47:06:04:19Payment in kind to be reported by employee.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
Board, lodging, or any other payment in kind received by an employee in addition to or in lieu of cash wages shall be reported by the employee at the prevailing wage rate for the type of work performed in the area where the work is performed. Where a cash value for board and lodging is agreed upon in any contract for hire, the amount agreed upon shall be the value of the board and lodging, if it is more than the prevailing wage rate.
Source: 7 SDR 56, effective December 15, 1980; 9 SDR 81, 9 SDR 124, effective July 1, 1983.
General Authority
- SDCL 61-1-1 ↗Amended by HB1035 (2019) — rename the unemployment insurance program to the reemployment assistance program
Law Implemented
- SDCL 61-1-1 ↗Amended by HB1035 (2019) — rename the unemployment insurance program to the reemployment assistance program