Chapter 5 - EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

Section 61-5-NEW - [Newly enacted section not yet numbered] [Effective 7/1/2024]
Section 61-5-1 - Employer subject to title for entire year
Section 61-5-2 - [Repealed]
Section 61-5-3 - Elective coverage of employer-Minimum period of coverage-Notice of termination
Section 61-5-4 - Elective coverage of distinct place of business-Minimum period of coverage-Notice of termination
Section 61-5-5 - Termination of elective coverage on notice by secretary
Section 61-5-5.1 - Transferred
Section 61-5-6 to 61-5-9 - [Repealed]
Section 61-5-10 - [Repealed]
Section 61-5-11 - Termination of coverage on application by employer no longer subject to title
Section 61-5-12 - [Repealed]
Section 61-5-13 - [Repealed]
Section 61-5-14 - [Repealed]
Section 61-5-15 - Termination of coverage on transfer of account to successor in business
Section 61-5-16 - [Repealed]
Section 61-5-17 - Termination of coverage on employer's cessation of business
Section 61-5-18 - Provisions governing employers' contributions
Section 61-5-18.1 to 61-5-18.4 - Temporary and obsolete
Section 61-5-18.5 to 61-5-18.10 - [Repealed]
Section 61-5-18.11 to 61-5-18.13 - [Repealed]
Section 61-5-18.14 - [Repealed]
Section 61-5-18.15 - Transferred
Section 61-5-18.16 - Transferred
Section 61-5-18.17 - Transferred
Section 61-5-19 - [Repealed]
Section 61-5-19.1 - [Repealed]
Section 61-5-20 - [Repealed]
Section 61-5-20.1 - [Repealed]
Section 61-5-20.2 - Transferred
Section 61-5-20.3 to 61-5-20.7 - Transferred
Section 61-5-21 - Transferred
Section 61-5-22 - [Repealed]
Section 61-5-23 - Rules establishing method of computing employers' contributions
Section 61-5-23.1 - [Repealed]
Section 61-5-23.2 - [Repealed]
Section 61-5-24 - Initial contribution rates for employers-Employer classification-Experience rating
Section 61-5-24.1, 61-5-24.2 - Transferred
Section 61-5-25 - Employer's contribution rates-Rate schedule based on average high cost multiplier ratio
Section 61-5-25.1 - Employer's reserve ratio for 2007 through 2009
Section 61-5-25.2 - Employer's contribution rates for 2010 through 2014
Section 61-5-25.3 - Employer's reserve ratio-Contribution rates for 2015 through 2017
Section 61-5-25.4 - Employer's reserve ratio-Contribution rates for 2018 through 2019
Section 61-5-25.5 - Employer's reserve ratio-Contribution rates for 2020 through 2023
Section 61-5-25.6 - Employer's reserve ratio-Contribution rates for 2024 and thereafter
Section 61-5-26 to 61-5-26.4 - [Repealed]
Section 61-5-27 - Reduced rate refused for delinquencies
Section 61-5-28 - Increase in all employers' rate on reduction of amount in the unemployment compensation fund-Application and duration of rate-Amount payable
Section 61-5-28.1 - Administrative fee
Section 61-5-29 - Investment fee-Promulgation of rules
Section 61-5-29.1 - [Effective Until 7/1/2024] Employer's investment in state's future fund-Purposes-Expenditures
Section 61-5-29.1 - [Effective 7/1/2024] Employer's investment in state's future fund-Purposes-Expenditures
Section 61-5-29.2 - Transferred
Section 61-5-30 - [Repealed]
Section 61-5-31 - Interest on negative balance in employer's experience rating account
Section 61-5-32 - Contributions by nonprofit organizations or political subdivisions-Direct payment of benefits in lieu of contributions
Section 61-5-32.1 to 61-5-32.5 - Transferred
Section 61-5-33 - Rights of appeal under political subdivision coverage
Section 61-5-33.1 - Transferred
Section 61-5-33.2 - Transferred
Section 61-5-33.3 - Transferred
Section 61-5-34 - Voluntary additional contributions credited to employer's account
Section 61-5-35 - Contributions paid in accordance with rules
Section 61-5-36 - Deduction of contributions from wages prohibited
Section 61-5-37 - Contributions credited to experience-rating accounts
Section 61-5-38 - Benefits charged against accounts-Allocation among successive employers in base period
Section 61-5-38.1 - [Repealed]
Section 61-5-39 - Benefits charged against experience-rating accounts-Events for which account not chargeable-Erroneous payments
Section 61-5-40 - Charges to experience-rating accounts not applicable to employers reimbursing benefits
Section 61-5-41 - Proration among all employer experience-rating accounts of benefits paid but not charged to employer's experience-rating account
Section 61-5-42 - Succession to experience-rating account on acquisition of business by another-Federal standards to be met
Section 61-5-43 - Circumstance warranting return of experience-rating accounts to sellers
Section 61-5-44 - New experience-rating account established after five years without coverage-Prior balances not considered-Exception
Section 61-5-45 - Experience-rating account continued during employer's military service-Reestablishment on resumption of business
Section 61-5-46 - Mandatory transfer of experience-rating account on transfer of business to another-Rate recalculation-Exception
Section 61-5-47 - Knowing violation or attempted violation of section 61-5-46 related to determining contribution rate assignment as misdemeanor-Additional penalties
Section 61-5-48 - Rules to implement application of section 61-5-46
Section 61-5-49 - Definitions applicable to sections 61-5-46 to 61-5-48
Section 61-5-50 - Interpretation and application of sections 61-5-46 to 61-5-49 to meet federal standards
Section 61-5-51 - Waiver of mandatory transfer of experience-rating account-Conditions
Section 61-5-52 - Procedures to identify transfer or acquisition of business
Section 61-5-53 - Pooled fund maintained by department-Moneys credited
Section 61-5-54 - Violation by employer to reduce benefits or contributions as misdemeanor-Separate offenses
Section 61-5-55 - Employee's agreement to pay employer's contributions void- Deduction from wages prohibited-Violation as misdemeanor
Section 61-5-56 - Adjustment and refund of erroneous contributions
Section 61-5-57 - Interest on delinquent contributions
Section 61-5-58 - Penalty for failure to timely pay contributions or submit reports
Section 61-5-59 - Delinquent contributions as lien on employer's property-Attachment and continuation of lien
Section 61-5-60 - Notice of lien filed with register of deeds
Section 61-5-61 - Book maintained by register of deeds-Contents of lien entry-Endorsement and recording of notice-Exemption from fees
Section 61-5-62 - Distress warrant for collection of contributions-Sale of property and disposition of proceeds-Sheriff's compensation
Section 61-5-63 - Return of uncollectible distress warrant
Section 61-5-64 - Liability of county officer for failure to issue or execute distress warrant
Section 61-5-65 - Satisfaction of lien recorded on payment of contributions
Section 61-5-66 - Civil action for collection of contributions-Preference on court calendar
Section 61-5-67 - Action in South Dakota for contributions to other states-Reciprocity
Section 61-5-68 - Priority of contribution claims in state insolvency proceedings
Section 61-5-69 - Priority of contribution claims in bankruptcy proceedings
Section 61-5-70 - Cancellation of uncollectible unemployment insurance contributions