SD EForm - 0772 V3           Complete and use the button at the end to print for mailing.                            HELP
Form 26  (rev. 10 4/1 ) 
                        APPLICATION FOR DESIGNATION AS SEASONAL EMPLOYER 
                             South Dakota Department of Labor and Regulation 
                                      Unemployment Insurance Division 
         PO Box 4730, Aberdeen, SD 57402-4730  • Phone 605.626.2312  • Fax 605.626.3347  •www.sdjobs.org 
                                                        
See reverse of this form for information regarding the requirements and responsibilities of seasonally designated employers. 

Owner or Corporate Name                                                    UI Account Number
Business Name or DBA   
Address                                                                                       
                                      Address                                                                                                                City                            State                   Zip Code
Complete description of business operations: 

Total number of employees in each month of the years indicated: 

Year           Jan.     Feb. Mar.     Apr.      May June         July      Aug.   Sept.   Oct. Nov.                Dec. 
20 
20
20

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

When do you usually suspend activities each year (i.e., the date beyond which you employ only necessary caretaking 
personnel)?  

If you employed anyone during any of the months of your off season in any of the years listed above, list below the names of 
all such individuals, describe their work and give dates of employment. 

Add any additional information you consider pertinent to this application. 

Signature ____________________________________________________         Date _____________________________  

Title ________________________________________________________             Phone _____________________________ 

Do not write in this space, for SD DLR use only 
(  ) Approved           (  ) Rejected 

Date __________________________ 

Designation ____________________ 

By _______________________________________________ 

                                                    Registration 
                                      PRINT FOR MAILING                 CLEAR FORM

                                       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. 

(A) 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 

(B) Drive-in theatres and concessions:  April 15 to November 1 

(C) Racetracks and racetrack concessions:  May 15 to October 1 

(E) Carnivals:  May 1 to October 1 

(F) Seasonally operated country clubs and golf courses:  April 1 to November 1 

(G) Seasonally operated chair lifts:  May 1 to November 1 

(H) Seasonally operated ski resorts:  November 1 to May 1 

(I) Baseball teams and ball park concessions:  May 1 to September 15 

(J) Outdoor swimming pools:  May 15 to September 15 
    Retail fireworks stands: May 1 to September 15 

(K) 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 

(L) 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 unemployment insurance 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 unemployment insurance law or regulations.