{"data":{"id":"us-sd/sdcl-61-1-48","jurisdiction":"us-sd","citation":"SDCL § 61-1-48","heading":"Employer's contributions to certain plans not deemed wages.","body":"As used in this title, the term, wages, does not include the amount of any payment with respect to services performed on behalf of any person in its employ under a plan or system established by an employing unit which makes provision for persons in its employ generally or for a class or classes of persons including any amount paid by an employing unit for insurance on annuities, or into a fund, to provide for any payment on account of:\n(1) Sickness or accident disability. However, in the case of payments made to an employee or any one of the employee's dependents, this subdivision excludes from wages only payments received under a worker's compensation law;\n(2) Medical or hospitalization expenses in connection with sickness or accident disability;\n(3) Death; or\n(4) Retirement or pension if the payment is made pursuant to a qualified plan as provided in 26 U.S.C. §§ 401(k), 403b, 408(k), 457, and 408(p), other than any elective contributions under paragraph (2)(A)(i) thereof, as of January 1, 2006.","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-1. DEFINITIONS AND GENERAL PROVISIONS"],"source_url":"https://sdlegislature.gov/Statutes/61-1-48","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"a614fabda492b95f6a3f3edf32fd3082e4a453ed4352df526f7a32533df07887","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-1-47","next":"us-sd/sdcl-61-1-49"},"notice":"GroundRules: Original legal text. Not legal advice."}