If a participating unit has one or more than one pay date in a month, the participating unit shall prepare at least one contribution report per month. However, if a participating unit has no pay date for participating employees in a particular month, no report is required for that month. Each contribution report shall be dated no later than the last day of its month. The report shall include any pay date and associated contributions for that month. The contribution report and associated contributions shall be transmitted to the system as outlined in SDCL 3-12C-403.
S.D. Admin. R. 62:01:02:09
General Authority: SDCL 3-12C-211.
Law Implemented: SDCL 3-12C-401, 3-12C-403, 3-12C-405.