South Dakota

$11.85 / hour

South Dakota’s minimum wage is $11.85 per hour effective January 1, 2026.

Effective

2026-01-01

Checked

2026-08-13

South Dakota has no labor laws concerning compensatory time or overtime

Checked

2026-08-13

For reemployment assistance, services for remuneration are covered employment unless the worker is free from control or direction and engaged in an independently established trade, occupation, or business.

Checked

2026-08-13

Every South Dakota employer shall pay all wages due at least once each calendar month unless otherwise provided by law, or on regular agreed paydays designated in advance.

Checked

2026-08-13

When an employer separates an employee, or an employee without a definite-term written contract quits, earned wages are due no later than the next regular stated payday or as soon thereafter as the employee returns the employer property.

Checked

2026-08-13

No general pay stub requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general payroll deductions requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

An employer may pay wages by check, cash, or direct deposit to the employee bank account, unless the employer and employee agree to another form of payment.

Checked

2026-08-13

South Dakota does not have a law requiring an employer to provide rest breaks and meal periods

Checked

2026-08-13

No general working time requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general predictive scheduling requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general expense reimbursement requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

South Dakota reemployment-assistance wages include commissions, bonuses, and the cash value of noncash payments.

Checked

2026-08-13

South Dakota reemployment-assistance wages include commissions, bonuses, and the cash value of noncash payments.

Checked

2026-08-13

There is no South Dakota law that requires an employer to pay severance pay.

Checked

2026-08-13

No general holiday premium pay requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general prevailing wage requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general paid sick leave requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general paid family medical leave requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general other leaves requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

South Dakota is one of seven states that does not impose a state income tax.

Checked

2026-08-09

In South Dakota, the governing rule for state withholding forms is federal: On or before the date on which an individual commences employment, the individual must furnish the employer a signed withholding allowance certificate stating the filing status the employee reasonably expects to claim and the withholding allowance claimed. The allowance may not exceed what the employee is entitled to under the instructions the Commissioner prescribes. An employee may claim exemption from withholding where the certifications of section 3402(n) are true. Where no valid certificate is in effect at the time wages are paid, the employer withholds as prescribed (26 U.S.C. 3402; 26 CFR 31.3402(f)(2)-1).

Checked

2026-08-10

No general supplemental wages requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general multistate taxation requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general local taxation requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Wage base $15,000

The South Dakota reemployment-assistance taxable wage base for calendar year 2026 is $15,000.

Checked

2026-08-13

No general disability insurance requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

There is no law in South Dakota requiring any employer to carry workers’ compensation insurance.

Checked

2026-08-13

No general tax deposit frequency requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

South Dakota wage reports are filed quarterly and must be received by April 30, July 31, October 31, and January 31; a timely report is required even with no employees.

Checked

2026-08-13

In South Dakota, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).

Checked

2026-08-10

Newly hired or rehired employees who have not been paid for the past thirty days must be reported within twenty days of the first day of work.

Checked

2026-08-13

Employers must withhold wages of employees with a child-support obligation and transmit amounts withheld within seven business days after the employee is paid.

Checked

2026-08-13

An employer may not pay an employee at a rate less than the rate paid to an employee of the opposite sex for comparable work with comparable requirements relating to skill, effort and responsibility

Checked

2026-08-13

No general pay transparency requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general wage theft requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

South Dakota law requires a workplace posting informing employees about reemployment assistance, and employers must provide the notice individually at separation.

Checked

2026-08-13

An unemancipated child under sixteen may not work more than four hours in a school day, twenty hours in a school week, eight hours in a nonschool day, forty hours in a nonschool week, or after 10 p.m. before a school day.

Checked

2026-08-13

No general e verify requirement for private employers was located in SD's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

All new and acquired businesses in South Dakota are required to register with the Reemployment Assistance Tax Unit; registration is also required when entity or ownership changes.

Checked

2026-08-13

South Dakota employers must keep employee identity, work locations, hire and termination dates, hours worked, wages, bonuses, and special commissions.

Checked

2026-08-13

1.5%

South Dakota assesses a $25 monthly late-filing penalty, a $25 monthly late-payment penalty, and interest of 1.5 percent per month on delinquent reemployment-assistance reports and tax.

Checked

2026-08-13

A South Dakota court action to recover unpaid wages under the equal-pay provisions may be commenced no later than two years after the cause of action occurs

Checked

2026-08-13