2023 South Dakota Taxes
Withholding Requirements
- Register as an employer on the South Dakota Department of Revenue website
- There is no personal income tax in South Dakota
Withholding Method
: NoneSupplemental Wage / Bonus Rate
: None
Local Taxes
- None
South Dakota State Unemployment Insurance (SUI)
South Dakota Wage Base
: $15,000 for 2023South Dakota SUI rates range from
: 0% to 9.3% for 2023South Dakota new employer rate
: 1.0% or 1.2% for 2023South Dakota new construction employer rate
: 3.0% or 6.0% for 2023South Dakota new employer has an Investment Fee for the first 3 years
: 0.55% for 2023South Dakota employers established for more than 3 years have an Administrative Fee
: 0.02% for 2023- Get your unemployment insurance rate: South Dakota UI agency website
South Dakota State Disability Insurance (SDI)
- None
South Dakota Family Leave Insurance (FLI)
- None
South Dakota State Labor Laws
South Dakota Minimum Wage
: $10.80 per hourSouth Dakota Termination Pay
:- Employee is fired — pay next regular payday or when employee returns employer property
- Employee quits — pay next regular payday or when employee returns employer property
South Dakota New Hire Reporting
- New Hire Reporting Center
SD Department of Labor and Regulation
P.O. Box 4700
Aberdeen, SD 57402-4700 - Phone: 888-827-6078
- Fax: 888-835-8659
Remit Withholding for Child Support to
- South Dakota Department of Social Services
Division of Child Support
700 Governors Drive, Suite 84
Pierre, SD 57501-2291 - Phone: 605-773-3165
South Dakota Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.