Read all about South Dakota's withholding requirements, local taxes, state labor laws and more below.
Withholding Requirements Register as an employer by clicking here. No withholding tax in South Dakota. Withholding Method = NA. Supplemental Rate = NA.
Local Taxes: None.
State Tax Unemployment Insurance: Reserve ratio formula.
Wage base is $15,000 for and 2016.
Rates range from 0.00% to 9.5%.
New e mployers pay 1.75% for 2016.
New construction employers pay 6.00%.
Investment fee for experience rated employers ranges from 0 to .53%.
State Disability Insurance: None.
State Labor Laws:
Minimum wage - Effective January 1, 2016 the minimum wage will be $8.55.
Termination Pay - Fired/Quit - next regular payday or when employee returns employer property.
Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (or equivalent) to:
New Hire Reporting Center SD Department of Labor and Regulation
P.O. Box 4700 Aberdeen, SD 57402-4700
Phone: 888-827-6078
Fax: 888-835-8659
To report online, click here.
Child Support: South Dakota Department of Social Services Division of Child Support 700 Governors Drive, Suite 84 Pierre, SD 57501-2291
Phone: 605-773-3165
To report online, click here.
Reciprocal States: None.
Other Resources: South Dakota Department of Revenue and Regulation. Department of Labor.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.