Department of Labor and Regulation

Unemployment Insurance

Unemployment Insurance Tax - Employer Updates

Increased Penalties

Effective July 1, 2016, penalties for failure to pay contributions and submitting late employer quarterly contribution, investment fee and wage reports will increase from $5 to $25 per month (or fraction of a month) for each delinquent contribution or report, up to a total possible penalty of $300.

New Reporting Option for Domestic Employers

Effective January, 5, 2016, domestic employers in South Dakota are now allowed to apply to report and pay unemployment insurance (UI) contributions on an annual basis instead of quarterly. If the application is approved, the domestic employer must report and pay UI contributions on all wages paid during the calendar year by January 31 of the following year. Visit our Domestic Employer Web page for more information. You may also call 605.626.2312 to request an application form by mail.

New Menu for Employer Online Services Now Available

The South Dakota Department of Labor and Regulation launched a new online menu for employers. At the new menu, employers will access the business registration site, the quarterly wage reporting site, New Hire reporting, and the Secure Information Data Exchange System (SIDES) E-Response.

The menu also includes a new application for employers to identify and authenticate users who are allowed to conduct business for the employer online and the functions they can perform. The new menu option "Identification and Authentication" provides for enhanced security for employer business information.

2015 UI Contribution Rates Decline

House Bill 1045 passed during the 2014 legislative session. As a result, employers' unemployment insurance (UI) contribution costs may be lower in 2015. The bill, recommended by the UI Advisory Council, included a new contribution rate table. Contribution rates were lowered for all employers' assigned rates based on their account balance and total taxable payroll. The new rate table does not apply to new employers or employers that reimburse the UI Trust fund.

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Unemployment Insurance
420 South Roosevelt Street
Aberdeen, SD 57402-4730
Ph: 605.626.2301
Fax: 605.626.2322