# S.D. Codified Laws § 61-1-4: Employer defined

> South Dakota · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-4

## Section

- **Citation:** S.D. Codified Laws § 61-1-4
- **Heading:** Employer defined
- **Jurisdiction:** South Dakota
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** SD Code / Title 61 / Chapter 1 / Section 61-1-4

## Text

As used in this title, the term, employer, means:

(1) For each calendar year, any employing unit which:

(a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or

(b) For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day);

(2) Any employing unit for which service in employment, as defined in § 61-1-13 , is performed;

(3) Any employing unit for which service in employment, as defined in § 61-1-15 , is performed;

(4) Any employing unit for which agricultural labor as defined in § 61-1-18 is performed, subject to subdivision 61-1-17(1);

(5) Any employing unit for which domestic service in employment as defined in § 61-1-19 is performed.

In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (2), (3), or (4) of this section the wages earned on the employment of an employee performing domestic service, may not be taken into account.

In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (2), (3), or (5) of this section, the wages earned or the employment of an employee performing service in agricultural labor, may not be taken into account. If an employing unit is determined to be an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section.

Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (a); SL 1939, ch 86, § 1; SL 1953, ch 76, § 1; SL 1955, ch 60; SL 1971, ch 276, §§ 5 to 7; SL 1973, ch 304, § 2; SL 1977, ch 420, §§ 2 to 7; SL 1982, ch 28, § 16; SL 1993, ch 377, § 2; SL 2008, ch 277, § 3; SL 2013, ch 258, § 5.

## Nearby sections

- [S.D. Codified Laws § 61-1-1 Definition of terms](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-1.md)
- [S.D. Codified Laws § 61-1-2 Department to administer title](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-2.md)
- [S.D. Codified Laws § 61-1-3 Employing unit defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-3.md)
- [S.D. Codified Laws § 61-1-4 Employer defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-4.md)
- [S.D. Codified Laws § 61-1-5 Successor employers subject to coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.md)
- [S.D. Codified Laws § 61-1-5.1 Combined payrolls of predecessor and successor qualifying for coverage](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-5.1.md)
- [S.D. Codified Laws § 61-1-6 Employer subject to coverage by addition of another employing unit](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-6.md)
- [S.D. Codified Laws § 61-1-7 Extension of coverage to employment taxed under federal law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-7.md)
- [S.D. Codified Laws § 61-1-8 Required coverage continues until terminated by law](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-8.md)
- [S.D. Codified Laws § 61-1-9 Elective coverage continues for period of election](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-9.md)
- [S.D. Codified Laws § 61-1-10 Employment defined](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-10.md)
- [S.D. Codified Laws § 61-1-11 Employee and independent contractor distinguished](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-11.md)
- [S.D. Codified Laws § 61-1-12 Agent-drivers, commission-drivers, and salesmen included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-12.md)
- [S.D. Codified Laws § 61-1-13 Employment by state or instrumentalities included](https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-13.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_SD_T61_C1_S61-1-4. Check the current official text before relying on it. Not legal advice.