Title 3, PUBLIC OFFICERS AND EMPLOYEES

The county auditor may be deputized by the administrator to collect delinquent social security employment taxes and reports and his cost of travel accruing while on official business as a deputy of the administrator shall be reimbursed by his county which shall reclaim such trave…

The old age and survivors insurance indemnity and interest fund shall not revert but shall continue as a special revenue fund for the purpose of paying premiums and interest due the federal government on delinquent old age and survivors insurance employment taxes and reports of t…

The administrator shall promulgate rules, pursuant to chapter 1-26 , for the administration of this chapter and in conformity with section 218 of Title II of the federal Social Security Act and federal regulations adopted pursuant thereto. Such rules shall include procedures to d…

Any instrumentality jointly created by this state and any other state or states is hereby authorized upon the granting of like authority by such other state or states: (1) To enter into an agreement with the secretary of Health and Human Services whereby the benefits of the feder…

If any provision of this chapter, or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to other persons or circumstance shall not be affected thereby. Source: SL 1951, ch 100 , § 13; SDC Supp …

There is hereby created a State Social Security and the Internal Revenue Service Division in the office and under the direction of the state auditor. Source: SL 1951, ch 100 , § 12; SL 1953, ch 86 ; SDC Supp 1960, § 17.1211 (1); SL 1980, ch 30 , § 2.

The state auditor shall appoint an administrator and other such employees as may be necessary and fix their bonds, salaries, and compensation. The administrator shall: (1) Serve as a liaison between the Social Security Administration and the Internal Revenue Service and all state…

The employee's tax imposed by this chapter may be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee or employer from liability for such contribution. If more or less than the correc…

The State of South Dakota and all its political subdivisions may come under and within the provisions of Title II of the federal Social Security Act, as amended, and all qualifying employees and officers of the State of South Dakota and its political subdivisions, shall thereupon…

The administrator, with the approval of the Governor, is hereby authorized to enter into, on behalf of the state, an agreement with the secretary of Health and Human Services, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of t…

The state auditor shall issue warrants upon the funds in the state treasury, hereinafter appropriated, for such amount as may be required to pay the employer's tax upon wages and salaries of all state employees and shall deduct from the wages and salaries of all state employees c…

The State of South Dakota may receive into its general fund any moneys tendered or available from any source whatever for the purpose of reimbursing the State of South Dakota for the employer contributions made by the state pursuant to the provisions of this chapter. Source: SL 1…

Any and all state agencies, regulatory boards, and commissions whose administrative costs are paid by fees derived by activities of such boards, commissions, or agencies, as authorized by state law to carry on such activities, shall at a time and manner as the administrator may r…

Within three hundred sixty-five days of becoming a member, within ninety days of attaining age thirty-five, or within ninety days of the first anniversary of a marriage, a member may elect to provide the member's spouse with additional survivor protection by increasing the member…

The additional survivor protection option granted under § 3-12C-1001 is hereby extended to all current contributing members of the system for a period of three months commencing October 1, 1990, and ending December 31, 1990. In no event may the additional survivor protection be m…

The provisions of § 3-12C-1001 notwithstanding, on or after July 1, 2010, no member of the system may enroll in the program created under that section. Source: SL 2010, ch 22 , § 2; SDCL § 3-12-104.2 ; SL 2019, ch 22 , § 1.

The additional survivor protection payable under § 3-12C-1001 , on the death of the member or expiration of benefits that may have been paid pursuant to subdivision 3-12C-901(1) because there is no eligible child, entitles the surviving spouse of the member to an annual amount, p…

Terms used in this chapter mean: (1) "Actuarial accrued liability," the present value of all benefits less the present value of future normal cost contributions; (2) "Actuarial experience analysis," a periodic report that reviews basic experience data and furnishes actuarial anal…

For purposes of this chapter, "actuarial equivalent" means a benefit of equal value, computed on the basis of the interest rate, mortality, and baseline COLA assumptions adopted by the board for purposes of the actuarial valuation. If the board adopts a select and ultimate rate o…

For purposes of administering benefits pursuant to this chapter, the term, child, means an unmarried dependent child of the member, who has not passed the child's nineteenth birthday and each unmarried dependent child, who is totally and permanently disabled, either physically or…

For purposes of this chapter, "COLA" or "cost of living adjustment" means the annual increase, if any, as determined by § 3-12C-704 , in the amount of the benefit provided on July first, compounded annually. No COLA may be provided unless the member has received benefit payments …

For purposes of this chapter, "compensation" means gross wages paid to a member by the employer for credited service rendered during the period for which the payment was earned. Compensation includes: (a) Any amount reported as wages, tips, and other compensation on the member's …

For purposes of this chapter, "contributing member" means any member for whom the system receives an employer contribution report. The employer contribution report must state any contributions made for the member by the employer and employee. Source: SL 2016, ch 32 , § 53; SDCL §…

