| kota has no State Income Tax.There for there is no | | | | agency can be reached at 888-827-6078 or on the |
| State Agency to oversee withholding deposits and | | | | web at Dakota does allow compulsory direct deposit |
| reports.There are no State W2's to file, no supplement | | | | but the employee's choice of financial institution must |
| wage withholding rates and no State W2's to file.Not | | | | meet federal Regulation E regarding choice of financial |
| all states allow salary reductions made under Section | | | | institutions.South Dakota has no State Wage and Hour |
| 125 cafeteria plans or 401(k) to be treated in the same | | | | Law provisions concerning pay stub information.South |
| manner as the IRS code allows.In Nevada cafeteria | | | | Dakota requires that employee be paid no less often |
| plans are taxable for unemployment insurance | | | | than monthly.In South Dakota there are no statutory |
| purposes. 401(k) plan deferrals are taxable | | | | requirements concerning the lag time between when |
| unemployment purposes.South Dakota doesn't have | | | | the services are performed and when the employee |
| income tax. The South Dakota State Unemployment | | | | must be paid.South Dakota payroll law requires that |
| Insurance Agency is:Department of | | | | involuntarily terminated employees must be paid their |
| LaborUnemployment Insurance DivisionBox 4730, 420 | | | | final pay by next regular payday if all employer |
| S. Roosevelt St.Aberdeen, SD 57402-4730(605) | | | | property is returned and that voluntarily terminated |
| 626-2452 State of South Dakota taxable wage base | | | | employees must be paid their final pay by the next |
| for unemployment purposes is wages up to $7,000.00. | | | | regular payday if all employer property is returned. |
| South Dakota has optional reporting of quarterly | | | | There is no provision in South Dakota law concerning |
| wages on magnetic media.Unemployment records | | | | paying deceased employees.Escheat laws in South |
| must be retained in South Dakota for a minimum | | | | Dakota require that unclaimed wages be paid over to |
| period of four years.This information generally includes: | | | | the state after one year.The employer is further |
| name; social security number; dates of hire, rehire and | | | | required in South Dakota to keep a record of the |
| termination; wages by period; payroll pay periods and | | | | wages abandoned and turned over to the state for a |
| pay dates; date and circumstances of termination.The | | | | period of ten years.South Dakota payroll law |
| South Dakota State Agency charged with enforcing | | | | mandates no more than $3.02 may be used as a tip |
| the state wage and hour laws is:Department of | | | | credit.In the South Dakota payroll law there is no |
| LaborDivision of Labor and Management700 | | | | provision covering required rest or meal periods.South |
| Governors Dr.Pierre, SD 57501-2291(605) 773-3681 | | | | Dakota statute requires that wage and hour records |
| minimum wage in South Dakota is $5.15 per hour.There | | | | be kept for a reasonable period.These records will |
| is also no general provision in South Dakota State Law | | | | normally consist of at least the information required |
| covering paying overtime in a non-FLSA covered | | | | under FLSA.The South Dakota agency charged with |
| employer. South Dakota State new hire reporting | | | | enforcing Child Support Orders and laws is: Office of |
| requirements are that every employer must report | | | | Child Support EnforcementDepartment of Social |
| every new hire and rehire.The employer must report | | | | Services700 Governor's Dr.Pierre, SD 57501-2291(605) |
| the federally required elements of:Employee's | | | | 773-3641 Dakota has the following provisions for child |
| nameEmployee's addressEmployee's social security | | | | support deductions:When to start Withholding?Next |
| numberEmployer's nameEmployers addressEmployer's | | | | payday after service.When to send Payment?Within 7 |
| Federal Employer Identification Number(EIN) This | | | | days of Payday.When to send Termination |
| information must be reported within 20 days of the | | | | Notice?Within 5 days of termination.Maximum |
| hiring or rehiring.The information can be sent as a W4 | | | | Administrative Fee?no provisionWithholding Limits?50% |
| or equivalent by mail, fax or electronically.There is a | | | | of income.Please note that this article is not updated |
| civil proceeding for a petty offense for a late report in | | | | for changes that can and will happen from time to |
| South Dakota.The South Dakota new hire-reporting | | | | time. |