S.D. Codified Laws § 61-5-36 (2026)
No contributions may be deducted in whole or in part by any employer from the wages of any employee.
Source: SL 1936 (SS), ch 3 , § 7; SL 1937, ch 224 , § 3; SDC 1939, § 17.0822 (1) (b); SL 1947, ch 89 , § 1; SL 1961, ch 106 , § 1; SL 2008, ch 277 , § 88; SDCL § 61-5-26 ; SL 2012, ch 252 , § 59.