S.D. Codified Laws § 61-5-28.1
Each employer eligible for experience rating as defined in § 61-5-24 on the computation date for the year, shall also pay an administrative fee on wages as defined by this title. If an employer's reserve ratio, as determined pursuant to § 61-5-25.4 through calendar year 2019, pursuant to § 61-5-25.5 for calendar year 2020 through calendar year 2023, and pursuant to § 61-5-25.6 for calendar year 2024 and each year thereafter, is less than two and one-quarter percent, an administrative fee of two-hundredths percent shall be paid by the employer.
The terms and conditions of this title that apply to the payment and collection of contributions also apply to the payment and collection of the administrative fee. Proceeds from the administrative fee must be deposited in the clearing account of the unemployment compensation fund for clearance only and may not become part of the fund. After clearance, the money derived from the administrative fee payments, less refunds made pursuant to the provisions of this title, must be deposited in the employment security administration fund for expenditure as provided in § 61-3-24. No administrative fee payment may be credited to the employer's experience rating account nor may be deducted in whole or in part by any employer from the wages of individuals in its employ.
The administrative fee provided in this section applies to taxable wages paid on and after January 1, 2018.
SDCL 61-5-28.1