Deductions from monthly gross income must be allowed as follows: (1) Income taxes payable based on the applicable tax rate for a single taxpayer and a monthly payroll period rather than the actual tax rate; (2) Social security and Medicare taxes based on the applicable tax rate for an employee or a self-employed taxpayer; (3) Contributions to an IRS qualified retirement plan not exceeding ten percent of gross income; (4) Actual business expenses of an employee, incurred for the benefit of his employer, not reimbursed; (5) Payments made on other support and maintenance orders.
‹ Prev All South Dakota sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.