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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
Report No Shows and Refusals of Work | Report Refusal to Return to Work | Unemployment Benefit Identity Theft | Federal Pandemic Unemployment Benefits End | 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 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.
Federal Pandemic Unemployment Benefits Programs Have Ended in South Dakota
All federal unemployment pandemic programs have ended in South Dakota. The last claim week to receive federal unemployment benefits if eligible was for the claim week ending June. 26. Any weekly requests for payment under review for weeks through the claim week ending June 26, 2021, will be made when and if an individual is found eligible.
Specific claim issues may continue to be directed to the Customer Service Center at 605.626.2452 or DLRRADivision@state.sd.us.
DLR will continue to pay regular State claims.
View our federal pandemic unemployment programs archival information.
PUA claimants have until the week ending Saturday, Sept. 4, 2021, to upload proof of employment/self-employment or commencement of employment/self-employment documentation to the PUA Uploader. If you are unable to upload documents, you can mail copies of PUA documents (see bottom of PUA Uploader page for details).
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.
DLR Accepting Bulk Unemployment Claims
We are now accepting bulk unemployment claims from any employer laying off more than 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.
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.
|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|
|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.
Reemployment Assistance Division - Tax Unit
South Dakota Department of Labor and Regulation
420 S. Roosevelt
P.O. Box 4730
Aberdeen, SD 57402-4730