South Dakota State Tax Information
STATE DOWNLOADS:

    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 Unemployment Insurance (SUI):

    Reserve ratio formula

    Wage base is $15,000 for 2018 and 2017
    Rates range from 0.00% to 6.0%
    New employers pay 1.2% for 2018
    New construction employers pay 6.00%.
    Investment fee for experience rated employers ranges from 0 to .55%

    State Disability Insurance (SDI):

    None

    State Labor Laws:

    Minimum Wage - $8.85 per hour for 2018
    Termination Pay - Fired/Quit - next regular payday or when employee returns employer property.

    New Hire Reporting:

    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

    Remit Withholding for Child Support to:

    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