A member's period of active membership in the system is established by the date of the employer contribution report to the system, which must include the member's initial employee and employer contributions. A member's active membership is terminated when the system receives noti…

For purposes of this chapter, "disability" or "disabled" means any medically determinable physical or mental impairment that prevents a member from performing the member's usual duties for the member's employer, even with accommodations, or performing the duties of a comparable l…

For purposes of this chapter, "effective rate of interest" means the interest at an annually compounded rate to be established by the board for each fiscal year. The rate may be no greater than ninety percent of the average ninety-one day United States treasury bill rate for the …

For purposes of this chapter, "minimum actuarial requirement to support benefits" means the normal cost and the interest on and amortization of the unfunded actuarial accrued liability over a period not to exceed twenty years, all expressed in terms of a percentage of covered pay…

For purposes of this chapter, "spouse" means an individual who was married to the member at the time of the death of the member and whose marriage was both before the member's retirement and more than twelve months before the death of the member. Source: SL 2019, ch 22 , § 6; SL …

For any foundation member whose contributory service concluded before July 1, 2021, the term, final average compensation, means the highest average annual compensation earned by a member during any period of twelve consecutive calendar quarters during the member's last forty cale…

For any foundation member whose contributory service concluded before July 1, 2020, if the compensation received in the last calendar quarter considered exceeds a set percentage of the amount in the highest previous calendar quarter, or if the average compensation received in the…

For any foundation member whose contributory service concluded after June 30, 2021, and before July 1, 2022, the term, final average compensation, means the highest average annual compensation earned by a member during any period of sixteen consecutive calendar quarters during th…

For purposes of this section, the term, compensation year, means each separate, mutually exclusive period of four consecutive calendar quarters considered in the computation of final average compensation. The earliest compensation year is the earliest four consecutive calendar qu…

For any foundation member, normal retirement age is age sixty-five for Class A credited service and for Class B credited service as a justice, judge, and magistrate judge and age fifty-five for other Class B credited service. Source: SL 2016, ch 32 , § 28; SDCL § 3-12-89.6 ; SL 2…

Upon retirement, a foundation member shall receive a normal retirement benefit, commencing at normal retirement age or thereafter as provided for in § 3-12C-1113 , for Class A credited service, equal to the larger of one and seven-tenths percent of final average compensation for …

Upon retirement, a foundation member shall receive a normal retirement benefit, commencing at normal retirement age or thereafter as provided in § 3-12C-1113 , for Class B credited service other than as a justice, judge, or magistrate judge, equal to two and four-tenths percent o…

Upon retirement, a foundation member shall receive a normal retirement benefit, commencing at normal retirement age or thereafter as provided in § 3-12C-1113 , for the first fifteen years of Class B credited service as a justice, judge, or magistrate judge equal to three and seve…

Each member who retired before July 1, 2008, and each beneficiary of a deceased member who retired prior to July 1, 2008, shall receive a retirement benefit based on the provisions of § 3-12C-1106 , 3-12C-1107 , or 3-12C-1108 as applicable based on the member's final average comp…

For purposes of this chapter, "terminated" means a complete severance of employment from public service of any member by resignation or discharge and involves the following termination proceedings routinely followed by the member's participating unit: (a) Payment to the member fo…

For any foundation member, the term, reduction age, means the age at which the sum of the foundation member's age and credited service equals a number as follows: (1) For Class A credited service, an age not less than fifty-five and at which the sum of the foundation member's age…

Any vested foundation member can retire in the ten years preceding the member's normal retirement age and the retirement benefit shall be reduced by the lesser of the following: (1) One-fourth of one percent for each full month which remains between the date of commencement of pa…

Any foundation member who retires before being eligible for social security retirement benefits may elect to receive initial retirement benefit payments from the system in an amount greater than the standard benefit payments computed on the basis of the member's age and earnings …

A member may not elect to change normal payment of the member's retirement annuity in favor of adjusted payments pursuant to § 3-12C-1112 , or the opposite if more than one monthly retirement annuity payment has been made to the member. If a member who has received one adjusted p…

Unless a foundation member's required beginning date for retirement occurs first, the early or normal retirement benefit of a foundation member is effective in accordance with whichever of the following is last: (1) The first day of the month following the date on which the membe…

Upon the death of any foundation member who has reached normal retirement age or who has retired with a benefit payable from the system, the surviving spouse is eligible to receive a benefit, payable in monthly installments, equal to sixty percent of the retirement benefit that t…

If no family benefit is being paid pursuant to § 3-12C-907 , a surviving spouse of a contributing foundation member who had acquired at least three years of contributory service or noncontributory service or who died while performing usual duties for the employer and who died aft…

A foundation member's spouse who would be eligible to receive a surviving spouse benefit at age sixty-five may elect to start the benefit prior to age sixty-five but no earlier than the date on which the surviving spouse attains the age of fifty-five. The early surviving spouse b…