SDCL § 62-1-2: Employer defined.

As used in this title the term "employer" includes the state and any municipal corporation within the state or any political subdivision of this state, and any individual, firm, association, limited liability company, or corporation, or the receiver or trustee of the same, or the legal representative of a deceased employer, using the service of another for pay. Any person performing labor incidental to the person's own occupation who has elected to proceed under the provisions of § 58-20-3 by purchasing workers' compensation insurance to cover the person, is deemed to be an employer under this section irrespective of whether the person is using the services of another for pay. If the employer is insured, it shall include the employer's insurer so far as applicable.