S.D. Codified Laws § 61-5-35 (2026)
Contributions for each calendar year shall be paid by each employer to the department for the fund in accordance with rules promulgated by the department pursuant to chapter 1-26.
Source: SL 1936 (SS), ch 3 , § 7; SL 1937, ch 224 , § 3; SDC 1939, § 17.0822 (1) (a); SL 1947, ch 89 , § 1; SL 1961, ch 106 , § 1; SL 1993, ch 375 , § 29; SDCL § 61-5-25 ; SL 2012, ch 252 , § 59.