Statutes, codes, and regulations
South Dakota Administrative Rules
Title 47 - Department of Labor And RegulationArticle 47:06 - Reemployment assistance
Chapter 47:06:02 - Employer's contributions and accounts
Section 47:06:02:15 - Recomputation of successor employer's contribution rate

S.D. Admin. R. 47:06:02:15

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Current through Register Vol. 51, page 71, January 6, 2025
Section 47:06:02:15 - Recomputation of successor employer's contribution rate

If the successor was an employer prior to the effective date of the transfer, the successor's contribution rate for the balance of the year in which the transfer is made shall be recomputed to include the acquired employment experience and reserve account. The recomputed rate shall be effective on the first day of the calendar quarter following the quarter during which the transfer was made. For each succeeding year the rate shall be computed to include the acquired employment experience and reserve account.

S.D. Admin. R. 47:06:02:15

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983; 15 SDR 128, effective 2/26/1989; 39 SDR 127, effective 1/23/2013.

General Authority: SDCL 61-5-42.

Law Implemented: SDCL 61-5-42.