Reemployment Assistance for Businesses (RA 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
If You Have Moved: Employer Address Verification
To ensure the Reemployment Assistance (RA) Division has your current address and to prevent a delay in receiving your RA Tax information, please provide your new address and information to DLRRATAXREP@state.sd.us.
Report No Shows, Refusal of Suitable Work or Interviews or Refusal to Return to Work After Layoff
Please visit our Refusal to Work page to report:
- Individuals who refuse to interview or to accept a suitable job offer, do not show up for work, etc.
- Employees who have been placed on temporary layoff 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.
Third Quarter Statement of Benefit Charges Mailed
The third quarter statement of benefit charges were 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.
2024 Wage Base and Rate Information
The wage base for calendar year 2024 will remain at $15,000. Rate notices for calendar year 2024 were mailed to employers on Oct. 31, 2023. If you have questions regarding your rate or need a replacement rate notice, please contact the Reemployment Assistance Tax Unit at 605.626.2312.
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