Short answer. SD DLR's Reemployment Assistance employer handbook (rev. 07/2022) and business FAQ list the base as "2015 and thereafter: $15,000", with the note "All rates and wage bases subject to change by the South Dakota Legislature." No change was announced on the official pages we opened in November 2026, so the 2027 base stays $15,000. New employers pay 1.2%.
$15,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $15,000 (unchanged)
- 2026 wage base
- SD DLR: $15,000 per employee per calendar year from 2015 on.
- New employer rate
- 1.2%. SD DLR: 1.20% reemployment assistance tax in the first year for non-construction employers with a positive balance, plus a 0.55% investment fee.
- Rate range
- 0%–8.52% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- South Dakota Department of Labor and Regulation, Reemployment Assistance
- Registration
- Register or open an account. SD DLR's Register Your Business page.
New employer rates by type of business
| Who | Rate | What the official page says |
|---|---|---|
| Most new employers | 1.2% | SD DLR: 1.20% reemployment assistance tax in the first year for non-construction employers with a positive balance, plus a 0.55% investment fee. |
| Non-construction, years 2 and 3 | 1% | SD DLR. |
| Construction, year 1 | 6% | SD DLR. |
| Construction, years 2 and 3 | 3% | SD DLR. |
Other amounts on the same official pages
- Investment fee: 0.55%. Listed with the new employer rates (SD DLR).
- Administrative fee: 0.08%. 0.08% for calendar year 2026 and each year after (SD DLR).
What it costs: an example
Three employees at the new employer rate of 1.2% on the $15,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in South Dakota, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $6,000.00 | $72.00 | Not reached | $36.00 |
| Around the base | $15,000.00 | $180.00 | Q4 | $42.00 |
| Above the base | $27,000.00 | $180.00 | Q3 | $42.00 |
Total for the three: $432.00 state plus $120.00 federal. Run your own staff in the SUTA and FUTA calculator set to South Dakota.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
SD DLR: April 30, July 31, October 31 and January 31.
Setting up the account for 2027
- Register for an unemployment tax account: SD DLR's Register Your Business page.
- Set the 2027 wage base of $15,000 in payroll.
- Use 1.2% until your rate notice arrives, or the industry rate that applies to you; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- SD DLR: Reemployment Assistance FAQ for businesses
- SD DLR: Reemployment Assistance Handbook for Employers (rev. 07/2022), Table 1, Taxable Wage Base
- SD DLR: Wage reporting
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
South Dakota unemployment tax questions
What is the South Dakota unemployment tax wage base for 2027?
$15,000 per employee, the same as 2026. SD DLR's Reemployment Assistance employer handbook (rev. 07/2022) and business FAQ list the base as "2015 and thereafter: $15,000", with the note "All rates and wage bases subject to change by the South Dakota Legislature." No change was announced on the official pages we opened in November 2026, so the 2027 base stays $15,000.
What SUTA rate does a new employer pay in South Dakota?
1.2%. SD DLR: 1.20% reemployment assistance tax in the first year for non-construction employers with a positive balance, plus a 0.55% investment fee. On a full $15,000 base that's $180.00 per employee for the year.
Do construction or other industries pay a different new employer rate in South Dakota?
Yes: non-construction, years 2 and 3 1%; construction, year 1 6%; construction, years 2 and 3 3%. SD DLR.
Are there other South Dakota employer assessments on the same wages?
Investment fee: 0.55%. Listed with the new employer rates (SD DLR). Administrative fee: 0.08%. 0.08% for calendar year 2026 and each year after (SD DLR).
When are South Dakota quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. SD DLR: April 30, July 31, October 31 and January 31.
Compare every state: SUTA wage base by state 2027 · South Carolina SUTA 2027 · Texas SUTA 2027