South Dakota Payroll Tax and Labor Laws

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Did you know that tipped employees working in South Dakota may be exempt from the state's minimum wage? That instead, a minimum cash wage of $4.73 per hour may be paid to workers receiving more than $30 per month in tips?

South Dakota Wage and Hour Laws

Employees covered by South Dakota's minimum wage law must be paid $9.45 an hour. 

All employees are covered except those specifically exempt by statute, such as babysitters, outside salespersons, and those working for seasonal employers.

Tipped employees (those regularly receiving more than $35 a month in tips and other considerations) must be paid a cash wage of at least $4.73 an hour. If an employee's tips combined with the cash wage of $2.13 an hour do not total the minimum wage, the employer must make up the difference.

South Dakota Payroll for Employers

Employers must pay wages at least once in a calendar month or on regular agreed paydays designated in advance.

South Dakota Unemployment:

Taxable Wage Base ($000s):                        15,000

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New Employer Rate (% Taxable Wages)    1.2, 1.0, 6.0 or 3.0

South Dakota has no state personal income tax law.

South Dakota Benefits

South Dakota Voting Rights:

Employer Right to Schedule Voting Hours         Yes

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Pay Deduction for Voting Time Leave                 Prohibited

South Dakota State Tax Resources