Marcia Hultman

Cabinet Secretary

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Unemployment Insurance Tax

The Unemployment Insurance Tax Unit is responsible for identifying and registering subject employers, insuring wage reports are filed so benefit eligibility can be established, collecting taxes due, and auditing employers for compliance.

South Dakota's unemployment insurance program is financed by employers through payroll taxes. When a person becomes unemployed, benefits are paid to claimants if eligible by meeting conditions set by state law.

If you are a liable employer under state law, you may also be required to pay under the Federal Unemployment Insurance Tax Act (FUTA). This federal tax helps finance South Dakota Department of Labor Programs such as placement, labor market information and training of workers to meet industry needs; it also pays the administrative costs of the state unemployment insurance program.



Employer News & Updates

Increased Penalties

Effective July 1, 2016, there will be penalties for failure to ...

2017 Wage Base and Rate Information

The wage base for calendar year 2017 is $15,000. Rate notices for calendar year 2017 were mailed to Employers on November 2, 2016. There is no surcharge for calendar year 2017. If you have questions regarding your rate or need a replacement rate notice, please contact the Unemployment Insurance Tax Unit at 605.626.2312.

Important Dates


Quarterly Report Filing Deadlines
Quarter Filing Period Begins Due Dates
1st Quarter April 1 April 30
2nd Quarter July 1 July 31
3rd Quarter October 1 October 31
4th Quarter January 1 January 31
Reports must be received by the last day of the month following the end of the quarter.

 

New Employer Tax Rates
  UI Tax Investment Fee Administrative Fee
Non-Construction Construction
Year 1 1.20% 6.00% 0.55% Not Applicable
Years 2 & 3 1.00%* 3.00%* 0.55% Not Applicable
(*Applies to those with a positive account balance.)

 

Disclaimer

Statements in this website are for general information and do not have the effect of law or regulation. The unemployment insurance laws and regulations are contained in a publication available from the Division upon request.

Contact Us

Unemployment Insurance Division - Tax Unit
South Dakota Department of Labor and Regulation
420 S. Roosevelt
P.O. Box 4730
Aberdeen, SD 57402-4730
Phone: 605.626.2312
Fax: 605.626.3347
email