STATE STATUTES & CODES

SOUTH DAKOTA STATUTES AND CODES

Chapter 05 - Employers' Contributions And Accounts

• Section 61-5-1 - Employer subject to title for entire year.
• Section 61-5-2 - Repealed.
• Section 61-5-3 - Elective coverage of employer--Minimum period of coverage--Notice of termination.
• Section 61-5-4 - Elective coverage of distinct place of business--Minimum period of coverage--Noticeof termination.
• Section 61-5-5 - Termination of elective coverage on notice by secretary.
• Section 61-5-5.1 - Contributions by nonprofit organizations or political subdivisions--Direct paymentof benefits in lieu of contributions.
• Sections 61-5-6 to 61-5-9 - Repealed
• Section 61-5-10 - Repealed.
• Section 61-5-11 - Rights of appeal under political subdivision coverage.
• Section 61-5-12 - Repealed.
• Section 61-5-13 - Repealed.
• Section 61-5-14 - Repealed.
• Section 61-5-15 - Provisions governing employers' contributions.
• Section 61-5-16 - Repealed.
• Section 61-5-17 - Rules establishing method of computing employers' contributions.
• Section 61-5-18 - Contribution rate based on employer's experience-rating account and reserve ratio.
• Sections 61-5-18.1 to 61-5-18.4 - Temporary
• Sections 61-5-18.5 to 61-5-18.10 - Repealed
• Sections 61-5-18.11 to 61-5-18.13 - Repealed
• Section 61-5-18.14 - Employer's reserve ratio for 1993 to 2006.
• Section 61-5-18.15 - Employer's reserve ratio for 2007 through 2009.
• Section 61-5-18.16 - Interest on negative balance in employer's experience rating account.
• Section 61-5-18.17 - Employer's reserve ratio for 2010 and thereafter.
• Section 61-5-19 - Repealed.
• Section 61-5-19.1 - Repealed.
• Section 61-5-20 - Repealed.
• Section 61-5-20.1 - Repealed.
• Section 61-5-20.2 - Initial contribution rates for employers--Employer classification--Experience rating.
• Section 61-5-20.3 - Qualification for rate based on experience by employer moving from another state--Information certified.
• Section 61-5-20.4 - Withdrawal of request for contribution rate based on experience--Time.
• Section 61-5-20.5 - Information required on benefits paid in other states on transferred operations.
• Section 61-5-20.6 - Consideration of experience in state from which operation transferred--Computationof contribution rate.
• Section 61-5-20.7 - Contribution rate--Minimum.
• Section 61-5-21 - Reduced rate refused for delinquencies.
• Section 61-5-22 - Repealed.
• Section 61-5-23 - Increase in all employers' rates on reduction of amount in the unemploymentcompensation fund--Application and duration of rate--Amount payable.
• Section 61-5-23.1 - Repealed.
• Section 61-5-23.2 - Repealed.
• Section 61-5-24 - Voluntary additional contributions credited to employer's account.
• Section 61-5-24.1 - Investment fee defined--Fee rate--Terms and conditions of payment and collection--Deposit of proceeds--Limitation on increase.
• Sections 61-5-24.2, 61-5-25 - Employer's investment in state's future fund--Purposes--Expenditures. Contributions paid in accordance with rules
• Section 61-5-26 - Deduction of contributions from wages prohibited.
• Section 61-5-27 - Contributions credited to experience-rating accounts.
• Section 61-5-28 - Benefits charged against accounts--Allocation among successive employers in baseperiod.
• Section 61-5-29 - Benefits charged against experience-rating accounts--Causes of separation fromwhich account not chargeable.
• Section 61-5-29.1 - Charges to experience-rating accounts not applicable to employers reimbursingbenefits.
• Section 61-5-29.2 - Benefits prorated among all employer experience-rating accounts--Computation.
• Section 61-5-30 - Repealed.
• Section 61-5-31 - New experience-rating account established after five years without coverage--Priorbalances not considered--Exception.
• Section 61-5-32 - Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
• Section 61-5-32.1 - Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
• Section 61-5-32.2 - Knowing violation or attempted violation of § 61-5-32.1 related to determiningcontribution rate assignment as misdemeanor--Additional penalties.
• Section 61-5-32.3 - Rules to implement application of § 61-5-32.1.
• Section 61-5-32.4 - Definitions applicable to §§ 61-5-32.1 to 61-5-32.3, inclusive.
• Section 61-5-32.5 - Interpretation and application of §§ 61-5-32.1 to 61-5-32.5, inclusive, to meet federalstandards.
• Section 61-5-33 - Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
• Section 61-5-33.1 - Waiver of mandatory transfer of experience-rating account--Conditions.
• Section 61-5-33.2 - Circumstance warranting return of experience-rating accounts to sellers.
• Section 61-5-33.3 - Procedures to identify transfer or acquisition of business.
• Section 61-5-34 - Pooled fund maintained by department--Moneys credited.
• Section 61-5-35 - Violation by employer to reduce benefits or contributions as misdemeanor--Separateoffenses.
• Section 61-5-36 - Employee's agreement to pay employer's contributions void-- Deduction from wagesprohibited--Violation as misdemeanor.
• Section 61-5-37 - Adjustment and refund of erroneous contributions.
• Section 61-5-38 - Interest on delinquent contributions.
• Section 61-5-38.1 - Repealed.
• Section 61-5-39 - Penalty for failure to pay contributions or make reports.
• Section 61-5-40 - Delinquent contributions as lien on employer's property--Attachment andcontinuation of lien.
• Section 61-5-41 - Notice of lien filed with register of deeds.
• Section 61-5-42 - Book maintained by register of deeds--Contents of lien entry-- Endorsement andrecording of notice--Exemption from fees.
• Section 61-5-43 - Distress warrant for collection of contributions--Sale of property and disposition ofproceeds--Sheriff's compensation.
• Section 61-5-44 - Return of uncollectible distress warrant.
• Section 61-5-45 - Liability of county officer for failure to issue or execute distress warrant.
• Section 61-5-46 - Satisfaction of lien recorded on payment of contributions.
• Section 61-5-47 - Civil action for collection of contributions--Preference on court calendar.
• Section 61-5-48 - Action in South Dakota for contributions to other states--Reciprocity.
• Sections 61-5-49, 61-5-50 - Priority of contribution claims in state insolvency proceedings. Priority of contribution claims in bankruptcy proceedings
• Section 61-5-51 - Termination of coverage on application by employer no longer subject to title.
• Section 61-5-52 - Termination of coverage on transfer of account to successor in business.