Employers in South Dakota must comply with these unemployment tax rules.
Coverage: Same as under federal law
Rates: 0% to 9.5% for 2013; 1.2% for new nonconstruction employers; 6.0% for new construction businesses
Taxable Wage Limit: $13,000 for 2013; $14,000 for 2014; $15,000 effective January 1, 2015
Employee Withholding: None
Administration:
Unemployment Insurance Division - Tax Unit
SD Department of Labor and Regulation
P.O. Box 4730
Aberdeen, South Dakota 57402-4730
Telephone: (605) 626-2312