South Dakota (SD) – 2019

South Dakota

Minimum WageSouth DakotaFederal
Minimum Wage$9.10$7.25
Minimum Cash Wage (Tipped Employee)$4.55$2.13
Maximum Tip Credit$4.55$5.12
Youth Minimum Wage$9.10*$4.25
State Income TaxSouth DakotaFederal
Wage WithholdingNone
Supplemental Wage / Bonus RateNone
Unemployment InsuranceSouth DakotaFederal
Maximum 2019 Taxable Earnings (Unchanged from 2018)$15,000
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Plus investment fee)0.0 – 9.35%
Standard 2019 New Employer Rate (Plus 0.55% investment fee)1.2% – 1st year; 1.0% – 2nd & 3rd years
Voluntary Contribution PermittedYes

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

South Dakota State Resources

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