SDCL § 61-6-5: Benefits payable for each week of unemployment--Reduction for wages earned or received during week.

For each individual who is unemployed in any week, as defined in §§ 61-1-51 to 61-1-54, inclusive, benefits with respect to that week are paid in an amount determined by § 61-6-2. A benefit amount that is not a multiple of one dollar, is computed to the next lower multiple of one dollar. However, the benefit paid is reduced by seventy-five percent of the amount by which the wages or earnings exceed twenty-five dollars per week, and no benefit payment is made if the wages or earnings equal or exceed the weekly benefit amount.