South Dakota § 61-1-4 Employer defined.

South Dakota Statutes

§ 61-1-4 — Employer defined.

South Dakota § 61-1-4

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-1DEFINITIONS AND GENERAL PROVISIONS

This text of South Dakota § 61-1-4 (Employer defined.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 61-1-4 (2026).

Text

As used in this title, the term, employer, means:

(1)For each calendar year, any employing unit which:

(a)In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or (b) For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day);

(2)Any employing unit for which service in employment, as defined in § 61-1-13 , is performed;

(3)Any employing unit for which service in employment, as defined in § 61-1-15 , is performed;

(4)Any employing unit for

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As used in this title, the term, employer, means: (1) For each calendar year, any employing unit which: (a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or (b) For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day); (2) Any employing unit for which service in employment, as defined in § 61-1-13 , is performed; (3) Any employing unit for which service in employment, as defined in § 61-1-15 , is performed; (4) Any employing unit for which agricultural labor as defined in § 61-1-18 is performed, subject to subdivision 61-1-17(1); (5) Any employing unit for which domestic service in employment as defined in § 61-1-19 is performed. In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (2), (3), or (4) of this section the wages earned on the employment of an employee performing domestic service, may not be taken into account. In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (2), (3), or (5) of this section, the wages earned or the employment of an employee performing service in agricultural labor, may not be taken into account. If an employing unit is determined to be an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section.

Legislative History

SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (a); SL 1939, ch 86, § 1; SL 1953, ch 76, § 1; SL 1955, ch 60; SL 1971, ch 276, §§ 5 to 7; SL 1973, ch 304, § 2; SL 1977, ch 420, §§ 2 to 7; SL 1982, ch 28, § 16; SL 1993, ch 377, § 2; SL 2008, ch 277, § 3; SL 2013, ch 258, § 5.