Section 61-1-4 - Employer defined.
61-1-4. Employer defined. As used in this title, the term, employer, means:
(1) For each calendar year, any employing unit which:
(a) In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of one thousand five hundred dollars or more; or
(b) For some portion of a day in each of twenty different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual (irrespective of whether the same individual was in employment in each such day);
(2) Any employing unit for which service in employment, as defined in § 61-1-10.2, is performed, except as provided in subdivisions (6) and (7) of this section;
(3) Any employing unit for which service in employment, as defined in § 61-1-10.3, is performed, except as provided in subdivisions (6) and (7) of this section;
(4) Any employing unit for which agricultural labor as defined in § 61-1-25 is performed, subject to subdivision 61-1-24 (1);
(5) Any employing unit for which domestic service in employment as defined in § 61-1-27 is performed, subject to § 61-1-27.
In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivision (1), (2), (3), or (4) of this section the wages earned on the employment of an employee performing domestic service, may not be taken into account.
In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivision (1), (2), (3), or (5) of this section, the wages earned or the employment of an employee performing service in agricultural labor, may not be taken into account. If an employing unit is determined to be an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section.
Source: SL 1936 (SS), ch 3, § 19; SDC 1939, § 17.0802 (6) (a); SL 1939, ch 86, § 1; SL 1953, ch 76, § 1; SL 1955, ch 60; SL 1971, ch 276, §§ 5 to 7; SL 1973, ch 304, § 2; SL 1977, ch 420, §§ 2 to 7; SL 1982, ch 28, § 16; SL 1993, ch 377, § 2; SL 2008, ch 277, § 3.