South Dakota § 61-1-46 Wages defined--Maximum annual wages subject to coverage.

South Dakota Statutes

§ 61-1-46 — Wages defined--Maximum annual wages subject to coverage.

South Dakota § 61-1-46

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-1DEFINITIONS AND GENERAL PROVISIONS

This text of South Dakota § 61-1-46 (Wages defined--Maximum annual wages subject to coverage.) 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 § 61-1-46 (2026).

Text

As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer's predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund. The term does not include remuneration of more than:

(1)Seven thousand dollars, from January 1, 1983, to December 31, 2006, inclusive;

(2)Eight thousand five hundred dollars, from January 1, 2007, to December 31, 2007, inclusive;

(3)Nine thousand dollars, from January 1, 2008, to December 31, 2008, inclusive;

(4)Nine thousand five hundred dollars, from January 1,

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As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer's predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund. The term does not include remuneration of more than: (1) Seven thousand dollars, from January 1, 1983, to December 31, 2006, inclusive; (2) Eight thousand five hundred dollars, from January 1, 2007, to December 31, 2007, inclusive; (3) Nine thousand dollars, from January 1, 2008, to December 31, 2008, inclusive; (4) Nine thousand five hundred dollars, from January 1, 2009, to December 31, 2009, inclusive; (5) Ten thousand dollars, from January 1, 2010, to December 31, 2010, inclusive; (6) Eleven thousand dollars, from January 1, 2011, to December 31, 2011, inclusive; (7) Twelve thousand dollars, from January 1, 2012, to December 31, 2012, inclusive; (8) Thirteen thousand dollars, from January 1, 2013, to December 31, 2013, inclusive; (9) Fourteen thousand dollars, from January 1, 2014, to December 31, 2014, inclusive; and (10) Fifteen thousand dollars, on and after January 1, 2015. In this section, the term, employment, includes service constituting employment under any reemployment assistance or unemployment compensation law of another state.

Legislative History

SDC 1939, § 17.0802 (13) (a) as added by SL 1941, ch 82, § 4; SL 1943, ch 77, § 1; SL 1947, ch 88, § 5; SL 1953, ch 76, § 2; SL 1971, ch 276, § 18; SL 1977, ch 420, § 16; SL 1983, ch 380, § 1; SL 2006, ch 267, § 1; SL 2010, ch 247, § 1, eff. Mar. 10, 2010; SDCL §