9 chapters · 371 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 § 61-1-10.10 SDCL 61-1-10.10
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Repealed by SL 1990, ch 415 , § 3.
SDCL § 61-1-10.11 SDCL 61-1-10.11
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Repealed by SL 1991, ch 414 , § 1.
SDCL § 61-1-10.3 SDCL 61-1-10.3
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Transferred to § 61-1-15 by SL 2012, ch 252, § 59.
SDCL § 61-1-10.4 SDCL 61-1-10.4
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Transferred to § 61-1-36 by SL 2012, ch 252, § 59.
SDCL § 61-1-10.5 Transferred to § 61-1-20 by SL 2012, ch 252, § 59
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61-1-10.6 to 61-1-10.9. Transferred to §§ 61-1-22 to 61-1-25 by SL 2012, ch 252, § 59.
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)…
SDCL § 61-1-14 Unemployment compensation funds for political subdivisions permitted--Expenditures from fund
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The governing body of any political subdivision may establish an unemployment insurance compensation fund. Expenditures from the fund shall be made only for payment of reemployment assistance or unemployment insurance claims pursuant to the Federal Unemployment Insurance Act of 1…
SDCL § 61-1-15 Employment by religious, charitable, educational, or other organization included
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The term, employment, includes services performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met and if such services are not excluded from employment under subdivision 61-1-36(1), (2), (…
SDCL § 61-1-16 SDCL 61-1-16
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Repealed by SL 1977, ch 420 , § 38.
SDCL § 61-1-16.1 SDCL 61-1-16.1
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Transferred to § 61-1-14 by SL 2012, ch 252, § 59.
SDCL § 61-1-17 Agricultural labor included--Criteria
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As used in this title, the term, employment, includes service performed by an individual in agricultural labor as defined in § 61-1-18 when: (1) The service is performed for a person who: (a) During any calendar quarter in either the current or the preceding calendar year paid re…
SDCL § 61-1-18 Services included within agricultural labor
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As used in this title, the term, agricultural labor, includes all services performed: (1) On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising…
SDCL § 61-1-18.1 SDCL 61-1-18.1
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Transferred to § 61-1-33 by SL 2012, ch 252, § 59.
SDCL § 61-1-19 Certain domestic service included
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As used in this title, the term, employment, includes domestic service performed for a person who paid cash remuneration of one thousand dollars or more in the current calendar year or the preceding calendar year to individuals employed in such domestic service in any calendar qu…
SDCL § 61-1-2 Department to administer title
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The Department of Labor and Regulation shall administer this title. Source: SDC 1939, § 17.0801 as added by SL 1947, ch 88 , § 1; SL 2008, ch 277 , § 1; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 33, eff. Apr. 12, 2011.
SDCL § 61-1-20 Foreign service for employer with principal place of business in state included
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The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer (other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel…
SDCL § 61-1-21 SDCL 61-1-21
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Repealed by SL 1989, ch 446 .
SDCL § 61-1-22 Foreign service for employer resident in state included
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The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, in the employ of an American employer other than service which is deemed employment under § 61-1-26 or 61-1-27 or the parallel …
SDCL § 61-1-23 Elective coverage of foreign service
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The term, employment, includes the service of an individual who is a citizen of the United States, performed outside the United States except in Canada, or in the case of the Virgin Islands, after December thirty-first in the year the United States secretary of labor approves the…
SDCL § 61-1-24 American employer defined
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The term, American employer, for the purposes of §§ 61-1-20 , 61-1-22 , and 61-1-23 means a person who is: (1) An individual who is a resident of the United States; or (2) A partnership if two-thirds or more of the partners are residents of the United States; or (3) A trust, if a…
SDCL § 61-1-25 Crew members of American vessels included
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Notwithstanding § 61-1-26 , the term, employment, includes all service performed by an officer or member of the crew of an American vessel on or in the connection with such vessel, if the operating office, from which the operations of such vessel operating on navigable waters wit…
SDCL § 61-1-26 Service within and without state included--Base of operations or residence as basis for coverage
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As used in this chapter, the term, employment, includes an individual's entire service, performed within or both within and without this state if: (1) The service is localized in this state; or (2) The service is not localized in any state but some of the service is performed in …
SDCL § 61-1-27 Service considered within state--Services in more than one state
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Service is considered to be within a state if: (1) The service is performed entirely within the state; or (2) The service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state, such a…
SDCL § 61-1-28 Services within state not covered by any other compensation law
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Services performed within this state but not covered under § 61-1-26 shall be deemed to be employment subject to this title if contributions are not required and paid with respect to such services under an unemployment compensation law of any other state or of the federal governm…
SDCL § 61-1-29 SDCL 61-1-29
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Repealed by SL 1971, ch 276 , § 93.
