State SUI Directory

South Dakota

SD

SUI / SUTA Rate Data — 2026

Source: South Dakota Department of Labor and Regulation

Taxable Wage Base
$15,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.0% – 9.35%
Experience-rated range for eligible employers
New Employer Rate
1.2%
Standard rate applied before experience rating applies
Voluntary Contributions
Not available
State does not allow voluntary contributions
PFML Program
None
No state-mandated PFML program
State Agency
South Dakota Department of Labor and Regulation
Agency responsible for administering unemployment insurance
Official Agency Website
South Dakota Department of Labor and Regulation
Visit Agency →

About South Dakota SUI Rates

South Dakota employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $15,000of each employee's wages per year. New employers start at a rate of 1.2% before experience rating applies. Once rated, South Dakota SUI rates range from 0.0% to 9.35%.

SUI rates are set annually by South Dakota Department of Labor and Regulationbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

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