South Dakota § 61-5-25.4 Employer's reserve ratio--Contribution rates for 2018 through 2019.

South Dakota Statutes

§ 61-5-25.4 — Employer's reserve ratio--Contribution rates for 2018 through 2019.

South Dakota § 61-5-25.4

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

This text of South Dakota § 61-5-25.4 (Employer's reserve ratio--Contribution rates for 2018 through 2019.) 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 § 61-5-25.4 (2026).

Text

The employer's reserve ratio for calendar year 2018 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 Schedule A Schedule B 9.45% 9.35% Less than -7.00% 8.95% 8.85% -7.00% and Less than -6.50% 8.45% 8.35% -6.50

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The employer's reserve ratio for calendar year 2018 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 Schedule A Schedule B 9.45% 9.35% Less than -7.00% 8.95% 8.85% -7.00% and Less than -6.50% 8.45% 8.35% -6.50% and Less than -6.00% 7.95% 7.85% -6.00% and Less than -5.50% 7.45% 7.35% -5.50% and Less than -5.00% 6.95% 6.85% -5.00% and Less than -4.50% 6.45% 6.35% -4.50% and Less than -4.00% 5.95% 5.85% -4.00% and Less than -3.50% 5.45% 5.35% -3.50% and Less than -3.00% 4.95% 4.85% -3.00% and Less than -2.50% 4.45% 4.35% -2.50% and Less than -2.00% 3.95% 3.85% -2.00% and Less than -1.50% 3.45% 3.35% -1.50% and Less than -1.00% 2.95% 2.85% -1.00% and Less than -0.75% 2.45% 2.35% -0.75% and Less than -0.50% 1.95% 1.85% -0.50% and Less than -0.25% 1.45% 1.35% -0.25% and Less than 0.00% 0.95% 0.85% 0.00% and Less than 0.50% 0.70% 0.60% 0.50% and Less than 0.75% 0.55% 0.45% 0.75% and Less than 1.00% 0.35% 0.25% 1.00% and Less than 1.25% 0.25% 0.15% 1.25% and Less than 1.50% 0.15% 0.05% 1.50% and Less than 1.75% 0.05% 0.00% 1.75% and Less than 2.25% 0.00% 0.00% 2.25% and Over The contribution rates provided in this section apply to taxable wages paid on January 1, 2018, to December 31, 2019, inclusive.