SDCL § 61-1-46: Wages defined--Maximum annual wages subject to coverage.

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.

The term does not include remuneration of more than:

(1) Seven thousand dollars, from January 1, 1983, to December 31, 2006, inclusive;

(2) Eight thousand five hundred dollars, from January 1, 2007, to December 31, 2007, inclusive;

(3) Nine thousand dollars, from January 1, 2008, to December 31, 2008, inclusive;

(4) Nine thousand five hundred dollars, from January 1, 2009, to December 31, 2009, inclusive;

(5) Ten thousand dollars, from January 1, 2010, to December 31, 2010, inclusive;

(6) Eleven thousand dollars, from January 1, 2011, to December 31, 2011, inclusive;

(7) Twelve thousand dollars, from January 1, 2012, to December 31, 2012, inclusive;

(8) Thirteen thousand dollars, from January 1, 2013, to December 31, 2013, inclusive;

(9) Fourteen thousand dollars, from January 1, 2014, to December 31, 2014, inclusive; and

(10) Fifteen thousand dollars, on and after January 1, 2015.

In this section, the term, employment, includes service constituting employment under any reemployment assistance or unemployment compensation law of another state.