South Dakota State Tax Information


South Dakota Minimum Wages
Effective 01/01/17Effective 01/01/18Effective 01/01/20
Minimum Wage:$8.65$8.85$9.30
Minimum Cash Wage (Tipped Employee):$4.375$4.425$4.65
Maximum Tip Credit:$4.375$4.65
Youth Minimum Wage:$8.65*$8.85*$9.30*
* Non-tipped employees under 18 years old

South Dakota State Income Tax
Wage Withholding:None
Supplemental Wage/Bonus Rate:None

South Dakota Unemployment Insurance
Maximum 2020 Taxable Earnings:$15,000
(Unchanged from $15,000 in 2019)
Employee Deduction:None
Employer 2020 Tax Rates:0.0 – 9.35%
(Plus investment fee of 0.55%)
Standard 2020 New Employer Rate:1.2% - 1st yr, 1.0% - 2nd & 3rd years
(Plus 0.55% investment fee)
Voluntary Contribution Permitted:Yes

South Dakota Disability Insurance
Employee Deduction:None

South Dakota State Agencies web sites: