South Dakota payroll tax registration
What to set up in South Dakota before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.
Setup steps before the first payroll
- Workers' comp
Get workers' compensation coverage
- Deadline
- Before anyone starts work
- Source
- dlr.sd.gov/workers_compensation/coverage.aspx (opens in a new tab), checked October 6, 2026
- Posters
Put up the Reemployment Assistance notice and a safety poster, plus the federal posters
- Deadline
- Before the first employee starts work
- Source
- dlr.sd.gov/employment_laws/posting_requirements.aspx (opens in a new tab), checked October 6, 2026
- New hire reporting
Report each new hire to the state new hire registry
- Deadline
- Within 20 days of the employee's start date
- Source
- dlr.sd.gov/ra/new_hire_reporting/reporting_requirements.aspx (opens in a new tab), checked October 6, 2026
- State tax accounts
Register with the DLR Reemployment Assistance Tax Unit (online, or Form 1 while online registration is down)
- Deadline
- Before the first quarterly report (the last day of the month after the quarter)
- Agency
- Unemployment: South Dakota Department of Labor and Regulation, Reemployment Assistance Division (opens in a new tab)
- Source
- dlr.sd.gov/ra/businesses/registration.aspx (opens in a new tab), checked October 6, 2026
- State tax accounts
File the first quarterly unemployment tax and wage report
- Deadline
- Quarterly report and tax 'must be received by the last day of the month following the end of the quarter': April 30, July 31, October 31, January 31.January 31, 2027 is a Sunday; whether South Dakota moves it to the next business day is not confirmed.
- Source
- dlr.sd.gov/ra/businesses/default.aspx (opens in a new tab), checked October 6, 2026
Federal dates for this pay date
Federal returns follow the compliance calendar, which dates them for every employer:
A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).
Not confirmed: no official source settled it on the check date, so none is shown.
Not needed in South Dakota
- No state income tax on wages, so no withholding account.dor.sd.gov/individuals/taxes/ (opens in a new tab), checked October 6, 2026
- No state paid leave program funded through payroll.dlr.sd.gov/employment_laws/publications/what_need_know_laws.pdf (opens in a new tab), checked October 5, 2026
Also in South Dakota
- Whether any city or county taxes wages: not confirmed.
More on South Dakota
WORKLIO HCM
Hiring in a new state? We help open the accounts.
We help open state accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. After that, Worklio HCM calculates, deposits and files your payroll taxes, new-hire state reporting is automatic, and rates and rules update without you noticing.
Registration in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each fact, as checked.
- dlr.sd.gov/workers_compensation/coverage.aspx (opens in a new tab), checked October 5, 2026
- dlr.sd.gov/employment_laws/posting_requirements.aspx (opens in a new tab), checked October 6, 2026
- dlr.sd.gov/ra/businesses/registration.aspx (opens in a new tab), checked October 5, 2026
- dlr.sd.gov/ra/new_hire_reporting/reporting_requirements.aspx (opens in a new tab), checked October 6, 2026
- dlr.sd.gov/ra/businesses/default.aspx (opens in a new tab), checked October 6, 2026
- dor.sd.gov/individuals/taxes/ (opens in a new tab), checked October 6, 2026
- dlr.sd.gov/employment_laws/publications/what_need_know_laws.pdf (opens in a new tab), checked October 5, 2026
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.