South Dakota Payroll Tax and Labor Laws

Get your South Dakota Unemployment Tax ID Number 

Click HERE to obtain State Unemployment Tax ID

South Dakota Wage and Hour Laws 

Minimum Wage 

South Dakota’s minimum wage rate is adjusted annually based on the Consumer Price Index (CPI). The current minimum wage rate is $11.20 per hour.  

For more information on South Dakota’s minimum wage law, please click HERE.  

Overtime 

There is no state-mandated overtime law in South Dakota for private employers. Employers in South Dakota covered by the Fair Labor Standards Act (FLSA) follow the federal overtime rules which require employers to pay non-exempt employees time and one-half the employee’s regular rate of pay for hours worked in excess of 40 hours per workweek.  

Pay Frequency 

South Dakota’s pay frequency statute requires employers to pay employees at least once per calendar month or on regular paydays designated in advance.   

South Dakota Unemployment

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

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

South Dakota Income Tax Withholding : 

South Dakota has no state personal income tax.  

South Dakota State Resources 

South Dakota Department of Revenue  

South Dakota Department of Labor & Regulation  

South Dakota SUI Rate  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024