SDCL § 61-1-3 Employing unit defined
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As used in this title, the term, employing unit, means an individual or type of organization, including any partnership, limited liability company, association, trust, estate, joint-stock company, insurance company or corporation, whether domestic or foreign, or the receiver, tru…
SDCL § 61-1-30 Service outside state controlled from within state
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The term, employment, includes an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if: (1) The service is not covered under the reemployment assistance or unemployment compensation law of any other state, the Virgin Islands, or Can…
SDCL § 61-1-31 Federal employment exempt--Payments permitted by Congress--Refund when state not certified
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As used in this title, the term, employment, does not include service performed in the employ of the United States government or an instrumentality of the United States immune under the Constitution of the United States from the contributions imposed by this title. However, to th…
SDCL § 61-1-31.1 SDCL 61-1-31.1
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Transferred to § 61-1-47 by SL 2012, ch 252, § 59.
SDCL § 61-1-32 Employment exempt when covered by federal compensation law--Agreements for reciprocal treatment
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As used in this title, the term, employment, does not include service with respect to which reemployment assistance or unemployment compensation is payable under an unemployment compensation system established by an act of Congress. However, the Department of Labor and Regulation…
SDCL § 61-1-33 Employment exempt under Federal Unemployment Tax Act
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As used in this title, the term, employment, does not include employment specifically exempted from coverage under the Federal Unemployment Tax Act. Source: SDC 1939, § 17.0802 (7) (g) as added by SL 1968, ch 88 ; SL 2008, ch 277 , § 20; SDCL § 61-1-18.1 ; SL 2012, ch 252 , § 59.
SDCL § 61-1-34 Foreign government service exempt
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As used in this title, the term, employment, does not include service performed in the employ of a foreign government, including service as a consular or other officer or employee or nondiplomatic representative. Source: SDC 1939, § 17.0802 (7) (g) (14) as added by SL 1941, ch 82…
SDCL § 61-1-35 Instrumentalities of foreign governments exempt
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As used in this title, the term, employment, does not include service performed in the employ of an instrumentality wholly owned by a foreign government: (1) If the service is of a character similar to that performed in foreign countries by employees of the United States governme…
SDCL § 61-1-36 Exempt employment by churches, institutions and state
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For the purposes of §§ 61-1-13 and 61-1-15 the term, employment, does not apply to service performed: (1) In the employ of: (a) A church or convention or association of churches, or (b) An organization which is operated primarily for religious purposes and which is operated, supe…
SDCL § 61-1-37 Incidental and student employment by educational institutions and nonprofit organizations exempt
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As used in this title, the term, employment, does not include: (1) Service performed during a calendar quarter in the employ of an organization exempt from income tax under section 501(a)(other than an organization described in 401(a)) or under section 521 of the Federal Internal…
SDCL § 61-1-38 Student nurses, interns, and hospital patients exempt
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As used in this title, the term, employment, does not include: (1) Service performed as a student nurse in the employ of a hospital or nurses training school by an individual who is enrolled in and is regularly attending classes in a nurses training school chartered or approved p…
SDCL § 61-1-39 Newspaper delivery by minors exempt
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As used in this title, the term, employment, does not include service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution. …
SDCL § 61-1-4 Employer defined
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As used in this title, the term, employer, means: (1) For each calendar year, any employing unit which: (a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or (b) For some …
SDCL § 61-1-40 Repealed by SL 2008, ch 277 , § 37
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61-1-41 Insurance agents and solicitors exempt. 61-1-42 61-1-42 , 61-1-43. Repealed by SL 2008, ch 277 , §§ 39, 40. 61-1-44 Employment by close relative exempt. 61-1-45 Coverage determined by nature of employment for major part of pay period. 61-1-46 Wages defined--Maximum annual…
SDCL § 61-1-41 Insurance agents and solicitors exempt
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As used in this title, the term, employment, does not include service performed by an individual for a person as an insurance agent or as an insurance solicitor, if all the services performed by the individual for the person is performed for remuneration solely by way of commissi…
SDCL § 61-1-44 Employment by close relative exempt
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As used in this title, the term, employment, does not include service performed by an individual in the employ of the individual's son, daughter, or spouse and service performed by a child under the age of twenty-one in the employ of the individual's father or mother. Source: SL …
SDCL § 61-1-45 Coverage determined by nature of employment for major part of pay period
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If the services performed during one-half or more of any period by an individual for the person employing the individual constitute employment, all the services of the individual for the period are deemed to be employment; but if the services performed during more than one-half o…
SDCL § 61-1-46 Wages defined--Maximum annual wages subject to coverage
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As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer's predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subjec…
SDCL § 61-1-47 National Guard weekend training payments not deemed wages
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As used in this title, the term, wages, does not include payments received by members of the South Dakota National Guard for weekend training. Source: SL 1981, ch 368 , § 1; SL 2008, ch 277 , § 32; SDCL § 61-1-31.1 ; SL 2012, ch 252 , § 59.
SDCL § 61-1-48 Employer's contributions to certain plans not deemed wages
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As used in this title, the term, wages, does not include the amount of any payment with respect to services performed on behalf of any person in its employ under a plan or system established by an employing unit which makes provision for persons in its employ generally or for a c…
SDCL § 61-1-49 Social security tax payments not deemed wages
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As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code. Source: S…
SDCL § 61-1-5 Successor employers subject to coverage
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As used in this title, the term, employer, includes any individual, group of individuals, or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to thi…