<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 61-1-46 - Wages defined--Maximum annual wages subject to coverage. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077782Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077782SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077782CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077782Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077782DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2077782Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } p.s2077782Normal-000002 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2077782000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077782SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077782SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2077782Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-46"><span class="s2077782SENU">61-1-46</span></a><span xml:space="preserve" class="s2077782SENU">. </span><span class="s2077782CL">Wages defined--Maximum annual wages subject to coverage.</span></p><p dir="ltr" class="s2077782Normal-000000"><span class="s2077782DefaultParagraphFont">As used in this title, the term, wages, means remuneration paid in a calendar year to an employee by an employer or the employer's predecessor for employment during any calendar year. The term includes remuneration in addition to the wages defined in this section which are subject to a federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund.</span></p><p dir="ltr" class="s2077782Normal-000001"><span class="s2077782DefaultParagraphFont">The term does not include remuneration of more than:</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(1)    Seven thousand dollars, from January 1, 1983, to December 31, 2006, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(2)    Eight thousand five hundred dollars, from January 1, 2007, to December 31, 2007, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(3)    Nine thousand dollars, from January 1, 2008, to December 31, 2008, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(4)    Nine thousand five hundred dollars, from January 1, 2009, to December 31, 2009, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(5)    Ten thousand dollars, from January 1, 2010, to December 31, 2010, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(6)    Eleven thousand dollars, from January 1, 2011, to December 31, 2011, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(7)    Twelve thousand dollars, from January 1, 2012, to December 31, 2012, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(8)    Thirteen thousand dollars, from January 1, 2013, to December 31, 2013, inclusive;</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(9)    Fourteen thousand dollars, from January 1, 2014, to December 31, 2014, inclusive; and</span></p><p dir="ltr" class="s2077782Normal-000002"><span class="s2077782DefaultParagraphFont">(10)    Fifteen thousand dollars, on and after January 1, 2015.</span></p><p dir="ltr" class="s2077782Normal-000001"><span class="s2077782DefaultParagraphFont">In this section, the term, employment, includes service constituting employment under any reemployment assistance or unemployment compensation law of another state.</span></p><p dir="ltr" class="s2077782Normal"><span xml:space="preserve" class="s2077782000003"> </span></p><p dir="ltr" class="s2077782Normal"><span class="s2077782SCL">Source:</span><span xml:space="preserve" class="s2077782SCL-000004"> SDC 1939, § 17.0802 (13) (a) as added by SL 1941, ch 82, § 4; SL 1943, ch 77, § 1; SL 1947, ch 88, § 5; SL 1953, ch 76, § 2; SL 1971, ch 276, § 18; SL 1977, ch 420, § 16; SL 1983, ch 380, § 1; SL 2006, ch 267, § 1; SL 2010, ch 247, § 1, eff. Mar. 10, 2010; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-35"><span class="s2077782SCL-000004">61-1-35</span></a><span class="s2077782SCL-000004">; SL 2012, ch 252, § 59; SL 2019, ch 216, § 6.</span></p></div></body></html>