South Dakota State Facts

South Dakota Effective 1/1/2022   Federal Effective 7/24/2009

South Dakota Department of Labor Webpage

South Dakota Final Paycheck Law
Fired: The final paycheck is due on the next regular payday. Note: The employer may hold back the final paycheck until the employee returns any property that belongs to the employer.
Quit: The final paycheck is generally due on the next regular payday, for employees that do not have a written contract for a definite period. Note: The employer may hold back the final paycheck until the employee returns any property that belongs to the employer.
South Dakota Direct Deposit Law
Force Direct Deposit: Yes
South Dakota Minimum Wage
Minimum Wage $9.95         
Minimum Cash Wage(Tipped Employee) $4.98
Youth Minimum Wage $9.95
South Dakota State Income Tax
Wage Withholding                     None
South Dakota Unemployment Insurance
Maximum 2022 Taxable Earnings(Unchanged from 2021)                                                                                                     $15,000
Employee 2022 Deduction None
Employer 2022 Tax Rates(Plus investment fee) 0.0 – 9.35%
Standard 2022 New Employer Rate(Plus 0.55% investment fee) 1.2% – 1st year; 1.0% – 2nd & 3rd years