§ 61-5-1 Employer subject to title for entire year
§ 61-5-3 Elective coverage of employer–Minimum period of coverage–Notice of termination
§ 61-5-4 Elective coverage of distinct place of business–Minimum period of coverage–Notice of termination
§ 61-5-5 Termination of elective coverage on notice by secretary
§ 61-5-11 Termination of coverage on application by employer no longer subject to title
§ 61-5-15 Termination of coverage on transfer of account to successor in business
§ 61-5-17 Termination of coverage on employer’s cessation of business
§ 61-5-18 Provisions governing employers’ contributions
§ 61-5-18.1 Temporary and obsolete
§ 61-5-23 Rules establishing method of computing employers’ contributions
§ 61-5-24 Initial contribution rates for employers–Employer classification–Experience rating
§ 61-5-25 Employer’s contribution rates–Rate schedule based on average high cost multiplier ratio
§ 61-5-25.1 Employer’s reserve ratio for 2007 through 2009
§ 61-5-25.2 Employer’s contribution rates for 2010 through 2014
§ 61-5-25.3 Employer’s reserve ratio–Contribution rates for 2015 through 2017
§ 61-5-25.4 Employer’s reserve ratio–Contribution rates for 2018 through 2019
§ 61-5-25.5 Employer’s reserve ratio–Contribution rates for 2020 through 2023
§ 61-5-25.6 Employer’s reserve ratio–Contribution rates for 2024 and thereafter
§ 61-5-27 Reduced rate refused for delinquencies
§ 61-5-28 Increase in all employers’ rate on reduction of amount in the unemployment compensation fund–Application and duration of rate–Amount payable
§ 61-5-28.1 Administrative fee
§ 61-5-29 Investment fee–Promulgation of rules
§ 61-5-29.1 Employer’s investment in state’s future fund–Purposes–Expenditures
§ 61-5-31 Interest on negative balance in employer’s experience rating account
§ 61-5-32 Contributions by nonprofit organizations or political subdivisions–Direct payment of benefits in lieu of contributions
§ 61-5-33 Rights of appeal under political subdivision coverage
§ 61-5-34 Voluntary additional contributions credited to employer’s account
§ 61-5-35 Contributions paid in accordance with rules
§ 61-5-36 Deduction of contributions from wages prohibited
§ 61-5-37 Contributions credited to experience-rating accounts
§ 61-5-38 Benefits charged against accounts–Allocation among successive employers in base period
§ 61-5-39 Benefits charged against experience-rating accounts–Events for which account not chargeable–Erroneous payments
§ 61-5-40 Charges to experience-rating accounts not applicable to employers reimbursing benefits
§ 61-5-41 Proration among all employer experience-rating accounts of benefits paid but not charged to employer’s experience-rating account
§ 61-5-42 Succession to experience-rating account on acquisition of business by another–Federal standards to be met
§ 61-5-43 Circumstance warranting return of experience-rating accounts to sellers
§ 61-5-44 New experience-rating account established after five years without coverage–Prior balances not considered–Exception
§ 61-5-45 Experience-rating account continued during employer’s military service–Reestablishment on resumption of business
§ 61-5-46 Mandatory transfer of experience-rating account on transfer of business to another–Rate recalculation–Exception
§ 61-5-51 Waiver of mandatory transfer of experience-rating account–Conditions
§ 61-5-52 Procedures to identify transfer or acquisition of business
§ 61-5-53 Pooled fund maintained by department–Moneys credited
§ 61-5-54 Violation by employer to reduce benefits or contributions as misdemeanor–Separate offenses
§ 61-5-55 Employee’s agreement to pay employer’s contributions void– Deduction from wages prohibited–Violation as misdemeanor
§ 61-5-56 Adjustment and refund of erroneous contributions
§ 61-5-57 Interest on delinquent contributions
§ 61-5-58 Penalty for failure to timely pay contributions or submit reports
§ 61-5-59 Delinquent contributions as lien on employer’s property–Attachment and continuation of lien
§ 61-5-60 Notice of lien filed with register of deeds
§ 61-5-61 Book maintained by register of deeds–Contents of lien entry–Endorsement and recording of notice–Exemption from fees
§ 61-5-62 Distress warrant for collection of contributions–Sale of property and disposition of proceeds–Sheriff’s compensation
§ 61-5-63 Return of uncollectible distress warrant
§ 61-5-64 Liability of county officer for failure to issue or execute distress warrant
§ 61-5-65 Satisfaction of lien recorded on payment of contributions
§ 61-5-66 Civil action for collection of contributions–Preference on court calendar
§ 61-5-67 Action in South Dakota for contributions to other states–Reciprocity
§ 61-5-68 Priority of contribution claims in state insolvency proceedings
§ 61-5-69 Priority of contribution claims in bankruptcy proceedings
§ 61-5-70 Cancellation of uncollectible unemployment insurance contributions
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Terms Used In South Dakota Codified Laws > Title 61 > Chapter 5 - Employers' Contributions and Accounts

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2