S.D. Codified Laws § 3-12C-821
If a member receiving disability benefits becomes employed by a participating unit, the member and employer shall make active contributions pursuant to § 3-12C-401 during the period of the employment. The contributions required of the member pursuant to § 3-12C-401 shall be deposited by the member's employer with the system for the benefit of the member to be transferred to an account within the deferred compensation program established pursuant to chapter 3-13. The contributions shall be governed by § 457 of the Internal Revenue Code. Notwithstanding the provisions of § 3-12C-401, the contributions required of the member's employer pursuant to § 3-12C-401 shall be deposited into the member trust fund created by this chapter, but without any association with or credit to the member.
SDCL 3-12C-821