S.D. Codified Laws § 61-5-25.3
The employer's reserve ratio for calendar year 2015 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.
Column "A" | Column "B" |
Contribution Rate | Reserve Ratio |
9.50% | Less than -7.00% |
9.00% | -7.00% and Less than -6.50% |
8.50% | -6.50% and Less than -6.00% |
8.00% | -6.00% and Less than -5.50% |
7.50% | -5.50% and Less than -5.00% |
7.00% | -5.00% and Less than -4.50% |
6.50% | -4.50% and Less than -4.00% |
6.00% | -4.00% and Less than -3.50% |
5.50% | -3.50% and Less than -3.00% |
5.00% | -3.00% and Less than -2.50% |
4.50% | -2.50% and Less than -2.00% |
4.00% | -2.00% and Less than -1.50% |
3.50% | -1.50% and Less than -1.00% |
3.00% | -1.00% and Less than -0.75% |
2.50% | -0.75% and Less than -0.50% |
2.00% | -0.50% and Less than -0.25% |
1.50% | -0.25% and Less than 0.00% |
1.00% | 0.00% and Less than 0.50% |
0.75% | 0.50% and Less than 0.75% |
0.60% | 0.75% and Less than 1.00% |
0.40% | 1.00% and Less than 1.25% |
0.30% | 1.25% and Less than 1.50% |
0.20% | 1.50% and Less than 1.75% |
0.10% | 1.75% and Less than 2.25% |
0.00% | 2.25% and Over |
The contribution rates provided in this section apply to taxable wages paid on and after January 1, 2015, through December 31, 2017.
SDCL 61-5-25.3