61-1-48.Employer's contributions to certain plans not deemed wages.
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 class or classes of persons including any amount paid by an employing unit for insurance on annuities, or into a fund, to provide for any payment on account of:
(1)Sickness or accident disability. However, in the case of payments made to an employee or any one of the employee's dependents, this subdivision excludes from wages only payments received under a worker's compensation law;
(2)Medical or hospitalization expenses in connection with sickness or accident disability;
(3)Death; or
(4)Retirement or pension if the payment is made pursuant to a qualified plan as provided in 26 U.S. C. §§401(k), 403b, 408(k), 457, and 408(p), other than any elective contributions under paragraph (2)(A)(i) thereof, as of January 1, 2006.
Source: SDC 1939, §17.0802 (13) (b) as added by SL 1941, ch 82, §4; SL 1985, ch 396, §2; SL 2006, ch 266, §1; SL 2007, ch 298, §1; SDCL §61-1-32; SL 2012, ch 252, §59.
Structure South Dakota Codified Laws
Title 61 - Reemployment Assistance
Chapter 01 - Definitions And General Provisions
Section 61-1-1 - Definition of terms.
Section 61-1-2 - Department to administer title.
Section 61-1-3 - Employing unit defined.
Section 61-1-4 - Employer defined.
Section 61-1-5 - Successor employers subject to coverage.
Section 61-1-5.1 - Combined payrolls of predecessor and successor qualifying for coverage.
Section 61-1-6 - Employer subject to coverage by addition of another employing unit.
Section 61-1-7 - Extension of coverage to employment taxed under federal law.
Section 61-1-8 - Required coverage continues until terminated by law.
Section 61-1-9 - Elective coverage continues for period of election.
Section 61-1-10 - Employment defined.
Section 61-1-11 - Employee and independent contractor distinguished.
Section 61-1-12 - Agent-drivers, commission-drivers, and salesmen included.
Section 61-1-13 - Employment by state or instrumentalities included.
Section 61-1-15 - Employment by religious, charitable, educational, or other organization included.
Section 61-1-17 - Agricultural labor included--Criteria.
Section 61-1-18 - Services included within agricultural labor.
Section 61-1-19 - Certain domestic service included.
Section 61-1-20 - Foreign service for employer with principal place of business in state included.
Section 61-1-22 - Foreign service for employer resident in state included.
Section 61-1-23 - Elective coverage of foreign service.
Section 61-1-24 - American employer defined.
Section 61-1-25 - Crew members of American vessels included.
Section 61-1-27 - Service considered within state--Services in more than one state.
Section 61-1-28 - Services within state not covered by any other compensation law.
Section 61-1-30 - Service outside state controlled from within state.
Section 61-1-33 - Employment exempt under Federal Unemployment Tax Act.
Section 61-1-34 - Foreign government service exempt.
Section 61-1-35 - Instrumentalities of foreign governments exempt.
Section 61-1-36 - Exempt employment by churches, institutions and state.
Section 61-1-38 - Student nurses, interns, and hospital patients exempt.
Section 61-1-39 - Newspaper delivery by minors exempt.
Section 61-1-41 - Insurance agents and solicitors exempt.
Section 61-1-44 - Employment by close relative exempt.
Section 61-1-45 - Coverage determined by nature of employment for major part of pay period.
Section 61-1-46 - Wages defined--Maximum annual wages subject to coverage.
Section 61-1-47 - National Guard weekend training payments not deemed wages.
Section 61-1-48 - Employer's contributions to certain plans not deemed wages.
Section 61-1-49 - Social security tax payments not deemed wages.
Section 61-1-50 - Dismissal payments not deemed wages.
Section 61-1-51 - Week of unemployment defined.
Section 61-1-52 - Registration at employment office required to commence week of unemployment.
Section 61-1-53 - Rules covering temporary or partial employment.
Section 61-1-54 - Rules covering seasonal employment.
Section 61-1-55 - Title inoperative if federal tax inoperative--Disposition of unobligated funds.