<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 61-1-49 - Social security tax payments not deemed wages. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2077785Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077785SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077785CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2077785Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2077785DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077785000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2077785SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2077785SCL-000002 { 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="s2077785Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-49"><span class="s2077785SENU">61-1-49</span></a><span xml:space="preserve" class="s2077785SENU">. </span><span class="s2077785CL">Social security tax payments not deemed wages.</span></p><p dir="ltr" class="s2077785Normal-000000"><span class="s2077785DefaultParagraphFont">As used in this title, the term, wages, does not include the payment by an employing unit without deduction from the remuneration of the individual in its employ of the tax imposed upon an individual in its employ under section 3101 of the federal Internal Revenue Code.</span></p><p dir="ltr" class="s2077785Normal"><span xml:space="preserve" class="s2077785000001"> </span></p><p dir="ltr" class="s2077785Normal"><span class="s2077785SCL">Source:</span><span xml:space="preserve" class="s2077785SCL-000002"> SDC 1939, § 17.0802 (13) (c) as added by SL 1941, ch 82, § 4; SL 2008, ch 277, § 33; SDCL § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=61-1-33"><span class="s2077785SCL-000002">61-1-33</span></a><span class="s2077785SCL-000002">; SL 2012, ch 252, § 59.</span></p></div></body></html>