Collection and transmission of income taxes from state employees to the Internal Revenue Service is a responsibility of the Office of the State Auditor. Taxes collected are remitted in a timely fashion and must be done at least eight times monthly.

Social Security obligations of state employees are deducted by the office. The funds and information to properly credit the employees are transmitted to the Social Security Administration in Baltimore, Maryland.

SDCL 3-11-7.   Payment of employer's share for state employees -- Payroll deductions of state employee's share -- Disbursement. The state auditor shall issue warrants upon the funds in the state treasury, hereinafter appropriated, for such amount as may be required to pay the employer's tax upon wages and salaries of all state employees and shall deduct from the wages and salaries of all state employees covered by this chapter, the amount required to pay the employee's tax under the federal old age and survivors insurance system. Such moneys shall be disbursed upon warrants issued by the state auditor pursuant to sworn vouchers executed by the director of the Old Age and Survivors Insurance Division.

For more information contact: Lee DeJabet

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