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Section 61-5-1 - Employer subject to title for entire year. - 61-5-1. Employer subject to title for entire year. Any employing...
Section 61-5-3 - Elective coverage of employer--Minimum period of coverage--Notice of termination. - 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. - 61-5-4. Elective coverage of distinct place of business--Minimum period of...
Section 61-5-5 - Termination of elective coverage on notice by secretary. - 61-5-5. Termination of elective coverage on notice by secretary. The...
Section 61-5-11 - Termination of coverage on application by employer no longer subject to title. - 61-5-11. Termination of coverage on application by employer no longer...
Section 61-5-15 - Termination of coverage on transfer of account to successor in business. - 61-5-15. Termination of coverage on transfer of account to successor...
Section 61-5-17 - Termination of coverage on employer's cessation of business. - 61-5-17. Termination of coverage on employer's cessation of business. The...
Section 61-5-18 - Provisions governing employers' contributions. - 61-5-18. Provisions governing employers' contributions. Contributions to the unemployment compensation...
Section 61-5-23 - Rules establishing method of computing employers' contributions. - 61-5-23. Rules establishing method of computing employers' contributions. The secretary...
Section 61-5-24 - Initial contribution rates for employers--Employer classification--Experience rating. - 61-5-24. Initial contribution rates for employers--Employer classification--Experience rating. An employer...
Section 61-5-25 - Employer's contribution rate--Rate schedule based on average high cost multiplier ratio. - 61-5-25. Employer's contribution rate--Rate schedule based on average high cost...
Section 61-5-25.1 - Employer's reserve ratio for 2007 through 2009. - 61-5-25.1. Employer's reserve ratio for 2007 through 2009. The employer's...
Section 61-5-25.2 - Employer's contribution rates for 2010 through 2014. - 61-5-25.2. Employer's contribution rates for 2010 through 2014. The employer's...
Section 61-5-25.3 - Employer's reserve ratio--Contribution rates for 2015 through 2017. - 61-5-25.3. Employer's reserve ratio--Contribution rates for 2015 through 2017. The...
Section 61-5-25.4 - Employer's reserve ratio--Contribution rates for 2018 through 2019. - 61-5-25.4. Employer's reserve ratio--Contribution rates for 2018 through 2019. The...
Section 61-5-25.5 - Employer's reserve ratio--Contribution rates for 2020 and thereafter. - 61-5-25.5. Employer's reserve ratio--Contribution rates for 2020 and thereafter. The...
Section 61-5-27 - Reduced rate refused for delinquencies. - 61-5-27. Reduced rate refused for delinquencies. The department may refuse...
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. - 61-5-28. Increase in all employers' rates on reduction of amount...
Section 61-5-28.1 - Administrative fee. - 61-5-28.1. Administrative fee. Each employer eligible for experience-rating as defined...
Section 61-5-29 - Investment fee. - 61-5-29. Investment fee. Employers required by this title to pay...
Section 61-5-29.1 - Employer's investment in state's future fund--Purposes--Expenditures. - 61-5-29.1. Employer's investment in state's future fund--Purposes--Expenditures. There is hereby...
Section 61-5-31 - Interest on negative balance in employer's experience rating account. - 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. - 61-5-32. Contributions by nonprofit organizations or political subdivisions--Direct payment of...
Section 61-5-33 - Rights of appeal under political subdivision coverage. - 61-5-33. Rights of appeal under political subdivision coverage. Both the...
Section 61-5-34 - Voluntary additional contributions credited to employer's account. - 61-5-34. Voluntary additional contributions credited to employer's account. Any employer...
Section 61-5-35 - Contributions paid in accordance with rules. - 61-5-35. Contributions paid in accordance with rules. Contributions for each...
Section 61-5-36 - Deduction of contributions from wages prohibited. - 61-5-36. Deduction of contributions from wages prohibited. No contributions may...
Section 61-5-37 - Contributions credited to experience-rating accounts. - 61-5-37. Contributions credited to experience-rating accounts. The Department of Labor...
