State guide
How to Register for South Dakota Payroll Taxes
Let a dedicated tax manager file your South Dakota registrations with you, or use the step-by-step guide below.
Last updated:
At a glance
1 state payroll tax account: reemployment assistance
$15,000 RA wage base in 2026
1.20% Year 1 rate plus 0.55% investment fee
New hires due within 20 days
Done for you
South Dakota accounts, filed right
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In South Dakota that means one state payroll tax account: reemployment assistance (unemployment insurance) with the Department of Labor and Regulation. South Dakota has no state income tax, so there is no state withholding account.
- One tax manager who owns your file
- Your reemployment assistance registration filed with you
- Quarterly report dates on one calendar
- New hire reporting set up for the 20-day rule
Hands-on help from a real person who knows South Dakota employer accounts. Use it alone or with managed payroll.
Quick answer
South Dakota payroll tax registration at a glance
South Dakota does not impose a state income tax, so employers don't open a state withholding account. The state payroll tax account is reemployment assistance (RA), which all newly established businesses register for with the Department of Labor and Regulation's RA Tax Unit.
In 2026, RA tax applies to the first $15,000 of each employee's wages. A Year 1 non-construction employer pays 1.20% plus a 0.55% investment fee. Quarterly reports are due by the last day of the month after each quarter, and new hires within 20 days.
Who must register
Who registers in South Dakota
The RA account is the core registration.
| Situation | South Dakota requirement |
|---|---|
| You start a new business | Register with the RA Tax Unit |
| You employ one or more people in 20 calendar weeks, or pay $1,500 or more in a quarter | You are subject to RA tax |
| You change ownership structure, such as sole owner to corporation or LLC | Register within 30 days of the change |
| You pay corporate officers | Officers are employees for RA tax |
| You withhold state income tax | Not applicable: South Dakota has no state income tax |
Registration steps
How to register in South Dakota
One registration, then new hire reporting.
- Register with the RA Tax Unit online, or with Form 1 by mail or fax.
- Get your account number and rate. Online filers subject to the tax get both immediately; paper forms take about two to three weeks.
- Set up workers' compensation coverage, which South Dakota law requires of nearly all employers.
- Report each new hire to the New Hire Reporting Center within 20 days.
More than withholding
RA tax, no withholding
South Dakota keeps state payroll tax simple, but the RA registration and its deadlines still apply.
On your own
- Reemployment assistance registration
- Quarterly RA reports
- A 20-day new hire deadline
With your PayAdvisors tax manager
- Your tax manager files it with you
- You get one calendar for every filing
- We set up reporting from day one
Handled by your tax manager.
Prepare
What to collect first
Have these ready before you apply.
- Your FEIN and business details for the RA registration
- The date you first paid wages in South Dakota
- Owner and officer details for the registration form
- Complete answers on every field; incomplete registrations are returned
Accounts
What you end up with
One state payroll tax account.
- A reemployment assistance account with the Department of Labor and Regulation for quarterly reports and RA tax.
- No state withholding account, because South Dakota does not impose a state income tax.
- A workers' compensation policy from your carrier.
Rates
South Dakota 2026 payroll tax numbers
New employer figures published for 2026.
| Item | Figure |
|---|---|
| RA taxable wage base | First $15,000 per employee (2026) |
| Year 1, non-construction | 1.20% RA tax plus 0.55% investment fee (2026) |
| Year 1, construction | 6.00% RA tax plus 0.55% investment fee (2026) |
| Years 2 and 3, positive balance | 1.00% non-construction, 3.00% construction, plus 0.55% investment fee (2026) |
| State income tax withholding | None |
Pitfalls
South Dakota mistakes to avoid
Most problems come from paperwork.
- Assuming no income tax means no registration. RA registration still applies to new businesses.
- Sending an incomplete form. Incomplete registrations are returned, which can make taxes delinquent.
- Missing an ownership change. A move from sole owner to corporation or LLC means registering within 30 days.
- Leaving officers off reports. Corporate officers are employees for RA tax.
Related duties
Other South Dakota employer obligations
These run alongside the RA account.
- New hire reporting. Report new and rehired employees (not paid for the past 30 days) within 20 days of the first day of work.
- Workers' compensation. South Dakota's law covers all employers with only limited exceptions.
- Federal payroll taxes still apply; South Dakota's lack of income tax affects only state withholding.
Filing calendar
South Dakota deadlines after registration
RA reports run quarterly.
- Q1 RA report: April 30
- Q2 RA report: July 31
- Q3 RA report: October 31
- Q4 RA report: January 31; reports must be received by the last day of the month after the quarter
- New hire reports: within 20 days of the first day of work
Official links
South Dakota agency links
Official forms, rates and guidance.
- South Dakota Department of Revenue: Individual Taxes
- Department of Labor and Regulation: Reemployment Assistance for Businesses
- Department of Labor and Regulation: RA Tax FAQ
- Department of Labor and Regulation: Register Your Business
- Department of Labor and Regulation: New Hire Reporting Requirements
- Department of Labor and Regulation: Workers' Compensation Coverage
South Dakota registration questions
Does South Dakota have state income tax withholding?
No. South Dakota is one of seven states that does not impose a state income tax, so there is no state withholding account.
How do I register for South Dakota payroll taxes?
Register with the Department of Labor and Regulation's Reemployment Assistance Tax Unit online, or with Form 1 by mail or fax.
What is the South Dakota new employer RA rate?
For 2026, Year 1 non-construction employers pay 1.20% and construction employers 6.00%, each plus a 0.55% investment fee, on the first $15,000 of each employee's wages.
When are South Dakota RA reports due?
By the last day of the month after each quarter: April 30, July 31, October 31 and January 31.
How fast must I report new hires in South Dakota?
Within 20 days of the first day of work, including rehires not paid for the past 30 days.
I am the only employee of my S corporation. What do I need in South Dakota?
Corporate officers are employees for RA tax, and reasonable compensation generally needs to be paid, so your corporation generally needs the RA account. There's no state withholding account. A dedicated tax manager can complete the registration with you as part of our S corp payroll package.
How is registration priced?
South Dakota issues one state payroll tax ID, for reemployment assistance, since there is no state income tax withholding. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official guidance from South Dakota state agencies. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up South Dakota with you
A dedicated tax manager files your South Dakota reemployment assistance registration with you, sets up new hire reporting and confirms your account before your first payroll. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
About this guide
Last verified and sources
Last verified October 30, 2026 against South Dakota state agency pages. This guide is general information, not tax or legal advice.
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- Our services
Sources
- South Dakota Department of Revenue, Individual Taxes
- SD Department of Labor and Regulation, Reemployment Assistance for Businesses
- SD Department of Labor and Regulation, RA Tax FAQ
- SD Department of Labor and Regulation, Register Your Business
- SD Department of Labor and Regulation, New Hire Reporting Requirements
- SD Department of Labor and Regulation, Workers' Compensation Coverage