South Dakota § 61-5-28.1 - Administrative fee.
Full text of South Dakota South Dakota Codified Laws § 61-5-28.1 — Administrative fee., with citation guidance and answers to common questions.
§ 61-5-28.1. Administrative fee.
Each employer eligible for experience rating, as provided for in § 61-5-24, on the computation date for the year, shall also pay an administrative fee on wages, as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, and pursuant to § 61-5-25.6 for calendar year 2024 through calendar year 2025, is less than two and one-quarter percent, an administrative fee of two-hundredths percent must be paid by the employer. For calendar year 2026 and each year thereafter, an administrative fee of eight-hundredths percent must be paid by the employer.
The terms and conditions of this title that apply to the payment and collection of contributions also apply to the payment and collection of the administrative fee. The department must deposit the proceeds from the administrative fee in the clearing account of the unemployment compensation fund for clearance only. The proceeds may not become part of the fund. After clearance, the department must deposit the money derived from the administrative fee payments, less refunds made pursuant to the provisions of this title, in the employment security administration fund for expenditure as provided for in § 61-3-24. No administrative fee payment may be credited to the employer's experience rating account, nor may the payment be deducted in whole or in part by any employer from the wages of individuals in its employ.
The administrative fee provided in this section applies to taxable wages paid on and after January 1, 2018.
Source: SL 2017, ch 217, § 4; SL 2019, ch 217, § 3; SL 2023, ch 171, § 5; SL 2025, ch 199, § 3.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 61-5-28.1
What does South Dakota Codified Laws § 61-5-28.1 cover?
Section 61-5-28.1 ("Administrative fee.") 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 § 61-5-28.1?
A common citation format is "South Dakota Codified Laws § 61-5-28.1" (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 § 61-5-28.1 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.