Who needs a reemployment assistance (unemployment) account, new hire reporting and workers’ compensation in South Dakota?

Issued by South Dakota Department of Labor and Regulation; South Dakota New Hire Reporting Center, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in South Dakota

The South Dakota table lists this for every kind of business.

Register within the first quarter you pay wages. Report each new hire and rehire within 20 days of the first day of work. No South Dakota law requires an employer to carry workers’ compensation insurance, but the Department strongly recommends it: an uninsured employer loses its defenses and can be sued by an injured worker for damages, or for medical costs and double benefits (SDCL 62-3-11). Rate notices for the next year are mailed by the end of October.

Checked Oct 21, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by South Dakota Department of Labor and Regulation; South Dakota New Hire Reporting Center.

Sources and dates

Department of Labor and Regulation reemployment assistance for businesses pages and FAQ (2026 wage base and new employer rates); new hire reporting requirements; Division of Workers’ Compensation. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.