Title 61, REEMPLOYMENT ASSISTANCE

Temporary and obsolete.

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…

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…

The Governor's Office of Economic Development shall provide a written report to the Joint Committee on Appropriations, the House Committee on State Affairs, the House Committee on Commerce and Energy, the Senate Committee on State Affairs, Senate Committee on Commerce and Energy,…

If an applicant for an award from the employer's investment in South Dakota's future fund is a business, the applicant must submit a business plan to the Governor's Office of Economic Development before the Governor may award the applicant any moneys from the fund. The applicant'…

Moneys from the employer's investment in South Dakota's future fund may be awarded only to reimburse the actual cost of the research or economic development project. Before any moneys may be expended from the fund, the applicant shall sign an agreement with the Governor's Office …

Before the Governor may approve the award of moneys from the employer's investment in South Dakota's future fund, the Governor's Office of Economic Development shall provide a detailed recommendation for the award to the Governor. Upon receiving approval for the award from the Go…

The Governor's Office of Economic Development shall promulgate rules, pursuant to chapter 1-26 , establishing: (1) The process by which an industry is determined to be a key industry for the purposes of subdivision 61-5-29.1 (1); (2) The process by which an individual or entity a…

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…

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 § 61-7-5 . Any decision reached pursuant to that section is binding. Source: SDC 1939, § 17.0823 (3) (d) (6) as added by SL 1965, ch 99 ; SL 2008, ch 277 , § 74; SDCL § 61-5-11 ; 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…

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…

The secretary may promulgate rules pursuant to chapter 1-26 to implement the application of § 61-5-46 to the assignment of rates and transfers of experience. Source: SL 2005, ch 281 , § 4; SDCL § 61-5-32.3; SL 2012, ch 252 , § 59.

Terms used in §§ 61-5-46 to 61-5-48 , inclusive, mean: (1) "Person," person as defined by section 7701(a)(1) of the Internal Revenue Code of 1986; and (2) "Trade or business," includes the employer's workforce. Source: SL 2005, ch 281 , § 5; SDCL § 61-5-32.4; SL 2012, ch 252 , § …

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…

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.