Payroll Compliance Guide

South Dakota Payroll Compliance Guide

Complete Reference for Multi-State Employers

Last updated: December 2025 • 60+ requirements covered

Key Facts at a Glance

RequirementSouth Dakota Rule
Minimum Wage$11.50/hour (2025, CPI-adjusted annually)
Tipped Minimum$5.75 + tips (50% of minimum)
Overtime Threshold40 hours/week (no daily OT)
Final Pay (Termination)Next payday or when property returned
Final Pay (Resignation)Next regular payday
PTO Payout Required?Per company policy
Pay Frequency MandateMonthly minimum
State Income TaxNone
Unemployment InsuranceYes
State Disability InsuranceNo
Paid Family LeaveNo
Paid Sick LeaveNo
Workers' Comp RequiredYes (private market)

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