South Dakota Administrative Rules
Title 47 - Department of Labor And Regulation
Article 47:06 - Reemployment assistance
Chapter 47:06:02 - Employer's contributions and accounts
Section 47:06:02:04 - Employer's wage report

Universal Citation: SD Admin Rules 47:06:02:04

Current through Register Vol. 51, page 43, September 23, 2024

Each employer, during the month following the end of each calendar quarter, shall report the following information to the Department of Labor and Regulation:

(1) The Department of Labor and Regulation registration number of the employer, the employer's name, and the address at which payroll records are maintained;

(2) The name and social security account number of each employee;

(3) The total Wages, including gratuities and other remunerations, paid during periods ending within the quarter.

Domestic employers, who elected and qualify to report wages and contributions annually, shall report the above information to the Department of Labor and Regulation by January 31 of the year following the year wages were paid.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.

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