S.D. Codified Laws § 61-5-25.1
The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.
Column "A" | Column "B" |
Contribution Rate | Reserve Ratio |
8.50% | Less than []7.00% |
8.00% | []7.00% and Less than []6.50% |
7.50% | []6.50% and Less than []6.00% |
7.00% | []6.00% and Less than []5.50% |
6.50% | []5.50% and Less than []5.00% |
6.00% | []5.00% and Less than []4.50% |
5.50% | []4.50% and Less than []4.00% |
5.00% | []4.00% and Less than []3.50% |
4.50% | []3.50% and Less than []3.00% |
4.00% | []3.00% and Less than []2.50% |
3.50% | []2.50% and Less than []2.00% |
3.00% | []2.00% and Less than []1.50% |
2.50% | []1.50% and Less than []1.00% |
2.00% | []1.00% and Less than []0.50% |
1.50% | []0.50% and Less than 0.00% |
1.00% | 0.00% and Less than 0.20% |
0.90% | 0.20% and Less than 0.40% |
0.80% | 0.40% and Less than 0.60% |
0.70% | 0.60% and Less than 0.80% |
0.60% | 0.80% and Less than 1.00% |
0.50% | 1.00% and Less than 1.20% |
0.40% | 1.20% and Less than 1.30% |
0.30% | 1.30% and Less than 1.40% |
0.20% | 1.40% and Less than 1.50% |
0.10% | 1.50% and Less than 1.60% |
0.00% | 1.60% and Over |
SDCL 61-5-25.1