South Dakota Codified Laws
Chapter 05 - Employers' Contributions And Accounts
Section 61-5-39 - Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.

61-5-39. Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.
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 basis of a period of employment may be charged to the experience-rating account of any employer, except as provided in §61-5-41, if the claimant:
(1)Voluntarily separated without good cause attributable to the employer or the employment;
(2)Was discharged or suspended for misconduct connected with the employment, or for conduct mandated by religious belief which belief cannot be reasonably accommodated by the employer;
(3)Was discharged or suspended for inability or incompetence to successfully complete a ninety-day probationary period established between the employer and employee at the time of employment;
(4)Earned total base period wages of less than one hundred dollars with one employer;
(5)Is receiving benefits while in approved training authorized by §61-6-21;
(6)Performed services while incarcerated in a custodial or penal institution and terminated such employment because of his transfer or release from the institution;
(7)Received benefits for unemployment directly caused by a major natural disaster declared by the president pursuant to section 410(a) of the Robert T. Stafford Disaster Relief and Employment Assistance Act, 42 U.S.C. §5177, if the individual would have been eligible for disaster unemployment assistance with respect to that unemployment but for the receipt of reemployment assistance or unemployment insurance benefits;
(8)Received benefits for unemployment resulting directly from the reinstatement of another employee upon that employee's completion of service in the uniformed services as provided in 38 U.S.C. §4303(13) as of January 1, 2005, or the completion of state active duty by members of the National Guard who are activated pursuant to a call from the Governor as provided by law; or
(9)Voluntarily separated to accompany a spouse who was reassigned from one military assignment to another.
However, no relief of charges applies if the department determines that an erroneous payment has been made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to the department's request for information relating to the payment of benefits. For the purposes of this section, an erroneous payment is a payment that would not have been made but for the failure of the employer or the employer's agent to fully respond to the department's request pursuant to §61-7-5.

Source: SDC 1939, § 17.0822 (4) (c) as added by SL 1943, ch 77, § 4; SL 1947, ch 89, § 1; SL 1951, ch 94, § 6; SL 1953, ch 78; SDC Supp 1960, § 17.0822 (3) (b); SL 1961, ch 106, § 3; SL 1971, ch 276, § 46; SL 1981, ch 370; SL 1982, ch 372, § 1; SL 1984, ch 336, § 1; SL 1987, ch 388, § 1; SL 1989, ch 449, § 3; SL 1991, ch 413, § 2; SL 1994, ch 392, § 1; SL 2005, ch 283, § 1; SDCL § 61-5-29; SL 2012, ch 252, § 59; SL 2012, ch 253, § 2; SL 2013, ch 258, § 2; SL 2019, ch 216, § 13; SL 2020, ch 215, § 1, eff. Jul. 1, 2021.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 61 - Reemployment Assistance

Chapter 05 - Employers' Contributions And Accounts

Section 61-5-1 - Employer subject to title for entire year.

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--Notice of termination.

Section 61-5-5 - Termination of elective coverage on notice by secretary.

Section 61-5-11 - Termination of coverage on application by employer no longer subject to title.

Section 61-5-15 - Termination of coverage on transfer of account to successor in business.

Section 61-5-17 - Termination of coverage on employer's cessation of business.

Section 61-5-18 - Provisions governing employers' contributions.

Section 61-5-23 - Rules establishing method of computing employers' contributions.

Section 61-5-24 - Initial contribution rates for employers--Employer classification--Experience rating.

Section 61-5-25 - Employer's contribution rate--Rate schedule based on average high cost multiplier ratio.

Section 61-5-25.1 - Employer's reserve ratio for 2007 through 2009.

Section 61-5-25.2 - Employer's contribution rates for 2010 through 2014.

Section 61-5-25.3 - Employer's reserve ratio--Contribution rates for 2015 through 2017.

Section 61-5-25.4 - Employer's reserve ratio--Contribution rates for 2018 through 2019.

Section 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 and thereafter.

Section 61-5-27 - Reduced rate refused for delinquencies.

Section 61-5-28 - Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.

Section 61-5-28.1 - Administrative fee.

Section 61-5-29 - Investment fee.

Section 61-5-29.1 - Employer's investment in state's future fund--Purposes--Expenditures.

Section 61-5-31 - Interest on negative balance in employer's experience rating account.

Section 61-5-32 - Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.

Section 61-5-33 - Rights of appeal under political subdivision coverage.

Section 61-5-34 - Voluntary additional contributions credited to employer's account.

Section 61-5-35 - Contributions paid in accordance with rules.

Section 61-5-36 - Deduction of contributions from wages prohibited.

Section 61-5-37 - Contributions credited to experience-rating accounts.

Section 61-5-38 - Benefits charged against accounts--Allocation among successive employers in base period.

Section 61-5-39 - Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.

Section 61-5-40 - Charges to experience-rating accounts not applicable to employers reimbursing benefits.

Section 61-5-41 - Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.

Section 61-5-42 - Succession to experience-rating account on acquisition of business by another--Federal standards to be met.

Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers.

Section 61-5-44 - New experience-rating account established after five years without coverage--Prior balances not considered--Exception.

Section 61-5-45 - Experience-rating account continued during employer's military service--Reestablishment on resumption of business.

Section 61-5-46 - Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.

Section 61-5-47 - Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.

Section 61-5-48 - Rules to implement application of § 61-5-46.

Section 61-5-49 - Definitions applicable to §§ 61-5-46 to 61-5-48.

Section 61-5-50 - Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.

Section 61-5-51 - Waiver of mandatory transfer of experience-rating account--Conditions.

Section 61-5-52 - Procedures to identify transfer or acquisition of business.

Section 61-5-53 - Pooled fund maintained by department--Moneys credited.

Section 61-5-54 - Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.

Section 61-5-55 - Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.

Section 61-5-56 - Adjustment and refund of erroneous contributions.

Section 61-5-57 - Interest on delinquent contributions.

Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports.

Section 61-5-59 - Delinquent contributions as lien on employer's property--Attachment and continuation of lien.

Section 61-5-60 - Notice of lien filed with register of deeds.

Section 61-5-61 - Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.

Section 61-5-62 - Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.

Section 61-5-63 - Return of uncollectible distress warrant.

Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant.

Section 61-5-65 - Satisfaction of lien recorded on payment of contributions.

Section 61-5-66 - Civil action for collection of contributions--Preference on court calendar.

Section 61-5-67 - Action in South Dakota for contributions to other states--Reciprocity.

Section 61-5-68 - Priority of contribution claims in state insolvency proceedings.

Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings.

Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions.