South Dakota employer tax information
About South Dakota employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in South Dakota, you must provide a valid South Dakota Unemployment Insurance (UI) Account Number, your UI Contribution rate, and your Investment Fee Rate.
The South Dakota Department of Labor and Regulation typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the South Dakota website or contact the SD Department of Labor and Regulation directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
South Dakota payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Department of Labor and Regulation (DLR)
Employer's Quarterly Contribution, Investment Fee, and Wage Report (Form 21): filed quarterly
Unemployment Insurance Tax Payment: filed quarterly
New Hire Report (SD EForm 0778): filed per new employee
Make South Dakota payroll tax payments
To make South Dakota unemployment tax payments, you must be registered with the South Dakota Department of Labor and Regulation and have a South Dakota Unemployment Insurance Tax Account Number. If you do not have an account number, you can register for one on the South Dakota Department of Labor and Regulation website. You can make tax payments online or by mail.
For additional information, visit the Unemployment Insurance Tax Unit website or call 605-626-2312.
To pay online, log in to the Internet Quarterly Wage Reporting System and follow the steps to submit an Electronic Funds Transfer (EFT).
To pay by mail, write a check payable to SD Unemployment Insurance. Include your SD UI Account Number in the memo. Mail your payment to:
South Dakota Department of Labor and Regulation, Unemployment Insurance Division
Attention: Cashier
P.O. Box 4730
Aberdeen, SD 57402-4730
Make unemployment insurance tax filings in South Dakota
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (for example, on April 30 for the first quarter).
To file online, Use the South Dakota Department of Labor and Regulation website. You’ll also be able to pay taxes via credit card and eCheck online.
To file by mail, download Form 21 and include the completed form with a check for any payments due. Reports filed by mail are considered filed as of the date they are placed in the mail (postmark date).
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the South Dakota Department of Labor and Regulation. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact South Dakota Department of Labor and Regulation at 605-626-2312 or visit dlr.sd.gov.
Find your South Dakota unemployment insurance account number
The fastest way to get a UI Account Number is to register online with the South Dakota Department of Labor and Regulation (DLR). You will receive your seven-digit UI Account Number and your UI contribution rate when you complete registration.
You can also contact the DLR UI Tax Unit by calling 605-626-2312.
If you’ve filed state payroll tax returns in the past, your UI Account Number can be found on any previously submitted quarterly state tax filing (Form 21). The UI Account Number is a seven-digit number in the following format: XXXXX.X-X.
Contact the DLR UI Tax Unit by calling 605-626-2312.
Register for or find your South Dakota unemployment insurance contribution and investment fee rates
You must provide your UI Contribution and Investment Fee rates when signing up for Square Payroll so we can accurately withhold these taxes. To locate your rates:
If you are a new employer, you will receive your rates once you complete the online registration with the DLR.
If you are an existing employer, you can find your rates on the Contribution and Investment Fee Rate Notice mailed to each employer in mid-November.
You can locate your UI Contribution and Investment Fee rates by logging in to the DLR website and navigating to Overview or Change Business Account Information.
Contact the DLR UI Tax Unit by calling 605-626-2312.
You are responsible for ensuring Square Payroll has the correct UI Contribution and Investment Fee rates on file for your business. If you need to update your rates, you can do so from your Tax Info in your Square Dashboard.