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

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 identical manner as the IRS code allows. In South Dakota cafeteria plans are taxable for unemployment insurance purposes. 401(k) strategy 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 S. Roosevelt St. Aberdeen, SD 57402-4730 (605) 626-2452  www.state.sd.us/dol/ui/ui-residence.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 ought to be retained in South Dakota for a minimum period of 4 years. This info typically includes: name social security number dates of employ, rehire and termination wages by period payroll spend periods and spend 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 $five.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 employ reporting needs are that every single employer must report each new hire and rehire. The employer must report the federally essential elements 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 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 hire-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 need to meet federal Regulation E regarding option of economic institutions. South Dakota has no State Wage and Hour Law provisions concerning spend stub information. South Dakota calls for 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 need to be paid. South Dakota payroll law demands that involuntarily terminated personnel should be paid their final spend by next typical payday if all employer property is returned and that voluntarily terminated employees ought to be view site paid their final pay by the subsequent regular payday if all employer property is returned. There is no provision in South Dakota law concerning paying deceased staff. Escheat laws in South Dakota call cash advances online for that unclaimed wages be paid over to the state after a single year. The employer is further 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 far more than $three.02 may possibly be used as a tip credit. In the South Dakota payroll law there is no provision covering required rest or meal periods. South Dakota statute demands that wage and hour records be kept for a reasonable period. These records will normally consist of at least the information required under FLSA. The South Dakota agency charged with enforcing Kid Support Orders and laws is: Workplace of Child Assistance Enforcement  Department of Social Services  700 Governor's Dr. Pierre, SD 57501-2291 (605) 773-3641  Dakota has the following provisions for kid support deductions:  When to start off Withholding? Next payday right after service. When to send Payment? Within 7 days of Payday. When to send cash advances online Termination Notice? Within 5 days of termination. Maximum Administrative Fee? no provision Withholding Limits? 50% of income. Please note that this write-up is not updated for changes that can and will happen from time to time.