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U.S. State Codes
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South-Dakota
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Title 61 - Unemployment Com...
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Chapter 05 - Employers' Contributions And Accounts
Chapter 05 - Employers' Contributions And Accounts
§ 61-5-1 Employer subject to title for entire year.
§ 61-5-2 Repealed.
§ 61-5-3 Elective coverage of employer--Minimum period of coverage--Notice of termination.
§ 61-5-4 Elective coverage of distinct place of business--Minimum period of coverage--Notice of termination.
§ 61-5-5 Termination of elective coverage on notice by secretary.
§ 61-5-5.1 Transferred.
§ 61-5-6 to 61-5-9. Repealed.
§ 61-5-10 Repealed.
§ 61-5-11 Termination of coverage on application by employer no longer subject to title.
§ 61-5-12 Repealed.
§ 61-5-13 Repealed.
§ 61-5-14 Repealed.
§ 61-5-15 Termination of coverage on transfer of account to successor in business.
§ 61-5-16 Repealed.
§ 61-5-17 Termination of coverage on employer's cessation of business.
§ 61-5-18 Provisions governing employers' contributions.
§ 61-5-18.1 to 61-5-18.4. Temporary.
§ 61-5-18.5 to 61-5-18.10. Repealed.
§ 61-5-18.11 to 61-5-18.13. Repealed.
§ 61-5-18.14 Repealed.
§ 61-5-18.15 Transferred.
§ 61-5-18.16 Transferred.
§ 61-5-18.17 Transferred.
§ 61-5-19 Repealed.
§ 61-5-19.1 Repealed.
§ 61-5-20 Repealed.
§ 61-5-20.1 Repealed.
§ 61-5-20.2 Transferred.
§ 61-5-20.3 to 61-5-20.7. Transferred.
§ 61-5-21 Transferred.
§ 61-5-22 Repealed.
§ 61-5-23 Rules establishing method of computing employers' contributions.
§ 61-5-23.1 Repealed.
§ 61-5-23.2 Repealed.
§ 61-5-24 Initial contribution rates for employers--Employer classification--Experience rating.
§ 61-5-24.1 , 61-5-24.2. Transferred.
§ 61-5-25 Employer's contribution rate--Rate schedule based on average high cost multiplier ratio.
§ 61-5-25.1 Employer's reserve ratio for 2007 through 2009.
§ 61-5-25.2 Employer's contribution rates for 2010 through 2014 .
§ 61-5-25.3 Employer's reserve ratio--Contribution rates for 2015 through 2017.
§ 61-5-25.4 Employer's reserve ratio--Contribution rates for 2018 through 2019.
§ 61-5-25.5 Employer's reserve ratio--Contribution rates for 2020 and thereafter .
§ 61-5-26 to 61-5-26.4. Repealed.
§ 61-5-27 Reduced rate refused for delinquencies .
§ 61-5-28 Increase in all employers' rates on reduction of amount in the unemployment compensation fund--Application and duration of rate--Amount payable.
§ 61-5-28.1 Administrative fee.
§ 61-5-29 Investment fee.
§ 61-5-29.1 Employer's investment in state's future fund--Purposes--Expenditures.
§ 61-5-29.2 Transferred.
§ 61-5-30 Repealed.
§ 61-5-31 Interest on negative balance in employer's experience rating account.
§ 61-5-32 Contributions by nonprofit organizations or political subdivisions--Direct payment of benefits in lieu of contributions.
§ 61-5-32.1 to 61-5-32.5. Transferred.
§ 61-5-33 Rights of appeal under political subdivision coverage.
§ 61-5-33.1 Transferred.
§ 61-5-33.2 Transferred.
§ 61-5-33.3 Transferred.
§ 61-5-34 Voluntary additional contributions credited to employer's account.
§ 61-5-35 Contributions paid in accordance with rules.
§ 61-5-36 Deduction of contributions from wages prohibited.
§ 61-5-37 Contributions credited to experience-rating accounts.
§ 61-5-38 Benefits charged against accounts--Allocation among successive employers in base period.
§ 61-5-38.1 Repealed.
§ 61-5-39 Benefits charged against experience-rating accounts--Events for which account not chargeable--Erroneous payments.
§ 61-5-40 Charges to experience-rating accounts not applicable to employers reimbursing benefits.
§ 61-5-41 Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account.
§ 61-5-42 Succession to experience-rating account on acquisition of business by another--Federal standards to be met.
§ 61-5-43 Circumstance warranting return of experience-rating accounts to sellers.
§ 61-5-44 New experience-rating account established after five years without coverage--Prior balances not considered--Exception.
§ 61-5-45 Experience-rating account continued during employer's military service--Reestablishment on resumption of business.
§ 61-5-46 Mandatory transfer of experience-rating account on transfer of business to another--Rate recalculation--Exception.
§ 61-5-47 Knowing violation or attempted violation of § 61-5-46 related to determining contribution rate assignment as misdemeanor--Additional penalties.
§ 61-5-48 Rules to implement application of § 61-5-46.
§ 61-5-49 Definitions applicable to §§ 61-5-46 to 61-5-48.
§ 61-5-50 Interpretation and application of §§ 61-5-46 to 61-5-49 to meet federal standards.
§ 61-5-51 Waiver of mandatory transfer of experience-rating account--Conditions.
§ 61-5-52 Procedures to identify transfer or acquisition of business.
§ 61-5-53 Pooled fund maintained by department--Moneys credited.
§ 61-5-54 Violation by employer to reduce benefits or contributions as misdemeanor--Separate offenses.
§ 61-5-55 Employee's agreement to pay employer's contributions void-- Deduction from wages prohibited--Violation as misdemeanor.
§ 61-5-56 Adjustment and refund of erroneous contributions.
§ 61-5-57 Interest on delinquent contributions.
§ 61-5-58 Penalty for failure to timely pay contributions or submit reports.
§ 61-5-59 Delinquent contributions as lien on employer's property--Attachment and continuation of lien.
§ 61-5-60 Notice of lien filed with register of deeds.
§ 61-5-61 Book maintained by register of deeds--Contents of lien entry--Endorsement and recording of notice--Exemption from fees.
§ 61-5-62 Distress warrant for collection of contributions--Sale of property and disposition of proceeds--Sheriff's compensation.
§ 61-5-63 Return of uncollectible distress warrant.
§ 61-5-64 Liability of county officer for failure to issue or execute distress warrant.
§ 61-5-65 Satisfaction of lien recorded on payment of contributions.
§ 61-5-66 Civil action for collection of contributions--Preference on court calendar.
§ 61-5-67 Action in South Dakota for contributions to other states--Reciprocity.
§ 61-5-68 Priority of contribution claims in state insolvency proceedings .
§ 61-5-69 Priority of contribution claims in bankruptcy proceedings.
§ 61-5-70 Cancellation of uncollectible unemployment insurance contributions.