Title 61 — REEMPLOYMENT ASSISTANCE

Transferred to § 61-5-43 by SL 2012, ch 252, § 59.

Transferred to § 61-5-52 by SL 2012, ch 252, § 59.

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, …

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 8…

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…

The Department of Labor and Regulation shall credit to the experience-rating account of each employer all contributions paid by the employer or the employer's predecessor whose experience-rating the employer acquired. However, the increased contributions required pursuant to § 61…

Unless otherwise provided in § 61-5-39 , or in 61-7-10.1 , a proportionate amount of the maximum benefits payable shall be charged against the accounts of employers in the base period under the provisions of this title in inverse chronological order in the same proportion that th…

Repealed by SL 1983, ch 383 , § 1.

Each employer's experience-rating account shall be charged with all benefits chargeable, as provided in this title, except extended benefits paid as provided in §§ 61-6-49 to 61-6-66 , inclusive, against wages paid for employment by the employer. However, no benefits paid on the …

Any employing unit for which services that do not constitute employment as defined in this title are performed, may file with the Department of Labor and Regulation a written election that all such services performed by individuals in its employ in one or more distinct establishm…

The provisions of § 61-5-39 do not apply to any employer reimbursing the department for benefits in lieu of contributions. Source: SL 1973, ch 306 , § 1; SL 2008, ch 277 , § 91; SDCL § 61-5-29.1 ; SL 2012, ch 252 , § 59.

Benefits paid but not charged to the experience-rating account of any employer based on subdivisions 61-5-39 (1) to (9), inclusive, shall be prorated among all the employer experience-rating accounts as follows: One hundred percent of such noncharges for the preceding calendar ye…

Any individual, group of individuals, or employing unit that acquires its organization, trade or business from an employer for whom an experience-rating account has been maintained by the Department of Labor and Regulation, shall immediately notify the department and upon the mut…

Any experience-rating account that has been transferred to a successor employer pursuant to § 61-5-42 based on the sale of property through contract for deed shall be returned to the seller at the seller's option if the buyer defaults on the contract. Source: SL 1997, ch 301 , § …

Any employer who has had no employment in South Dakota subject to this title for five consecutive years shall establish a new experience-rating account for the determination of future contribution rates, and any balances or overdrafts in the experience-rating account established …

If the department finds that an employer's business is closed solely because of the entrance of one or more of the owners, officers, partners, or the majority stockholder into the armed forces of the United States, any of its allies, or of the United Nations, the employer's accou…

Notwithstanding any other provision of law, the following provisions apply with regard to assignment of rates and transfers of experience: (1) If an employer transfers its organization, trade, or business, or a portion thereof, to another employer and, at the time of the transfer…

If a person knowingly violates or attempts to violate provisions of § 61-5-46 related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person is guilty of a Class 1 mi…

61-5-51 Waiver of mandatory transfer of experience-rating account--Conditions. 61-5-52 Procedures to identify transfer or acquisition of business. 61-5-53 Pooled fund maintained by department--Moneys credited. 61-5-54 Violation by employer to reduce benefits or contributions as m…

Definitions applicable to §§ 61-5-46 to

The secretary of labor and regulation may terminate any election agreement under § 61-5-3 or 61-5-4 upon thirty days' written notice to the employer. Source: SDC 1939, § 17.0823 (3) (c) as added by SL 1961, ch 107 , § 2; SL 2008, ch 277 , § 72; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 3…

61-5-6 to 61-5-9. Repealed by SL 1977, ch 420 , § 38.

The provisions of §§ 61-5-46 to 61-5-49 , inclusive, shall be interpreted and applied in such a manner as to meet the minimum requirements contained in any guidance or regulations issued by the United States Department of Labor. Source: SL 2005, ch 281 , § 6; SDCL § 61-5-32.5; SL…

The Department of Labor and Regulation may waive the mandatory transfer of the experience-rating account required by § 61-5-46 if the inherent nature of the employing unit has substantially and permanently changed since July 1, 1988. The provisions of this section apply to accoun…

The secretary shall establish procedures to identify the transfer or acquisition of a business for purposes of §§ 61-5-42 , 61-5-46 to 61-5-51 and this section. Source: SL 2005, ch 281 , § 8; SDCL § 61-5-33.3 ; SL 2012, ch 252 , § 59.

The department shall maintain a pooled fund, all moneys in which shall be mingled and undivided, to which shall be credited: (1) All realized earnings and gains on investments of the fund and interest paid on delinquent contributions; (2) All contributions paid by employers; (3) …

Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact to prevent or reduce the payment of benefits to any individual entitled the…

Any agreement by any individual in the employ of any person or concern to pay all or any portion of an employer's contributions, required under this title from such employer, is void. No employer may directly or indirectly make or require or accept any deduction from wages to fin…

If, not later than three years after the date on which any contributions or interest thereon have been paid, an employer who has paid the contributions or interest thereon makes application for adjustment thereof in connection with subsequent contribution payments, or for a refun…

Any contribution unpaid on the date on which it is due and payable, as prescribed by the Department of Labor and Regulation, shall bear interest at the rate of one and one-half percent per month, or fractional part of a month from and after such date until payment plus accrued in…

If any employer liable to pay contributions and interest, or either, refuses or neglects to pay the same, the amount, including any interest penalty or addition to the contribution, together with the costs that may accrue in addition thereto, shall be a lien in favor of the Depar…

In order to preserve the lien provided by § 61-5-59 against subsequent mortgagees or purchasers for value without notice, or judgment creditors, the Department of Labor and Regulation shall file with the register of deeds in the county in which the property is located a notice of…

The register of deeds of each county shall prepare and keep in the register of deed's office a suitable book so ruled as to show in appropriate columns the following data under the name of the employers arranged alphabetically: (1) The name of the employer; (2) The name of the De…

After a notice of lien has been filed pursuant to § 61-5-60 , the Department of Labor and Regulation may at any time require the county treasurer to issue a distress warrant in the same form as provided for in § 10-22-9 and deliver the warrant to the sheriff of the county. Immedi…

If the sheriff is unable to find property of the employer which may be seized and sold, the sheriff shall, within thirty days after receipt of the warrant, endorse upon the face of the warrant the word, uncollectible and return the warrant to the county treasurer. Source: SDC 193…

Failure or refusal of the county treasurer to issue a distress warrant pursuant to § 61-5-62 if requested so to do or of the sheriff to attempt to execute the same, makes the officer failing to perform the officer's duty personally liable for the delinquent contributions and inte…

Upon the payment of contributions and interest, or either, for which the department has filed lien notice with a register of deeds, the department shall forthwith file with the register of deeds a satisfaction of the lien notice. The register of deeds shall enter the satisfaction…

If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by a civil action by the attorney general in the name of the state of South Dakota, and the employer adjudged in default shall pay the cost of such act…

Any state of the United States of America may sue in the courts of South Dakota to recover any tax which may be owing to it for reemployment assistance or unemployment insurance contributions when the like right is accorded to the state of South Dakota by that state, whether the …

In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter d…

In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under federal bankruptcy law, contributions due are entitled to such priority as is provided in federal bankruptcy law. Source: SL 1936 (SS), ch 3 , § 14 (c); SDC 19…

If any liability was established under § 61-5-35 , as well as interest, penalties, or fees remain unpaid by an employer ten years or more after the liability was established and reasonable efforts have been made to recover the liability, the secretary may declare the sums uncolle…