{"data":{"id":"us-sd/sdcl-61-5-25.1","jurisdiction":"us-sd","citation":"SDCL § 61-5-25.1","heading":"Employer's reserve ratio for 2007 through 2009.","body":"The employer's reserve ratio for calendar year 2007 through calendar year 2009 shall be the result obtained by dividing the balance of credits existing in the employer's experience-rating account by the total taxable payroll of the employer for the preceding three calendar years.\nColumn \"A\" | Column \"B\"\nContribution Rate | Reserve Ratio\n8.50% | Less than 7.00%\n8.00% | 7.00% and Less than 6.50%\n7.50% | 6.50% and Less than 6.00%\n7.00% | 6.00% and Less than 5.50%\n6.50% | 5.50% and Less than 5.00%\n6.00% | 5.00% and Less than 4.50%\n5.50% | 4.50% and Less than 4.00%\n5.00% | 4.00% and Less than 3.50%\n4.50% | 3.50% and Less than 3.00%\n4.00% | 3.00% and Less than 2.50%\n3.50% | 2.50% and Less than 2.00%\n3.00% | 2.00% and Less than 1.50%\n2.50% | 1.50% and Less than 1.00%\n2.00% | 1.00% and Less than 0.50%\n1.50% | 0.50% and Less than 0.00%\n1.00% | 0.00% and Less than 0.20%\n0.90% | 0.20% and Less than 0.40%\n0.80% | 0.40% and Less than 0.60%\n0.70% | 0.60% and Less than 0.80%\n0.60% | 0.80% and Less than 1.00%\n0.50% | 1.00% and Less than 1.20%\n0.40% | 1.20% and Less than 1.30%\n0.30% | 1.30% and Less than 1.40%\n0.20% | 1.40% and Less than 1.50%\n0.10% | 1.50% and Less than 1.60%\n0.00% | 1.60% and Over","path":["TITLE 61. REEMPLOYMENT ASSISTANCE","CHAPTER 61-5. EMPLOYERS' CONTRIBUTIONS AND ACCOUNTS"],"source_url":"https://sdlegislature.gov/Statutes/61-5-25.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"c1308de02d934551c67215e3ae5ffbb649ef39e2a557ebbfbdeb0be473f0db6b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-61-5-25","next":"us-sd/sdcl-61-5-25.2"},"notice":"GroundRules: Original legal text. Not legal advice."}