PocketLaw | South Dakota Codified Laws | Employers' Contributions And

Employers' Contributions And Accounts

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Employer subject to title for entire year.

Repealed by SL 1971, ch 276, § 93.

Elective coverage of employer--Minimum period of coverage--Notice of termination.

Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.

Termination of elective coverage on notice by secretary.

Section
61-5-5.1

Transferred to § 61-5-32 by SL 2012, ch 252, § 59.

61-5-6 to 61-5-9. Repealed by SL 1977, ch 420, § 38.

Section
61-5-10

Repealed by SL 1973, ch 306, § 4.

Section
61-5-11

Termination of coverage on application by employer no longer subject to title.

Section
61-5-12

Repealed by SL 1977, ch 420, § 38.

Section
61-5-13

Repealed by SL 1973, ch 306, § 4.

Section
61-5-14

Repealed by SL 1977, ch 420, § 38.

Section
61-5-15

Termination of coverage on transfer of account to successor in business.

Section
61-5-16

61-5-16.Repealed by SL 2008, ch 277, §75.

Section
61-5-17

Termination of coverage on employer's cessation of business.

Section
61-5-18

Provisions governing employers' contributions.

Section
61-5-18.1

Temporary and obsolete.

Section
61-5-18.5

Repealed by SL 1993, ch 377, §§ 4 to 9.

Section
61-5-18.11

61-5-18.11 to 61-5-18.13.Repealed by SL 2008, ch 277, §§78 to 80.

Section
61-5-18.14

Repealed by SL 2012, ch 252, § 56.

Section
61-5-18.15

Transferred to § 61-5-25.1 by SL 2012, ch 252, § 59.

Section
61-5-18.16

Transferred to § 61-5-31 by SL 2012, ch 252, § 59.

Section
61-5-18.17

Transferred to § 61-5-25.2 by SL 2012, ch 252, § 59.

Section
61-5-19

Repealed by SL 1984, ch 334, § 3.

Section
61-5-19.1

61-5-19.1.Repealed by SL 2008, ch 277, §81.

Section
61-5-20

Repealed by SL 1971, ch 276, § 93.

Section
61-5-20.1

Repealed by SL 1984, ch 334, § 4.

Section
61-5-20.2

Transferred to § 61-5-24 by SL 2012, ch 252, § 59.

Section
61-5-20.3

Transferred to §§ 61-5-26 to 61-5-26.4 by SL 2012, ch 252, § 59.

Section
61-5-21

Transferred to § 61-5-27 by SL 2012, ch 252, § 59.

Section
61-5-22

Repealed by SL 1984, ch 335, § 1.

Section
61-5-23

Rules establishing method of computing employers' contributions.

Section
61-5-23.1

Repealed by SL 1971, ch 276, § 93.

Section
61-5-23.2

61-5-23.2.Repealed by SL 2008, ch 277, §86.

Section
61-5-24

Initial contribution rates for employers--Employer classification--Experience rating.

Section
61-5-24.1

Transferred to §§ 61-5-29, 61-5-29.1 by SL 2012, ch 252, § 59.

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
61-5-26

61-5-26 to 61-5-26.4.Repealed by SL 2015, ch 259, §§4 to 8.

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
61-5-29.2

Transferred to § 61-5-41 by SL 2012, ch 252, § 59.

Section
61-5-30

61-5-30.Repealed by SL 2005, ch 280, §3.

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
61-5-32.1

Transferred to §§ 61-5-46 to 61-5-50 by SL 2012, ch 252, § 59.

Section
61-5-33

Rights of appeal under political subdivision coverage.

Section
61-5-33.1

Transferred to § 61-5-51 by SL 2012, ch 252, § 59.

Section
61-5-33.2

Transferred to § 61-5-43 by SL 2012, ch 252, § 59.

Section
61-5-33.3

Transferred to § 61-5-52 by SL 2012, ch 252, § 59.

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
61-5-38.1

Repealed by SL 1983, ch 383, § 1.

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.