South Dakota § 61-5-25.4 - Employer's reserve ratio--Contribution rates for 2018 through 2019.
Full text of South Dakota South Dakota Codified Laws § 61-5-25.4 — Employer's reserve ratio--Contribution rates for 2018 through 2019., with citation guidance and answers to common questions.
§ 61-5-25.4. Employer's reserve ratio--Contribution rates for 2018 through 2019.
The employer's reserve ratio for calendar year 2018 and each year thereafter is the result of the balance of credits existing in the employer's experience-rating account as of June thirtieth preceding the year the rate is to be calculated divided by the total taxable payroll of the employer for the preceding three fiscal years. The employer's experience-rating account balance for the purpose of this section is the balance on July thirty-first of the year preceding the year rates are calculated and is the difference between the contributions paid through July thirty-first and the benefits paid through the preceding June thirtieth.
Column "A"
Column "B"
Contribution Rate
Reserve Ratio
Schedule A
Schedule B
9.45%
9.35%
Less than -7.00%
8.95%
8.85%
-7.00% and Less than -6.50%
8.45%
8.35%
-6.50% and Less than -6.00%
7.95%
7.85%
-6.00% and Less than -5.50%
7.45%
7.35%
-5.50% and Less than -5.00%
6.95%
6.85%
-5.00% and Less than -4.50%
6.45%
6.35%
-4.50% and Less than -4.00%
5.95%
5.85%
-4.00% and Less than -3.50%
5.45%
5.35%
-3.50% and Less than -3.00%
4.95%
4.85%
-3.00% and Less than -2.50%
4.45%
4.35%
-2.50% and Less than -2.00%
3.95%
3.85%
-2.00% and Less than -1.50%
3.45%
3.35%
-1.50% and Less than -1.00%
2.95%
2.85%
-1.00% and Less than -0.75%
2.45%
2.35%
-0.75% and Less than -0.50%
1.95%
1.85%
-0.50% and Less than -0.25%
1.45%
1.35%
-0.25% and Less than 0.00%
0.95%
0.85%
0.00% and Less than 0.50%
0.70%
0.60%
0.50% and Less than 0.75%
0.55%
0.45%
0.75% and Less than 1.00%
0.35%
0.25%
1.00% and Less than 1.25%
0.25%
0.15%
1.25% and Less than 1.50%
0.15%
0.05%
1.50% and Less than 1.75%
0.05%
0.00%
1.75% and Less than 2.25%
0.00%
0.00%
2.25% and Over
The contribution rates provided in this section apply to taxable wages paid on January 1, 2018, to December 31, 2019, inclusive.
Source: SL 2017, ch 217, § 3; SL 2019, ch 217, § 1.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-5-25.4
What does South Dakota Codified Laws § 61-5-25.4 cover?
Section 61-5-25.4 ("Employer's reserve ratio--Contribution rates for 2018 through 2019.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 61-5-25.4?
A common citation format is "South Dakota Codified Laws § 61-5-25.4" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 61-5-25.4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.