Payroll South Dakota, Unique Aspects of South Dakota Payroll Law and Practice
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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 strut bar to file, no supplement wage withholding rates and no State W2's to file.
Not all states permit salary reductions created 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 coverage purposes. 401(k) plan deferrals are taxable unemployment purposes.
South Dakota does not have income tax.
The South Dakota State Unemployment Insurance Agency is:
Division of Labor
Unemployment Insurance Division
Box 4730, 420 S. Roosevelt St.
Aberdeen, SD 57402-4730
(605) 626-2452
www.state.sd.us/dol/ui/ui-home.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 the link be retained in South Dakota for a minimum period of four years. This data typically consists of: name social security quantity dates of employ, 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 general provision in South Dakota State Law covering paying overtime in a non-FLSA covered employer.
South Dakota State new hire reporting needs are that every employer need to report each new hire and rehire. The employer have to report the federally required components of:
Employee's name
Employee's address
Employee's social safety quantity
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)
This data must be reported within 20 days of the hiring or rehiring.
The data 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 internet at Dakota does allow compulsory direct deposit but the employee's option of financial institution have to meet federal Regulation E regarding decision of monetary institutions.
South Dakota has no State Wage and Hour Law provisions concerning pay stub information.
South Dakota needs that employee be paid no less often than s13 fender flares monthly.
In South Dakota there are no statutory needs concerning the lag time between when the services are performed and when the employee should be paid.
South Dakota payroll law demands that involuntarily terminated staff should be paid their final pay by next standard payday if all employer home is returned and that voluntarily terminated personnel need to be paid their final spend by the subsequent standard payday if all employer property is returned.
There is no provision in South Dakota law regarding paying deceased employees.
Escheat laws in South Dakota need that unclaimed wages be paid more than to the state following one particular year.
The employer is additional required in South Dakota to keep a record of the wages abandoned and turned over to the state for a period of ten years.
South Dakota payroll law mandates no much more than $3.02 could be utilised as a tip credit.
In the South Dakota payroll law there is no provision covering required rest or meal periods.
South Dakota statute needs that wage and hour records be kept for a affordable period. These records will normally consist of at least the data necessary under FLSA.
The South Dakota agency charged with enforcing Kid Assistance Orders and laws is:
Office of Child Help Enforcement
Division of Social Services
700 Governor's Dr.
Pierre, SD 57501-2291
(605) 773-3641
Dakota has the following provisions for youngster assistance deductions:
When to start Withholding? Next payday right after service.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? Inside 5 days of termination.
Maximum Administrative Fee? no provision
Withholding Limits? 50% of earnings.
Please note that this report is not updated for modifications that can and will take place from time to time.
