Is South Dakota a state where withholding is required?

<p>South Dakota does not have a personal income tax, unlike the vast majority of other states. As a result, if you own a small business in South Dakota, you won't have to withhold state income tax from your employees' paychecks.</p>

what is South Dakota state withholding tax?

<p>Because South Dakota does not have a personal income tax, it does not utilize a state withholding form.</p>

South Dakota Payroll Services

South Dakota Payroll Tax And Labor Laws

Get your South Dakota State Tax ID Number

Click Here to Obtain State Unemployment Tax ID

Did you know that in South Dakota, tipped employees may be excluded from the state’s minimum wage? That alternatively, workers who get more than $30 in tips per month may be given a minimum cash salary of $4.73 per hour?

South Dakota Wage and Hour Laws

South Dakota’s minimum wage law requires that employees be paid $9.45 per hour.

Except for those explicitly exempted by legislation, such as babysitters, outside salespeople, and seasonal workers, all employees are protected.

Tipped employees (those who get more than $35 in tips and other considerations every month) must be paid at least $4.73 per hour in cash. If an employee’s tips and the cash salary of $2.13 per hour do not equal the minimum wage, the employer is responsible for making up the difference.

South Dakota Payroll for Employers

Employers are required to pay salaries at least once each calendar month or on regularly scheduled paydays.

South Dakota Unemployment:

Taxable Wage Base ($000s): 15,000

New Employer Rate (% Taxable Wages) 1.2, 1.0, 6.0 or 3.0

South Dakota Income Tax Withholding

There is no state income tax in South Dakota.

South Dakota Benefits

South Dakota Voting Rights:

Employer Right to Schedule Voting Hours Yes

Pay Deduction for Voting Time Leave Prohibited

How do I report new hires to the state?

- Report new hires online
- Fax or mail South Dakota New Hire Reporting Form to:
  New Hire Reporting Center
  P.O. Box 4700
  Aberdeen, SD 57402-4700
- Fax: (888) 835-8659
- Phone: (888) 827-6078

How do I submit Child Support payments?

- To submit via Electronic Funds Transfer (EFT), contact the Division of Child Support EFT Coordinator at 605.773.3641.
  - The Division of Child Support requires a case reconciliation to be completed prior to EFT commencing.
- Mailed payments to:
  South Dakota Child Support Office
  510 N Cambell St
  Rapid City, SD 57701
- Phone: (605) 394-2525

South Dakota State Tax Resources

South Dakota Department of Revenue and Regulation >>

South Dakota SUI Rate >>

Question on FUTA (Federal Unemployment Tax Act)

See What is FUTA article

AccuServe Payroll disavows any responsibility or warranty for the information on these state payroll pages. The material provided is for informational purposes only and does not constitute tax or legal advice. Verify this information with professional tax, legal, or other experts to see if and how it applies to your specific circumstances.

This website provides articles that are intended to be informative and educational. AccuServe Payroll is not responsible for the accuracy of any of the information provided on these pages. AccuServe Payroll does not necessarily agree with or support any of the views stated in the materials. The information contained in these documents should not be construed as legal or accounting advice, nor should it be used to replace legal, accounting, or other professional advice where the facts and circumstances justify it. If you need legal or accounting advice or other professional assistance, to address your specific facts, circumstances, and business needs, you should always consult a licensed attorney, accountant, or other tax specialists.