Section 61-5-38 - Benefits charged against accounts--Allocation among successive employers in base period. - 61-5-38. Benefits charged against accounts--Allocation among successive employers in base...
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...
Section 61-5-40 - Charges to experience-rating accounts not applicable to employers reimbursing benefits. - 61-5-40. Charges to experience-rating accounts not applicable to employers reimbursing...
Section 61-5-41 - Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account. - 61-5-41. Proration among all employer experience-rating accounts of benefits paid...
Section 61-5-42 - Succession to experience-rating account on acquisition of business by another--Federal standards to be met. - 61-5-42. Succession to experience-rating account on acquisition of business by...
Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers. - 61-5-43. Circumstance warranting return of experience-rating accounts to sellers. Any...
Section 61-5-44 - New experience-rating account established after five years without coverage--Prior balances not considered--Exception. - 61-5-44. New experience-rating account established after five years without coverage--Prior...
Section 61-5-45 - Experience-rating account continued during employer's military service--Reestablishment on resumption of business. - 61-5-45. Experience-rating account continued during employer's military service--Reestablishment on resumption...
Section 61-5-46 - Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception. - 61-5-46. Mandatory transfer of experience-rating account on transfer of business...
Section 61-5-47 - Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties. - 61-5-47. Knowing violation or attempted violation of §61-5-46 related to...
Section 61-5-48 - Rules to implement application of § 61-5-46. - 61-5-48. Rules to implement application of §61-5-46. The secretary may...
Section 61-5-49 - Definitions applicable to §§ 61-5-46 to 61-5-48. - 61-5-49. Definitions applicable to §§61-5-46 to 61-5-48. Terms used in...
Section 61-5-50 - Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards. - 61-5-50. Interpretation and application of §§61-5-46 to 61-5-49 to meet...
Section 61-5-51 - Waiver of mandatory transfer of experience-rating account--Conditions. - 61-5-51. Waiver of mandatory transfer of experience-rating account--Conditions. The Department...
Section 61-5-52 - Procedures to identify transfer or acquisition of business. - 61-5-52. Procedures to identify transfer or acquisition of business. The...
Section 61-5-53 - Pooled fund maintained by department--Moneys credited. - 61-5-53. Pooled fund maintained by department--Moneys credited. The department shall...
Section 61-5-54 - Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses. - 61-5-54. Violation by employer to reduce benefits or contributions as...
Section 61-5-55 - Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor. - 61-5-55. Employee's agreement to pay employer's contributions void-- Deduction from...
Section 61-5-56 - Adjustment and refund of erroneous contributions. - 61-5-56. Adjustment and refund of erroneous contributions. If, not later...
Section 61-5-57 - Interest on delinquent contributions. - 61-5-57. Interest on delinquent contributions. Any contribution unpaid on the...
Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports. - 61-5-58. Penalty for failure to timely pay contributions or submit...
Section 61-5-59 - Delinquent contributions as lien on employer's property--Attachment and continuation of lien. - 61-5-59. Delinquent contributions as lien on employer's property--Attachment and continuation...
Section 61-5-60 - Notice of lien filed with register of deeds. - 61-5-60. Notice of lien filed with register of deeds. In...
Section 61-5-61 - Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees. - 61-5-61. Book maintained by register of deeds--Contents of lien entry--Endorsement...
Section 61-5-62 - Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation. - 61-5-62. Distress warrant for collection of contributions--Sale of property and...
Section 61-5-63 - Return of uncollectible distress warrant. - 61-5-63. Return of uncollectible distress warrant. If the sheriff is...
Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant. - 61-5-64. Liability of county officer for failure to issue or...
Section 61-5-65 - Satisfaction of lien recorded on payment of contributions. - 61-5-65. Satisfaction of lien recorded on payment of contributions. Upon...
Section 61-5-66 - Civil action for collection of contributions--Preference on court calendar. - 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. - 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. - 61-5-68. Priority of contribution claims in state insolvency proceedings. In...
Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings. - 61-5-69. Priority of contribution claims in bankruptcy proceedings. In the...
Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions. - 61-5-70. Cancellation of uncollectible unemployment insurance contributions. If any liability...