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Form 26


South Dakota Department of Labor and Regulation
Reemployment Assistance
PO Box 4730
Aberdeen, SD 57402-4730
Phone 605.626.2312 • Fax 605.626.3347

See next page of this form for information regarding the requirements and responsibilities of seasonally designated employers.

Owner name is required

Invalid Account Number, Please format account number as: 12345.6-7

Please fill out business name before printing.

Address (PO Box/Street) is required

City is required

State is requiredt

Invalid Zip Code: Make sure the zip code is in the standard US or Canadian format.

Business description is required.

Total Number of employees in each month of the year indicated

Year Jan. Feb. Mar. Apr. May June July Aug. Sept. Oct. Nov. Dec.
    When do you usually commence business activity each year (i.e., the date you usually begin employing more than basic caretaking personnel)?

Date when you usually commence business activity each year is required.

    When do you usually suspend activities each year (i.e., the date you usually begin employing more than basic caretaking personnel)?

Date when you usually suspend business activity each year is required

Title is required.

Invalid Phone Number, format number as: 605-555-1234


Information for Employers

Definition of Seasonal Industry

A seasonal industry or employing unit is one which customarily suspends its operations for revenue for a period of five months or more within a calendar year except for basic caretaking activities.

Designation of Seasonal Employer

A seasonal employer is one who is operating in a seasonal industry as defined above and who, upon application, is so designated by the Department.

Duration of Season

The following industries have been designated as seasonal industries in South Dakota. The season of operation is shown following the industry classification.

  1. Summer hotels, inns, camps, curio shops, roadside restaurants, ice cream and soft drinks stands, and stable and trail ride operations: May 1 to October 1
  2. Drive-in theatres and concessions: April 15 to November 1
  3. Racetracks and racetrack concessions: May 15 to October 1
  4. Carnivals: May 1 to October 1
  5. Seasonally operated country clubs and golf courses: April 1 to November 1
  6. Seasonally operated chair lifts: May 1 to November 1
  7. Seasonally operated ski resorts: November 1 to May 1
  8. Baseball teams and ball park concessions: May 1 to September 15
  9. Outdoor swimming pools: May 15 to September 15
    Retail fireworks stands: May 1 to September 15
  10. Tourist souvenir stores, tour buses, information centers, and other operations in the tourist industry: Retail nurseries classified in industry number 444220 as enumerated in the North American Industrial Classification Manual (NAICS): May 1 to October 31
  11. Seasonally operated small game cleaning services, hunting preserves or game lodges: September 1 to February 1

Benefit Eligibility of Seasonal Employees

When an employer has been designated as operating in a seasonal industry, former employees who were engaged in other than year-round work will be eligible to draw reemployment assistance benefits based on wages earned with the seasonal employer only for weeks of unemployment when the major portion of such week falls within the designated season of operation of that industry.

Reporting Requirements

Approval of application for designation as a seasonal employer does not in any way affect the employer's obligation to make all reports required under the Reemployment Assistance law or regulations.