Title 61 — REEMPLOYMENT ASSISTANCE

Ord. 11-1 ), § 33, eff. Apr. 12, 2011; SDCL § 61-5-43 ; SL 2012, ch 252 , § 59.

The administrative fee provided in this section applies to taxable wages paid on and after January 1, 2018. Source: SL 2017, ch 217 , § 4; SL 2019, ch 217 , § 3; SL 2023, ch 171 , § 5; SL 2025, ch 199 , § 3.

Source: SL 2005, ch 281 , § 3; SDCL § 61-5-32.2; SL 2012, ch 252 , § 59.

Any employing unit which is or becomes an employer subject to this title within any calendar year, is subject to this title during the whole of the calendar year. Source: SL 1936 (SS), ch 3 , § 8; SDC 1939, § 17.0823 (1); SL 1941, ch 86 , § 1; SL 1943, ch 77 , § 5; SL 1961, ch 10…

Repealed by SL 1973, ch 306 , § 4.

An employing unit shall cease to be an employer subject to this title, only as of the first day of January of any calendar year, if it files with the department, prior to the first day of July of such year, a written application for termination of coverage, and the department fin…

Repealed by SL 1977, ch 420 , § 38.

Repealed by SL 1973, ch 306 , § 4.

Repealed by SL 1977, ch 420 , § 38.

The department shall terminate the coverage of any employing unit as of the date on which the employer ceases to have employment because of the sale of the employer's entire business and the employing unit's entire rating account is transferred to another employer under §

61-5-17 Termination of coverage on employer's cessation of business. 61-5-18 Provisions governing employers' contributions. 61-5-18.1 Temporary and obsolete. 61-5-18.5 Repealed by SL 1993, ch 377 , §§ 4 to 9. 61-5-18.11 61-5-18.11 to 61-5-18.13. Repealed by SL 2008, ch 277 , §§ 7…

The department shall terminate coverage for any employer as of January first of any year, if the employer ceases business for any purpose and one calendar year has elapsed since the employer has employed one or more persons for twenty days, each day being in a different week, or …

Contributions to the unemployment compensation fund required for the purposes of this title shall be made and accounted for as provided by §§ 61-5-23 to 61-5-53 , inclusive. Source: SDC 1939, § 17.0822; SL 1947, ch 89 , § 1; SDCL § 61-5-15 ; SL 2012, ch 252 , § 59. 61-5-18.1 to 6…

Repealed by SL 2012, ch 252 , § 56.

Transferred to § 61-5-25.1 by SL 2012, ch 252, § 59.

Transferred to § 61-5-31 by SL 2012, ch 252, § 59.

Transferred to § 61-5-25.2 by SL 2012, ch 252, § 59.

61-5-19.1. Repealed by SL 2008, ch 277 , § 81.

61-5-20 Repealed by SL 1971, ch 276 , § 93. 61-5-20.1 Repealed by SL 1984, ch 334 , § 4. 61-5-20.2 Transferred to § 61-5-24 by SL 2012, ch 252 , § 59. 61-5-20.3 Transferred to §§ 61-5-26 to 61-5-26 .4 by SL 2012, ch 252 , § 59. 61-5-21 Transferred to § 61-5-27 by SL 2012, ch 252 …

Repealed by SL 1971, ch 276 , § 93.

Repealed by SL 1971, ch 276 , § 93.

Repealed by SL 1984, ch 334 , § 4.

61-5-20.3 to 61-5-20.7. Transferred to §§ 61-5-26 to 61-5-26.4 by SL 2012, ch 252, § 59.

Transferred to § 61-5-27 by SL 2012, ch 252, § 59.

Repealed by SL 1984, ch 335 , § 1.

The secretary of labor and regulation shall promulgate rules pursuant to chapter 1-26 to establish the method for determining the contribution rate applicable to each employer on the basis of the employer's actual experience in the payment of contributions and with respect to ben…

61-5-23.2. Repealed by SL 2008, ch 277 , § 86.

61-5-24 Initial contribution rates for employers--Employer classification--Experience rating. 61-5-24.1 Transferred to §§ 61-5-29 , 61-5-29.1 by SL 2012, ch 252 , § 59. 61-5-25 Employer's contribution rates--Rate schedule based on average high cost multiplier ratio. 61-5-25.1 Emp…

An employer subject to this title has a contribution rate of one and two tenths percent the first year and, if the employer has a positive account balance at the beginning of subsequent years, a contribution rate of one percent thereafter until the employer qualifies for experien…

If an employer has met the requirements of § 61-5-24 on the computation date for the year, then the employer's contribution rate shall be the rate appearing in Column "A" on the same line the employer's reserve ratio appears in Column "B" of the rate schedule applicable to that y…

The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.…

The employer's reserve ratio for calendar year 2010 and 2011 is the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years. The employer's reserve …

The employer's reserve ratio for calendar year 2015 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of t…

The employer's reserve ratio for calendar year 2018 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of t…

The employer's reserve ratio for calendar year 2020 to end of calendar year 2023 is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll…

The employer's reserve ratio for calendar year 2024 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of …

The employer's reserve ratio for calendar year 2026 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated, divided by the total taxable payroll of …

The department may refuse a reduced rate to any employer who is delinquent for contributions, interest, or reports. Source: SDC 1939, § 17.0822 (2) (b) (3) as added by SL 1947, ch 89 , § 1; SL 1961, ch 106 , § 2; SDCL § 61-5-21 ; SL 2012, ch 252 , § 59.

If on the last day of any calendar quarter through December 31, 2023, the amount in the unemployment compensation fund, as established by § 61-4-1 , including amounts receivable as federal reimbursements due the state for shareable benefit payments, is less than any amount appear…

Each employer eligible for experience rating, as provided for in § 61-5-24 , on the computation date for the year, shall also pay an administrative fee on wages, as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year …

Employers required by this title to pay contributions, except employers pursuant to chapter 61-5A , that reimburse the unemployment compensation trust fund for benefits paid in lieu of contributions, shall also pay an employer's investment in South Dakota's future fee, hereinafte…

The investment fee rate may not be increased over the applicable 1987 investment fee rate for any employer with a positive balance in the employer's experience-rating account on the computation date, as established in rules promulgated by the secretary of labor and regulation, in…

Transferred to § 61-5-41 by SL 2012, ch 252, § 59.

The Governor's Office of Economic Development shall report to either the Joint Committee on Appropriations or the Interim Committee on Appropriations on a biannual basis the following for each award or grant made from the fund: (1) The name of the recipient and the amount of the …

An employing unit, not otherwise subject to this title, which files with the Department of Labor and Regulation its written election to become an employer subject hereto for not less than two calendar years, shall, with the written approval of such election by the department, bec…

61-5-31 Interest on negative balance in employer's experience rating account. 61-5-32 Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions. 61-5-32.1 Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252 , § 59.…

Any employer whose experience rating account, as determined pursuant to § 61-5-25 , has a negative reserve shall, in addition to the contribution rate, pay interest on the negative balance in the employer's experience rating account, excluding any negative balance existing on Dec…

Any nonprofit organization or group of such organizations or political subdivisions which, pursuant to § 61-1-13 or 61-1-15 and 61-1-36 , is, or becomes, subject to this title shall pay contributions under the provisions of chapter 61-5 , unless it elects, as provided in chapter …

Both the claimant and the governing body may appeal as provided in §

Transferred to § 61-5-51 by SL 2012, ch 252, § 59.