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South Dakota Codified Laws

Chapter 61-5

S.D. Codified Laws ch. 61-5

Employers' Contributions and Accounts

61-5-1Employer subject to title for entire year.61-5-2RepealedRepealed 61-5-3Elective coverage of employer--Minimum period of coverage--Notice of termination.61-5-4Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.61-5-5Termination of elective coverage on notice by secretary.61-5-5.1TransferredRepealed 61-5-32Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.61-5-661-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38.61-5-10RepealedRepealed 61-5-11Termination of coverage on application by employer no longer subject to title.61-5-12RepealedRepealed 61-5-13RepealedRepealed 61-5-14RepealedRepealed 61-5-15Termination of coverage on transfer of account to successor in business.61-5-16RepealedRepealed 61-5-17Termination of coverage on employer's cessation of business.61-5-18Provisions governing employers' contributions.61-5-18.1Temporary and obsolete.61-5-18.5RepealedRepealed 61-5-18.1161-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277, §§ 78 to 80.61-5-18.14RepealedRepealed 61-5-18.15TransferredRepealed 61-5-25.1Employer's reserve ratio for 2007 through 2009.61-5-18.16TransferredRepealed 61-5-31Interest on negative balance in employer's experience rating account.61-5-18.17TransferredRepealed 61-5-25.2Employer's contribution rates for 2010 through 2014.61-5-19RepealedRepealed 61-5-19.1RepealedRepealed 61-5-20RepealedRepealed 61-5-20.1RepealedRepealed 61-5-20.2TransferredRepealed 61-5-24Initial contribution rates for employers--Employer classification--Experience rating.61-5-20.3TransferredRepealed 61-5-2661-5-26 to 61-5-26.4. Repealed by SL 2015, ch 259, §§ 4 to 8.61-5-21TransferredRepealed 61-5-27Reduced rate refused for delinquencies.61-5-22RepealedRepealed 61-5-23Rules establishing method of computing employers' contributions.61-5-23.1RepealedRepealed 61-5-23.2RepealedRepealed 61-5-24.1TransferredRepealed 61-5-29South Dakota’s future fee--Promulgation of rules.61-5-29.1Employer's investment in South Dakota's future fund--Administration--Continuous appropriation--Purposes.61-5-25Employer's contribution rates--Rate schedule based on average high cost multiplier ratio.61-5-25.3Employer's reserve ratio--Contribution rates for 2015 through 2017.61-5-25.4Employer's reserve ratio--Contribution rates for 2018 through 2019.61-5-25.5Employer's reserve ratio--Contribution rates for 2020 through 2023.61-5-25.6Employer's reserve ratio--Contribution rates for 2024 through 2025.61-5-25.7Employer's reserve ratio--Contribution rates for 2026 and thereafter.61-5-28Increase in all employers' rate on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.61-5-28.1Administrative fee.61-5-41Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.61-5-29.2Transferred to § 61-5-41 by SL 2012, ch 252, § 59.61-5-29.3Employer's investment in South Dakota's future fund--Reporting requirements--Committee questions.61-5-29.4Employer’s investment in South Dakota’s future fund--Business plan required from business applicant--Contents.61-5-29.5Employer’s investment in South Dakota’s future fund--Award as reimbursement--Conditions--Agreement to be public.61-5-29.6Employer’s investment in South Dakota’s future fund--Recommendation to Governor--Agreement signatures--Agreement to be public--Exception.61-5-29.7Employer’s investment in South Dakota’s future fund--Promulgation of rules.61-5-30RepealedRepealed 61-5-32.1TransferredRepealed 61-5-46Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.61-5-50Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.61-5-33Rights of appeal under political subdivision coverage.61-5-33.1TransferredRepealed 61-5-51Waiver of mandatory transfer of experience-rating account--Conditions.61-5-33.2TransferredRepealed 61-5-43Circumstance warranting return of experience-rating accounts to sellers.61-5-33.3TransferredRepealed 61-5-52Procedures to identify transfer or acquisition of business.61-5-34Voluntary additional contributions credited to employer's account.61-5-35Contributions paid in accordance with rules.61-5-36Deduction of contributions from wages prohibited.61-5-37Contributions credited to experience-rating accounts.61-5-38Benefits charged against accounts--Allocation among successive employers in base period.61-5-38.1RepealedRepealed 61-5-39Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.61-5-40Charges to experience-rating accounts not applicable to employers reimbursing benefits.61-5-42Succession to experience-rating account on acquisition of business by another--Federal standards to be met.61-5-44New experience-rating account established after five years without coverage--Prior balances not considered--Exception.61-5-45Experience-rating account continued during employer's military service--Reestablishment on resumption of business.61-5-47Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.61-5-48Rules to implement application of § 61-5-46.61-5-49Definitions applicable to §§ 61-5-46 to 61-5-48.61-5-53Pooled fund maintained by department--Moneys credited.61-5-54Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.61-5-55Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.61-5-56Adjustment and refund of erroneous contributions.61-5-57Interest on delinquent contributions.61-5-58Penalty for failure to timely pay contributions or submit reports.61-5-59Delinquent contributions as lien on employer's property--Attachment and continuation of lien.61-5-60Notice of lien filed with register of deeds.61-5-61Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.61-5-62Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.61-5-63Return of uncollectible distress warrant.61-5-64Liability of county officer for failure to issue or execute distress warrant.61-5-65Satisfaction of lien recorded on payment of contributions.61-5-66Civil action for collection of contributions--Preference on court calendar.61-5-67Action in South Dakota for contributions to other states--Reciprocity.61-5-68Priority of contribution claims in state insolvency proceedings.61-5-69Priority of contribution claims in bankruptcy proceedings.61-5-70Cancellation of uncollectible unemployment insurance contributions.