinquent contributions.
61-5-58
Penalty for failure to timely pay contributions or submit reports.
61-5-59
Delinquent contributions as lien on employer's property--Attachment and continuation of lien.
61-5-60
Notice of lien filed with register of deeds.
61-5-61
Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.
61-5-62
Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.
61-5-63
Return of uncollectible distress warrant.
61-5-64
Liability of county officer for failure to issue or execute distress warrant.
61-5-65
Satisfaction of lien recorded on payment of contributions.
61-5-66
Civil action for collection of contributions--Preference on court calendar.
61-5-67
Action in South Dakota for contributions to other states--Reciprocity.
61-5-68
Priority of contribution claims in state insolvency proceedings.
61-5-69
Priority of contribution claims in bankruptcy proceedings.
61-5-70
Cancellation of uncollectible unemployment insurance contributions.