Unemployment Insurance Tax
The Unemployment Insurance Tax unit is responsible for identifying and registering subject employers, ensuring wage reports are filed so benefit eligibility can be established, collecting taxes due and auditing employer records for compliance.
About Unemployment Insurance Taxes
Employer Handbook (in Adobe .pdf format*)
FAQs about UI Tax
Field Locations and Contact Information
Internet Quarterly Wage Reporting
State Information Data Exchange System (SIDES)
UI Tax Forms
UI Tax Rates
Wages and Wage Reporting
Audits - Frequently Asked Questions
Employer Appeals - Frequently Asked Questions
UI Statutes/Administrative Rules
South Dakota's unemployment insurance program is financed by employers through payroll taxes. It is exactly what the name implies, insurance. When a person becomes unemployed, benefits are paid to the person if he or she is an eligible claimant meeting the conditions set by law. Benefits are paid as a matter of right without regard to need.
If you are a liable employer under the state law, you will also pay federal unemployment taxes directly to the federal government. This federal tax helps finance the various South Dakota Department of Labor and Regulation programs, such as placement, labor market information and training of workers to meet industry needs. Your federal tax also pays the administrative costs of the state unemployment insurance program.
To protect the investment you have in this program it is necessary for you to:
Understand your rights and know your responsibilities under the South Dakota unemployment insurance law.
Cooperate with the South Dakota Department of Labor and Regulation in seeing that the program is administered efficiently and economically.
Be advised that wage information and other confidential information may be requested and utilized for other governmental purposes including, but not limited to, verification of an individual’s eligibility for other governmental programs in accordance with federal regulations.
Unemployment Insurance Division - Tax Unit
South Dakota Department of Labor and Regulation
P.O. Box 4730
Aberdeen, SD 57402-4730
Statements in this website are for general information and do not have the effect of law or regulation. The unemployment insurance laws and regulations are contained in a publication available from the Division upon request.
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