Section 268.196 — Administration Account.
268.196 ADMINISTRATION ACCOUNT. Subdivision 1. Administration account. (a) There is created in the state treasury a special account to be known as the administration account. All money deposited into this account is continuously available to the commissioner for administering the Minnesota unemployment insurance program, and does not lapse at any time. The administration account consists […]
Section 268.133 — Unemployment Benefits While In Entrepreneurial Training.
268.133 UNEMPLOYMENT BENEFITS WHILE IN ENTREPRENEURIAL TRAINING. Unemployment benefits are available to dislocated workers participating in the converting layoffs into Minnesota businesses (CLIMB) program under section 116L.17, subdivision 11. Applicants participating in CLIMB are considered in reemployment assistance training under section 268.035, subdivision 21c. All requirements under section 268.069, subdivision 1, must be met, except […]
Section 268.136 — Shared Work.
268.136 SHARED WORK. Subdivision 1. Shared work plan requirements. An employer may submit a proposed shared work plan for an employee group to the commissioner for approval in a manner and format set by the commissioner. The proposed shared work plan must include: (1) a certified statement that the normal weekly hours of work of […]
Section 268.145 — Income Tax Withholding.
268.145 INCOME TAX WITHHOLDING. Subdivision 1. Notification. (a) Upon filing an application for unemployment benefits, the applicant must be informed that: (1) unemployment benefits are subject to federal and state income tax; (2) there are requirements for filing estimated tax payments; (3) the applicant may elect to have federal income tax withheld from unemployment benefits; […]
Section 268.155 — Child Support Deducted From Unemployment Benefits.
268.155 CHILD SUPPORT DEDUCTED FROM UNEMPLOYMENT BENEFITS. Subdivision 1. Definitions. As used in this section: (1) “Child support obligations” means obligations that are being enforced by a child support agency in accordance with a plan described in United States Code, title 42, sections 454 and 455, of the Social Security Act that has been approved […]
Section 268.18 — Unemployment Benefit Overpayments.
268.18 UNEMPLOYMENT BENEFIT OVERPAYMENTS. Subdivision 1. Repaying an overpayment. (a) Any applicant who (1) because of a determination or amended determination issued under section 268.07 or 268.101, or any other section of this chapter, or (2) because of an unemployment law judge’s decision under section 268.105, has received any unemployment benefits that the applicant was […]
Section 268.182 — Fraud; Criminal Penalty.
268.182 FRAUD; CRIMINAL PENALTY. Subdivision 1. Criminal penalties. (a) An individual has committed fraud and is guilty of theft and must be sentenced under section 609.52 if the individual obtains, or attempts to obtain, or aids or abets any other individual to obtain, by an intentional false statement or representation, by intentional concealment of a […]
Section 268.183 — Applicant Administrative Penalties.
268.183 APPLICANT ADMINISTRATIVE PENALTIES. (a) Any applicant who makes a false statement or representation without a good faith belief as to the correctness of the statement or representation, in order to obtain or in an attempt to obtain unemployment benefits may be assessed, in addition to any other penalties, an administrative penalty of being ineligible […]
Section 268.184 — Employer Misrepresentation And Misreporting; Administrative Penalties.
268.184 EMPLOYER MISREPRESENTATION AND MISREPORTING; ADMINISTRATIVE PENALTIES. Subdivision 1. Misrepresentation; administrative penalties. (a) The commissioner must penalize an employer if that employer or any employee, officer, or agent of that employer made a false statement or representation without a good faith belief as to correctness of the statement or representation or knowingly failed to disclose […]
Section 268.186 — Records; Audits.
268.186 RECORDS; AUDITS. Subdivision 1. Employer records; audits. (a) Each employer must keep true and accurate records on individuals performing services for the employer, containing the information the commissioner may require under Minnesota Rules, part 3315.1010. The records must be kept for a period of not less than four years in addition to the current […]