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File South Dakota Payroll
Taxes in Minutes

Stay compliant with new-hire reporting and
unemployment insurance taxes.

Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Withholding not required

Withholding - Not Required

(No State Income Tax)

Withholding
Form 21

Form 21

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

South Dakota Filing Requirements for New Hire, Withholding, and Unemployment

Stay compliant with South Dakota's new hire, withholding, and unemployment filing requirements—on time, every time.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

All South Dakota employers must report newly hired and rehired employees. This includes private businesses, domestic help, labor organizations, and government entities.
  • Online: Report through the South Dakota New Hire Reporting portal.
  • Phone: (888) 827-6078
  • Fax: (888) 835-8659
  • Mail: New Hire Reporting Center SD Department of Labor and Regulation P.O. Box 4700 Aberdeen, SD 57402-4700
Within 20 calendar days of the employee’s hire or rehire date.

Unemployment Insurance (Form 21)

All employers with employees covered under South Dakota reemployment assistance are required to file Form 21 quarterly. A return must be filed even if no wages were paid during the reporting period.
  • Online (Required): File via the South Dakota Wage Reporting System.
  • Mail : South Dakota Department of Labor & Regulation, Reemployment Assistance Division, P.O. Box 4730, Aberdeen, SD 57402-4730
  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

*South Dakota does not impose a state income tax. Employers are NOT required to withhold state income taxes from employee wages.

File South Dakota Payroll Forms with Confidence

Simplify South Dakota state compliance, and avoid missed deadlines with TaxBandits—your complete
solution for state and federal filings.

Information Required to File

Know what information you need to file South Dakota payroll forms accurately.

What to Report in a New Hire?

What to Report in New Hire?

  • Employee's full legal name
  • Employee's physical address
  • Social Security Number (SSN)
  • Date of hire
  • Employer name, address, and FEIN
  • State of hire (for multi-state employers)
What to Report in Form 21

What to Report on Form 21?

  • Business name and address
  • Federal Employer Identification Number (FEIN)
  • South Dakota RA Account Number
  • Employee names and Social Security Numbers (SSNs)
  • Individual employee wages
  • Total gross wages paid
  • Taxable wages
  • Number of full-time and part-time employees on payroll
  • Reemployment Assistance contribution rate and tax due

How to file Payroll Tax Forms with the State of South Dakota?

Create a free TaxBandits account and follow these simple steps to e-file your South Dakota forms efficiently.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting and quarterly reemployment assistance Form 21.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting and quarterly reemployment assistance Form 21.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages, withholding amounts, and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with South Dakota today—TaxBandits makes it quick and easy!

South Dakota Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms

New Hire Reporting

$1 / Employee

Form 21 (Employer’s Reemployment Assistance Quarterly Report)

$5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Request a Live Demo

Penalties and Corrections for New Hire, Withholding, and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report

Failure to report newly hired, rehired, or recalled employees may result in a penalty of up to $25 per employee.

This can increase to up to $500 per employee if there is a conspiracy or false information.

Corrections to previously submitted new hire reports should be made through the South Dakota New Hire Reporting portal.

Contact the New Hire Reporting Center at (888) 827-6078 or (605) 626-2942 for assistance.

Form 21
(Unemployment Insurance)

  • Late Filing Penalties: $25.00 per month (or fractional portion of a month) is assessed for each delinquent report from the due date.
  • Late Payment Penalties: $25.00 per month (or fractional portion of a month) is assessed from the due date of the report.
  • Interest: 1.5% per month (or fractional portion of a month) accrues on unpaid tax from the due date of the report.
  • Example Scenario: If a Q2 report due July 31 is not filed until September, you will be assessed a $50 late filing penalty, a $50 late payment penalty, and 3% interest on the tax amount owed.
  • Additional Enforcement: Subpoenas can be issued to obtain payroll records for non-compliant employers.
Submit corrected Form 21C (Statement to Correct Information Previously Submitted) through the South Dakota Wage Reporting System or contact the RA Tax Unit at (605) 626-2312 for assistance. Any additional tax due must be paid along with applicable penalties and interest.

Beyond State Payroll Filing: Simplifying All Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All South Dakota employers must report newly hired and rehired employees to the South Dakota New Hire Reporting Program. This applies to private businesses, government agencies, labor organizations, and employers hiring domestic workers.

To complete a South Dakota new hire report, employers generally need:

  • Employer name and FEIN
  • Employer address
  • Employee’s full legal name
  • Employee Social Security Number (SSN)
  • Employee address
  • Date of hire
  • State of hire for multi-state employers

South Dakota new hire reports can be submitted online, by fax, phone, or mail through the South Dakota Department of Labor & Regulation. Many businesses also use payroll tax filing providers such as TaxBandits to manage new hire reporting alongside other federal and state filings.

No. South Dakota does not impose a state income tax on employee wages. Employers are not required to withhold state income taxes, although federal payroll tax withholding requirements still apply.

South Dakota Form 21 is the quarterly wage and reemployment assistance tax report filed with the South Dakota Department of Labor & Regulation. Employers use this form to report employee wages and unemployment insurance contributions.

Businesses with employees covered under South Dakota reemployment assistance laws must file Form 21 every quarter. Employers are generally required to file even when no wages were paid during the
reporting period.

South Dakota Form 21 is due quarterly on the following dates:

  • Q1 (January – March): April 30
  • Q2 (April – June): July 31
  • Q3 (July – September): October 31
  • Q4 (October – December): January 31

Late filing penalties may apply if Form 21 is not submitted on time. South Dakota may assess:

  • $25 per month for late filing
  • Additional penalties for late tax payments
  • Interest on unpaid taxes at 1.5% per month

Additional enforcement actions may apply for continued non-compliance.

Yes. Employers can correct previously submitted wage reports by filing Form 21C or by contacting the South Dakota Reemployment Assistance Tax Unit. Corrections should be submitted as soon as errors are identified to reduce additional penalties or interest.

Yes. South Dakota supports electronic filing for payroll-related forms, including new hire reporting and quarterly unemployment filings. Many employers choose to e-file through platforms like TaxBandits to simplify multi-state payroll compliance and deadline tracking.

South Dakota employers are generally responsible for:

  • New hire reporting
  • Reemployment assistance (unemployment insurance) tax filing
  • Federal payroll tax filings such as Forms 941, W-2, and 940

South Dakota does not require state income tax withholding filings.

Common payroll filing mistakes include:

  • Missing quarterly deadlines
  • Reporting incorrect employee SSNs
  • Filing incomplete wage information
  • Forgetting zero-wage filings
  • Using outdated employer account details

Reviewing payroll data carefully before submission can help employers avoid penalties and correction notices.

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