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

From GunGame5 Documentation

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 produced under Section 125 cafeteria plans or 401(k) to be treated in the very same manner as the IRS code permits. In South Dakota cafeteria plans are taxable for unemployment insurance purposes. 401(k) program deferrals are taxable unemployment purposes.

South Dakota doesn't have revenue tax.

The South Dakota State Unemployment Insurance Agency is:

Department of Labor

Unemployment Insurance Division

Box 4730, 420 cash advances online S. Roosevelt St.

Aberdeen, SD 57402-4730

(605) 626-2452

www.state.sd.us/dol/ui/ui-property.htm

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 need to be retained in South Dakota for a minimum period of four years. This information typically includes: name social security number dates of hire, rehire and termination wages by period payroll spend periods and pay dates date and circumstances of termination.

The South Dakota State Agency charged with enforcing the state wage and hour laws is:

Department of Labor

Division of Labor and Management

700 Governors Dr.

Pierre, SD 57501-2291

(605) 773-3681

www.state.sd.us/dol/dol.htm

The minimum wage in South Dakota is $5.15 per hour.

There is also no common provision in South Dakota State Law covering paying overtime in a non-FLSA covered employer.

South Dakota State new employ reporting specifications are that every single employer need to report each new hire and rehire. The employer should report the federally essential components of:

Employee's name

Employee's address

Employee's social security number

Employer's name

Employers address

Employer's Federal Employer Identification Number (EIN)

This data must be reported inside 20 days of the hiring or rehiring.

The details can be sent as a W4 or equivalent by mail, fax or electronically.

There is a civil proceeding for a petty offense for a late report in South Dakota.

The South Dakota new employ-reporting agency can be reached at 888-827-6078 or on the web at Dakota does allow compulsory direct deposit but the employee's selection of economic institution must meet federal Regulation E regarding selection of monetary institutions.

South Dakota has no State Wage and Hour Law provisions concerning pay stub data.

South Dakota requires that employee be paid no less often than monthly.

In South Dakota there are no statutory requirements concerning the lag time in between when the services are performed and when the employee should be paid.

South Dakota payroll law needs that like involuntarily terminated staff need to be paid their final spend by subsequent normal payday if all employer property is returned and that voluntarily terminated workers need to be paid their final pay by the next regular payday if all employer property is returned.

There is no provision in South Dakota law concerning paying deceased personnel.

Escheat laws in South Dakota require that unclaimed wages be paid over to the state right after 1 year.

The employer is additional essential in South Dakota to preserve a record of the wages article abandoned and turned over to the state for a period of ten years.

South Dakota payroll law mandates no more than $3.02 could be used as a tip credit.

In the South Dakota payroll law there is no provision covering needed rest or meal periods.

South Dakota statute requires that wage and hour records be kept for a reasonable period. These records will normally consist of at least the details necessary under FLSA.

The South Dakota agency charged with enforcing Child Assistance Orders and laws is:

Office of Kid Assistance Enforcement

Department of Social Services

700 Governor's Dr.

Pierre, SD 57501-2291

(605) 773-3641

Dakota has the following provisions for child support deductions:

When to start off Withholding? Next payday right after service.

When to send Payment? Inside 7 days of Payday.

When to send Termination Notice? Within 5 days of termination.

Maximum Administrative Fee? no provision

Withholding Limits? 50% of revenue.

Please note that this article is not updated for changes that can and will happen from time to time.