| South Dakota has no State Income Tax. There | | | | The South Dakota new hire-reporting agency can |
| for there is no State Agency to oversee | | | | be reached at 888-827-6078 or on the web at |
| withholding deposits and reports. There are no | | | | South Dakota does allow compulsory direct |
| State W2's to file, no supplement wage | | | | deposit but the employee's choice of financial |
| withholding rates and no State W2's to file. | | | | institution must meet federal Regulation E |
| Not all states allow salary reductions made under | | | | regarding choice of financial institutions. |
| Section 125 cafeteria plans or 401(k) to be | | | | South Dakota has no State Wage and Hour Law |
| treated in the same manner as the IRS code | | | | provisions concerning pay stub information. |
| allows. In Nevada cafeteria plans are taxable for | | | | South Dakota requires that employee be paid no |
| unemployment insurance purposes. 401(k) plan | | | | less often than monthly. |
| deferrals are taxable unemployment purposes. | | | | In South Dakota there are no statutory |
| South Dakota doesn't have income tax. | | | | requirements concerning the lag time between |
| The South Dakota State Unemployment | | | | when the services are performed and when the |
| Insurance Agency is: | | | | employee must be paid. |
| Department of Labor | | | | South Dakota payroll law requires that involuntarily |
| Unemployment Insurance Division | | | | terminated employees must be paid their final pay |
| Box 4730, 420 S. Roosevelt St. | | | | by next regular payday if all employer property is |
| Aberdeen, SD 57402-4730 | | | | returned and that voluntarily terminated |
| (605) 626-2452 | | | | employees must be paid their final pay by the |
| The State of South Dakota taxable wage base | | | | next regular payday if all employer property is |
| for unemployment purposes is wages up to | | | | returned. |
| $7,000.00. | | | | There is no provision in South Dakota law |
| South Dakota has optional reporting of quarterly | | | | concerning paying deceased employees. |
| wages on magnetic media. | | | | Escheat laws in South Dakota require that |
| Unemployment records must be retained in South | | | | unclaimed wages be paid over to the state after |
| Dakota for a minimum period of four years. This | | | | one year. |
| information generally includes: name; social security | | | | The employer is further required in South Dakota |
| number; dates of hire, rehire and termination; | | | | to keep a record of the wages abandoned and |
| wages by period; payroll pay periods and pay | | | | turned over to the state for a period of ten |
| dates; date and circumstances of termination. | | | | years. |
| The South Dakota State Agency charged with | | | | South Dakota payroll law mandates no more than |
| enforcing the state wage and hour laws is: | | | | $3.02 may be used as a tip credit. |
| Department of Labor | | | | In the South Dakota payroll law there is no |
| Division of Labor and Management | | | | provision covering required rest or meal periods. |
| 700 Governors Dr. | | | | South Dakota statute requires that wage and |
| Pierre, SD 57501-2291 | | | | hour records be kept for a reasonable period. |
| (605) 773-3681 | | | | These records will normally consist of at least the |
| The minimum wage in South Dakota is $5.15 per | | | | information required under FLSA. |
| hour. | | | | The South Dakota agency charged with enforcing |
| There is also no general provision in South Dakota | | | | Child Support Orders and laws is: |
| State Law covering paying overtime in a | | | | Office of Child Support Enforcement |
| non-FLSA covered employer. | | | | Department of Social Services |
| South Dakota State new hire reporting | | | | 700 Governor's Dr. |
| requirements are that every employer must | | | | Pierre, SD 57501-2291 |
| report every new hire and rehire. The employer | | | | (605) 773-3641 |
| must report the federally required elements of: | | | | South Dakota has the following provisions for child |
| Employee's name | | | | support deductions: |
| Employee's address | | | | When to start Withholding? Next payday after |
| Employee's social security number | | | | service. |
| Employer's name | | | | When to send Payment? Within 7 days of |
| Employers address | | | | Payday. |
| Employer's Federal Employer Identification Number | | | | When to send Termination Notice? Within 5 days |
| (EIN) | | | | of termination. |
| This information must be reported within 20 days | | | | Maximum Administrative Fee? no provision |
| of the hiring or rehiring. | | | | Withholding Limits? 50% of income. |
| The information can be sent as a W4 or | | | | Please note that this article is not updated for |
| equivalent by mail, fax or electronically. | | | | changes that can and will happen from time to |
| There is a civil proceeding for a petty offense for | | | | time. |
| a late report in South Dakota. | | | | |