Payroll South Dakota, Unique Aspects of South Dakota Payroll Law

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Payroll South Dakota, Unique Aspects of South Dakota Payroll Law and Practice

South Dakota has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2’s to file, no supplement wage withholding rates and no State W2’s to file.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In South Dakota cafeteria plans are taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable unemployment purposes.

South Dakota doesn’t have income tax.

The South Dakota State Unemployment Insurance Agency is:

Department of Labor
Unemployment Insurance Division
Box 4730, 420 S. Roosevelt St.
Aberdeen, SD 57402-4730
(605) 626-2452

The State of South Dakota taxable wage base for unemployment purposes is wages up to $7,000.00.

South Dakota has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in South Dakota for a minimum period of four...

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