South Dakota Statutes

§ 61-5-25.1 — Employer's reserve ratio for 2007 through 2009.

South Dakota § 61-5-25.1
JurisdictionSouth Dakota
Title 61REEMPLOYMENT ASSISTANCE
Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

This text of South Dakota § 61-5-25.1 (Employer's reserve ratio for 2007 through 2009.) 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 § 61-5-25.1 (2026).

Text

The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years. Column "A" Column "B" Contribution Rate Reserve Ratio 8.50% Less than  7.00% 8.00%  7.00% and Less than  6.50% 7.50%  6.50% and Less than  6.00% 7.00%  6.00% and Less than  5.50% 6.50%  5.50% and Less than  5.00% 6.00%  5.00% and Less than  4.50% 5.50%  4.50% and Less than  4.00% 5.00%  4.00% and Less than  3.50% 4.50%  3.50% and Less than  3.00% 4.00%  3.00% and Less than  2.50% 3.50%  2.50% and Less than  2.00% 3.00%  2.00% and Less than  1.50% 2.50%  1.50% and Less than  1.00% 2.00%  1

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Legislative History

SL 2006, ch 267, § 3; SL 2010, ch 247, § 2, eff. Mar. 10, 2010; SDCL §

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Bluebook (online)
South Dakota § 61-5-25.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-5-25.1.