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South DakotaSB 26100th South Dakota Legislature (2025)Senate

reduce employer contribution rates and increase the administrative fee rate for reemployment assistance.

Sponsored By: Sponsor information unavailable

Signed by Governor

Executive/Judiciary RequestFeesReemployment Assistance

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Lower unemployment payroll tax rates for employers

South Dakota lowers unemployment contribution rates for employers eligible for rates based on their claims history. For taxable wages paid January 1, 2024–December 31, 2025, rates range from 0%–9.45%, 0%–9.30%, or 0%–8.80%, depending on the schedule. Beginning January 1, 2026, those ranges are 0%–9.39%, 0%–9.24%, and 0%–8.52%. Each employer’s rate depends on its reserve ratio: its experience-account balance divided by taxable payroll from the prior three fiscal years. The ratio is recalculated annually, using contributions paid through July 31 minus benefits charged through the preceding June 30.

Higher unemployment administration fees for employers

Before 2026, experience-rated employers with reserve ratios below 2.25% pay a separate administrative fee of 0.02% of taxable wages. Beginning in calendar year 2026, employers eligible for experience rating on the year’s computation date pay 0.08%. The fee funds unemployment program administration through the Employment Security Administration Fund, separate from the unemployment trust fund. Employers cannot deduct this fee from employees’ wages or count it toward their experience-account balances.

Sponsors & Cosponsors

Sponsors

There is no primary sponsor on record.

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 137 • No: 4

House vote • 3/6/2025

Do Pass

Yes: 65 • No: 4

House vote • 3/5/2025

Do Pass

Yes: 7 • No: 0

House vote • 3/3/2025

Referred to

Yes: 13 • No: 0

Senate vote • 2/19/2025

Do Pass

Yes: 34 • No: 0

Senate vote • 2/18/2025

Do Pass

Yes: 9 • No: 0

Senate vote • 2/4/2025

Do Pass

Yes: 9 • No: 0

Actions Timeline

  1. Signed by the Governor

    3/31/2025Senate

  2. Delivered to the Governor

    3/12/2025Senate

  3. Signed by the Speaker

    3/11/2025House

  4. Signed by the President

    3/10/2025Senate

  5. House of Representatives Do Pass, Passed, YEAS 65, NAYS 4

    3/6/2025House

  6. House Committee on Appropriations Do Pass, Passed, YEAS 7, NAYS 0

    3/5/2025House

  7. Scheduled for hearing

    3/5/2025House

  8. Referred to House Committee on Appropriations, Passed, YEAS 13, NAYS 0

    3/3/2025House

  9. Scheduled for hearing

    3/3/2025House

  10. First read in House and referred to House Commerce and Energy

    2/20/2025House

  11. Senate Do Pass, Passed, YEAS 34, NAYS 0

    2/19/2025Senate

  12. Senate Committee on Appropriations Do Pass, Passed, YEAS 9, NAYS 0

    2/18/2025Senate

  13. Scheduled for hearing

    2/18/2025Senate

  14. Referred to Senate Committee on Appropriations, Passed

    2/4/2025Senate

  15. Senate Commerce and Energy Do Pass, Passed, YEAS 9, NAYS 0

    2/4/2025Senate

  16. Scheduled for hearing

    2/4/2025Senate

  17. Referred to Senate Commerce and Energy

    1/21/2025Senate

  18. First Reading Senate

    1/14/2025Senate

Bill Text

  • Introduced

    1/3/2025

    PDF

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