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 47:06:02:11 - Due date of contributions by employers

Universal Citation: SD Admin Rules 47:06:02:11
Current through Register Vol. 51, page 43, September 23, 2024

Contributions are payable quarterly during the month following the end of the calendar quarter for which the contributions become due. However, contributions of less than twenty-five dollars a quarter are not due until the Department of Labor and Regulation issues a statement of payment due or until January 31 following the calendar year for which the contributions are payable.

Contributions of domestic employers, who elected and Qualify to report wages and contributions annually, are due January 31 following the year for which the contributions are payable.

The first contribution payment of an employer who becomes newly liable for contributions is due at the end of the calendar quarter during which the employer iDecomes subject to the Act and payable during the following month. The first payment of contributions shall include payment of all contributions, based upon wages paid by the newly liable employer from the first day of the calendar year.

General Authority: SDCL 61-5-35.

Law implemented: SDCL 61-5-35.

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