9 chapters · 294 sections in this title.
SDCL § 61-1-1 Definition of terms
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Terms used in this title mean: (1) "Annual payroll," the total amount of taxable wages paid by an employer during a calendar year for employment; (2) "Base period," the first four out of the last five completed calendar quarters immediately preceding an individual's benefit year.…
SDCL § 61-1-10 Employment defined
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The term, employment, means any service performed, including service in interstate commerce, by: (1) Any officer of a corporation; or (2) Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship has the status of an employe…
SDCL § 61-1-11 Employee and independent contractor distinguished
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Service performed by an individual for wages is employment subject to this title unless and until it is shown to the satisfaction of the Department of Labor and Regulation that: (1) The individual has been and will continue to be free from control or direction over the performanc…
SDCL § 61-1-12 Agent-drivers, commission-drivers, and salesmen included
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The term, employment, includes, subject to the provisions of §§ 61-1-13 , 61-1-15 , 61-1-20 , 61-1-22 to 61-1-25 , and 61-1-36 , service performed, including service in interstate commerce, by any individual other than an individual who is an employee under subdivision 61-1-10(1)…