South Dakota Payroll Tax and Registration Guide

To remain compliant with South Dakota payroll tax laws, employers must submit specific information before Beyond can begin processing payroll:

  • South Dakota Reemployment Assistance Tax ID (SUI) and other relevant employer identification numbers
  • Tax rates, assigned annually by the South Dakota Department of Labor
  • Power of attorney and third-party access, which allow Beyond to file reports and submit tax payments on your behalf

 

It’s your responsibility to ensure this information is complete and up to date. Inaccuracies or missing details can lead to penalties or interest charges, and Beyond cannot be held responsible for these issues.

Simplify State Tax Registrations with Middesk

Need help getting set up with state agencies? Beyond partners with Middesk to make it easier to manage your business's state registrations and stay compliant, no matter where your employees are located.

With Middesk, you can:
• Register for required tax IDs and agency accounts quickly and securely
• Manage all your state accounts through a single, user-friendly platform
• Track compliance and government correspondence directly from your dashboard
• Complete “foreign qualification” steps with the Secretary of State for multi-state compliance

Understand what you need to provide and what tax-related tasks Beyond takes care of for South Dakota employers

What Beyond Needs from You

All South Dakota Employers

Task

Purpose

Register with the South Dakota Department of Labor & Regulation

Required to pay Reemployment Assistance (State Unemployment Insurance)

Provide Beyond with your South Dakota Reemployment Tax ID

7-digit ID issued by the Department of Labor's Reemployment Assistance Division

Provide Beyond with your South Dakota SUI Rate

Annual tax rate assigned by the Department of Labor

What Beyond handles for South Dakota employers

Withholding Tax

  • There is no individual state income tax in South Dakota.

Unemployment Insurance Tax

  • Form 21

    South Dakota Quarterly Tax and Wage Report
    • Filed quarterly or annually

Additional Reports

  • New Hire Report

    South Dakota Report of New Hires
    • Submitted as required

Where to Find Your Tax Account Info

Existing Employers in South Dakota:

If you’ve processed payroll in South Dakota before, you should already have the information Beyond needs:

  • Your Reemployment Tax ID can be found on documents from the South Dakota Department of Labor
  • Look for your Contribution and Investment Fee Rate Notice or Quarterly Contribution Wage Report (Form DOL-UID-21)
  • The SUI Tax Rate will be listed in the “UI” box on the Tax Rate Notice
  • The Employer Investment Fee will be listed in a separate box on the same notice
  • South Dakota’s UI tax rates range from 0.01% to 8.8%, with a wage base of $15,000

 

New Employers in South Dakota:

You must register your business with the South Dakota Department of Labor & Regulation – Division of Reemployment Assistance.

  • You can register online and receive your account number and tax rate immediately
  • New employers are typically assigned a UI tax rate of 1.2% (based on a $15,000 wage base)
  • Be sure to include your Employer Investment Fee when reporting your South Dakota tax rate to Beyond

How to Register as a New Employer

Register online through the South Dakota Department of Labor & Regulation website. The process typically takes just a few minutes. You may be required to create a General Login before starting the registration.

Prefer to register by mail? Follow these steps:

  1. Download and complete Form 1
  2. Mail your completed form to:
  • Reemployment Assistance Division – Tax Unit
    South Dakota Department of Labor and Regulation
    PO Box 4730
    Aberdeen, SD 57402-4730
  • You may also fax the completed form to: 605-626-3347

Have employees working in other states?

If your business operates across state lines or has remote team members based in different states, it’s essential to make sure the proper state paperwork is completed for each location. Beyond takes care of filing the necessary forms in every state where your employees are on payroll, helping you stay compliant no matter where your team works.