USA State Payroll Rates + Resources: State of South Dakota: Reemployment Assistance Reporting & Payments


The purpose of this documentation is to outline the processes and requirements associated with submitting reemployment assistance reports and payments in the state of South Dakota. 

Reemployment Assistance Reporting & Payments

The fastest and most efficient way for employers to file their quarterly wage report is online, through the Quarterly Wage Reporting System.

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Another option is to complete and mail a paper return. The Employers Quarterly Contribution, Investment Fee, and Wage Report (Form 21).

All reports are due the last day of the month following the end of the quarter:

QuarterMonths in QuarterDue Date
1st QuarterJanuary - MarchApril 30th
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st

If the due date is on a weekend or holiday, the next business day becomes the date the quarterly reports and payment must be submitted.

For further details, see the Reemployment Assistance Handbook.

Good to Know!

South Dakota's 2019 taxable wage base is currently $15,000. The 2019 new employer (non-construction) first-year rate is 1.75%