SDCL § 61-5A-34: Payments in lieu of contributions not to be deducted from wages.

Payments made by any nonprofit organization or political subdivision under the provisions of §§ 61-5A-25 to 61-5A-33, inclusive, shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization or political subdivision.