Reemployment Assistance Tax (formerly Unemployment Insurance Tax)

The Reemployment Assistance 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 reemployment assistance 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 reemployment assistance program.

South Dakota to End Federal Pandemic Unemployment Benefits

Governor Noem has announced all federal unemployment pandemic programs will end in South Dakota effective June 26, 2021. All claimants will be contacted by the Reemployment Assistance Division with further details after the U.S. DOL has provided further guidance. Specific claim issues may continue to be directed to the Customer Service Center at 605.626.2452 or DLRRADivision@state.sd.us.

Employer News & Updates

Report No Shows and Refusals of Work | Report Refusal to Return to Work | Unemployment Relief for Government Entities and Nonprofits | Statement of Benefit Charges | 2020 Wage Base

Report No Shows and Refusal of Suitable Work or Interviews

The RA Division asks employers to report no shows/refusal of suitable work or interviews, etc., to the division at RAFraud@state.sd.us. For more information and example scenarios, visit our Refusal to Work page.

Refusal to Return to Work After Temporary Layoff

Workers who have been placed on a temporary layoff related to COVID-19 but refuse to return to work when recalled by their employer will lose unemployment benefits, except for certain circumstances.

Employers, see our Refusal to Work page if you have employees who have been placed on temporary layoff related to COVID but refuse to return to work or quit without good cause.

South Dakota Unemployment Benefit Identity Theft

Employers who suspect an unemployment benefits claim may have been filed using a stolen identity, see our Unemployment Benefit Identity Theft page for actions to take.

Unemployment Relief for Government Entities and Nonprofits

Under the American Rescue Plan Act of 2021, federal funding for reimbursing employers has been extended until Sept. 6, 2021. This also increases the reimbursement rate from 50% to 75% for the amounts of compensation paid for weeks of unemployment beginning with week ending April 10, 2021, and ending with week ending Sept. 4, 2021.

Third Quarter Statement of Benefit Charges Mailed

The third quarter statement of benefit charges will be mailed out in early October. Self-insured employers should note: this balance reflects the 50% reimbursement provided under the Protecting Nonprofits from Catastrophic Cash Flow Strain Act.

2020 Wage Base and Rate Information

The wage base for calendar year 2020 will remain at $15,000. Rate notices for calendar year 2020 were mailed to employers on Oct. 30, 2019. If you have questions regarding your rate or need a replacement rate notice, please contact the Reemployment Assistance Tax Unit at 605.626.2312.

Reemployment Assistance (Unemployment Insurance) and COVID-19

CARES Act | Bulk Claims Information | Report Employees Refusing to Return to Work | Business Guidance

CARES Act Unemployment Extension and Implementation 

Please see our CARES Act page for information on the CARES Act as well as the subsequent CARES ACT extension provisions.

We will provide updates via news releases, our CARES Act page and social media when more information becomes available.

DLR Accepting Bulk Unemployment Claims related to COVID-19

We are now accepting bulk unemployment claims related to COVID-19 from any employer laying off over 50 workers. The employer can file on behalf of the individuals. This means individuals do not file an initial claim, but must complete the weekly request for payment. To get started, view our Employer Bulk Claims page.

COVID-19 Guidance for Businesses

COVID-19 and Reemployment Assistance (Unemployment Insurance) Guidance for Businesses (Adobe PDF)

In this Unemployment Insurance and COVID-19 webinar, Secretary Marcia Hultman presented information for employers regarding Unemployment Insurance/Reemployment Assistance and COVID-19.

State Information Data Exchange System (SIDES) and E-Response

The State Information Data Exchange System (SIDES) and SIDES E-Response offer employers and third-party administrators (TPA) — free of charge — secure, electronic and standardized format to supply the information needed for responding to reemployment assistance (RA) benefit claim notices/information requests rather than by U.S. Postal Service mail.

Tax Representatives Field Locations and Contact Information

Tax representatives of the Reemployment Assistance Tax Unit work directly with employers. See tax representatives field locations and contact information.

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
	RA 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 Reemployment Assistance Division's laws and regulations are contained in a publication available upon request.

Contact Us

Reemployment Assistance 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