State Web Site:  www.SouthDakota.gov

General Business Requirement:

Apply to the Secretary of State for a Certificate of Authority to conduct business in South Dakota.
 
Business Entity Registration Forms

Licensing/Registration:

None required.

Unemployment Insurance:

South Dakota - Employer UI Registration (PDF Form)

South Dakota - Employer UI Registration (On-Line)

New Business Rate:  1.75%
Wage Limit:  $9,500
Employers Reporting Unit for SUTA  Contributions:  PEO, if it is considered the employer of record; otherwise, the client account number and experience rate must be used.

Agency Web Site - South Dakota Dept. of Labor - Unemployment Insurance

State Taxes:

South Dakota does not have a corporate or personal income tax.

Agency Web Site - South Dakota Business Tax Division

Workers’ Compensation:

Rating Bureau – NCCI  

State Specific Requirements for PEO
(Best viewed in Internet Explorer)

Exclusive remedy benefits apply to both PEO and client/co-employer.  

Agency Web Site - South Dakota Dept. of Labor - Workers' Compensation

Benefit Plans:

PEO-sponsored and Client-sponsored health plans not addressed in South Dakota laws or regulations.

Agency Web Site - South Dakota Division of Insurance