S.D. Codified Laws § 61-5-34 (2026)
Any employer may at any time make voluntary contributions to the fund, additional to the contributions required under this chapter, to be credited to the employer's account.
Source: SDC 1939, § 17.0822 (2) (b) (2) as added by SL 1947, ch 89 , § 1; SL 1961, ch 106 , § 2; SL 2008, ch 277 , § 87; SDCL § 61-5-24 ; SL 2012, ch 252 , § 59.