Marcia Hultman

Cabinet Secretary

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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.

Employer News & Updates

UI Tax Rate Reduction

Unemployment Insurance (UI) tax rates were reduced effective Jan. 1, 2018. Legislation in 2017 ...

Increased Penalties

Effective July 1, 2016, there are penalties for failure to ...

2018 Wage Base and Rate Information

The wage base for calendar year 2018 will remain at $15,000. Rate notices for calendar year 2018 were mailed to employers on Oct. 30, 2017. There is no surcharge for calendar year 2018. If you have questions regarding your rate or need a replacement rate notice, please contact the Reemployment Assistance 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
  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.)



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