S.D. Codified Laws § 61-1-48
This is the official text of S.D. Codified Laws § 61-1-48, part of South Dakota’s Codified Laws — part of the compiled statutory law of South Dakota, published by the state as "Codified Laws." Browse the sections below, each linked to its official government source.
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Employer's contributions to certain plans not deemed wages
Official statutory text
As used in this title, the term, wages, does not include the amount of any payment with respect to services performed on behalf of any person in its employ under a plan or system established by an employing unit which makes provision for persons in its employ generally or for a class or classes of persons including any amount paid by an employing unit for insurance on annuities, or into a fund, to provide for any payment on account of:
(1) Sickness or accident disability. However, in the case of payments made to an employee or any one of the employee's dependents, this subdivision excludes from wages only payments received under a worker's compensation law;
(2) Medical or hospitalization expenses in connection with sickness or accident disability;
(3) Death; or
(4) Retirement or pension if the payment is made pursuant to a qualified plan as provided in 26 U.S.C. §§ 401(k), 403b, 408(k), 457, and 408(p), other than any elective contributions under paragraph (2)(A)(i) thereof, as of January 1, 2006.
Source: SDC 1939, § 17.0802 (13) (b) as added by SL 1941, ch 82, § 4; SL 1985, ch 396, § 2; SL 2006, ch 266, § 1; SL 2007, ch 298, § 1; SDCL § 61-1-32 ; SL 2012, ch 252, § 59.
(1) Sickness or accident disability. However, in the case of payments made to an employee or any one of the employee's dependents, this subdivision excludes from wages only payments received under a worker's compensation law;
(2) Medical or hospitalization expenses in connection with sickness or accident disability;
(3) Death; or
(4) Retirement or pension if the payment is made pursuant to a qualified plan as provided in 26 U.S.C. §§ 401(k), 403b, 408(k), 457, and 408(p), other than any elective contributions under paragraph (2)(A)(i) thereof, as of January 1, 2006.
Source: SDC 1939, § 17.0802 (13) (b) as added by SL 1941, ch 82, § 4; SL 1985, ch 396, § 2; SL 2006, ch 266, § 1; SL 2007, ch 298, § 1; SDCL § 61-1-32 ; SL 2012, ch 252, § 59.
Status: in_force · Read it on the official government site
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