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Payroll South Dakota, Unique Aspects of South Dakota Payroll Law and Practice
South Dakota has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a civil proceeding for a petty offense for a late report in South Dakota.
The South Dakota new hire-reporting agency can be reached at 888-827-6078 or on the web at http://www.state.sd.us/applications/LD01DOL/frameset.asp?navid=305&filtertype=1
South Dakota does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.
South Dakota has no State Wage and Hour Law provisions concerning pay stub information.
South Dakota requires that employee be paid no less often than monthly.
In South Dakota there are no statutory requirements concerning the lag time between when the services are performed and when the employee must be paid.
South Dakota payroll law requires that involuntarily terminated employees must be paid their final pay by next regular payday if all employer property is returned and that voluntarily terminated employees must be paid their final pay by the next regular payday if all employer property is returned.
There is no provision in South Dakota law concerning paying deceased employees.
Escheat laws in South Dakota require that unclaimed wages be paid over to the state after one year.
The employer is further required in South Dakota to keep a record of the wages abandoned and turned over to the state for a period of ten years.
South Dakota payroll law mandates no more than .02 may be used as a tip credit.
In the South Dakota payroll law there is no provision covering required rest or meal periods.
South Dakota statute requires that wage and hour records be kept for a reasonable period. These records will normally consist of at least the information required under FLSA.
The South Dakota agency charged with enforcing Child Support Orders and laws is:
Office of Child Support Enforcement
Department of Social Services
700 Governor's Dr.
Pierre, SD 57501-2291
South Dakota has the following provisions for child support deductions:
Please note that this article is not updated for changes that can and will happen from time to time.
About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,