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 §
Nearby Sections
15
§ 61-1-1
Definition of terms.§ 61-1-10
Employment defined.§ 61-1-10.1
Transferred to §§§ 61-1-10.10
Repealed by SL 1990, ch 415, § 3.§ 61-1-10.11
Repealed by SL 1991, ch 414, § 1.§ 61-1-10.3
Transferred to §§ 61-1-10.4
Transferred to §§ 61-1-10.5
Transferred to §§ 61-1-10.6
Transferred to §§§ 61-1-14
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund.§ 61-1-16
Repealed by SL 1977, ch 420, § 38.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 61-5-25.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/61-5-25.1.