South Dakota § 61-5-28.1 Administrative fee.

South Dakota Statutes

§ 61-5-28.1 — Administrative fee.

South Dakota § 61-5-28.1

Title 61REEMPLOYMENT ASSISTANCE

Ch. 61-4EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS

This text of South Dakota § 61-5-28.1 (Administrative fee.) 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 § 61-5-28.1 (2026).

Text

Each employer eligible for experience rating, as provided for in § 61-5-24 , on the computation date for the year, shall also pay an administrative fee on wages, as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, and pursuant to § 61-5-25.6 for calendar year 2024 through calendar year 2025, is less than two and one-quarter percent, an administrative fee of two-hundredths percent must be paid by the employer. For calendar year 2026 and each year thereafter, an administrative fee of eight-hundredths percent must be paid by the employer. The terms and conditions of this title that apply to the payment and collection of contributions also apply to 

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Each employer eligible for experience rating, as provided for in § 61-5-24 , on the computation date for the year, shall also pay an administrative fee on wages, as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, and pursuant to § 61-5-25.6 for calendar year 2024 through calendar year 2025, is less than two and one-quarter percent, an administrative fee of two-hundredths percent must be paid by the employer. For calendar year 2026 and each year thereafter, an administrative fee of eight-hundredths percent must be paid by the employer. The terms and conditions of this title that apply to the payment and collection of contributions also apply to the payment and collection of the administrative fee. The department must deposit the proceeds from the administrative fee in the clearing account of the unemployment compensation fund for clearance only. The proceeds may not become part of the fund. After clearance, the department must deposit the money derived from the administrative fee payments, less refunds made pursuant to the provisions of this title, in the employment security administration fund for expenditure as provided for in § 61-3-24 . No administrative fee payment may be credited to the employer's experience rating account, nor may the payment be deducted in whole or in part by any employer from the wages of individuals in its employ. The administrative fee provided in this section applies to taxable wages paid on and after January 1, 2018.