06 April 2020 South Dakota employers affected by COVID-19 will not be penalized for late filing of SUI returns and payments Recently enacted SB 187 exempts South Dakota employers from penalties if unable to file state unemployment insurance (SUI) tax returns or timely pay the associated contributions due to a temporary business shutdown or reduction in force as a result of COVID-19. The legislation waives the $25-per-month penalty assessed for both a late payment and a late return filing. The legislation, however, does not relieve the employer of interest on the late payment. (South Dakota Department of Labor and Regulations, COVID-19 webpage, April 2020.) For additional information, contact the South Dakota Department of Labor and Regulations Reemployment Assistance Tax Unit at +1 605 626 2312 or see the Department's website.
Document ID: 2020-0886 | |||||||||||
