268.001 CITATION; MINNESOTA UNEMPLOYMENT INSURANCE LAW. This chapter will be known and may be cited as the “Minnesota Unemployment Insurance Law.” History: 1987 c 385 s 47; 1994 c 483 s 1; 2004 c 206 s 38; 2007 c 128 art 6 s 2
268.03 PUBLIC PURPOSE OF THE MINNESOTA UNEMPLOYMENT INSURANCE PROGRAM. Subdivision 1. Statement. The public purpose of this chapter is: Economic insecurity because of involuntary unemployment of workers in Minnesota is a subject of general concern that requires appropriate action by the legislature. The public good is promoted by providing workers who are unemployed through no […]
268.031 STANDARD OF PROOF; STATUTORY INTERPRETATION AND APPLICATION. Subdivision 1. Standard of proof. All issues under the Minnesota Unemployment Insurance Law are determined by a preponderance of the evidence. Subd. 2. Statutory application. This chapter is remedial in nature and must be applied in favor of awarding unemployment benefits. Any legal conclusion that results in […]
268.032 ELECTRONIC TRANSMISSION; WHEN ALLOWED; SENDING TO LAST KNOWN ADDRESS REQUIRED. (a) If any required notice, determination, or decision issued under this chapter provides that the commissioner may send the notice, determination, or decision by mail or electronic transmission, the commissioner may send the notice, determination, or decision to an applicant or employer by electronic […]
268.033 COMPUTATION OF TIME. The computation of time provisions of sections 645.15 and 645.151 apply to this chapter. History: 2004 c 183 s 3; 2014 c 251 art 2 s 24
268.034 COMPUTATIONS OF MONEY ROUNDED DOWN. Computations of money required under this chapter that do not result in a whole dollar are rounded down to the next lower whole dollar, unless specifically provided otherwise by law. History: 2009 c 78 art 4 s 2
268.035 DEFINITIONS. Subdivision 1. Scope. The words, terms, and phrases in this section, for the purposes of the Minnesota Unemployment Insurance Law, have the meaning stated. Subd. 2. Agricultural employment. (a) “Agricultural employment” means the same as “agricultural labor” defined under United States Code, title 26, section 3306, subparagraph (k), of the Federal Unemployment Tax […]
268.042 EMPLOYERS COVERAGE. Subdivision 1. Employer registration. (a) Each employer must, upon or before the submission of its first wage detail report under section 268.044, register with the commissioner for a tax account or a reimbursable account, by electronic transmission in a format prescribed by the commissioner. The employer must provide all required information for […]
268.0425 ELECTRONIC TRANSACTION PRESUMPTION. If any electronic transaction is done under this chapter using an identification number or code assigned an employer by the commissioner, the transaction is presumed as done by that employer unless a preponderance of the available evidence shows that it was not done by that employer. History: 2004 c 183 s […]
268.043 DETERMINATIONS OF COVERAGE. (a) The commissioner, upon the commissioner’s own motion or upon application of a person, must determine if that person is an employer or whether services performed for it constitute employment and covered employment, or whether any compensation constitutes wages, and notify the person of the determination. The determination is final unless […]
268.044 WAGE REPORTING. Subdivision 1. Wage detail report. (a) Each employer must submit, under the account provided for in section 268.045 or 268.046, a quarterly wage detail report by electronic transmission, in a format prescribed by the commissioner. The report must include for each employee in covered employment during the calendar quarter, the employee’s name, […]
268.045 EMPLOYER TAX OR REIMBURSABLE ACCOUNTS. Subdivision 1. Account for each employer. The commissioner must maintain (1) a tax account for each taxpaying employer and (2) a reimbursable account for each nonprofit or government employer that has elected under section 268.052 or 268.053 to be liable for reimbursements, except as provided in section 268.046. The […]
268.046 TAX AND REIMBURSABLE ACCOUNTS ASSIGNED TO EMPLOYEE LEASING COMPANIES, PROFESSIONAL EMPLOYER ORGANIZATIONS, OR SIMILAR PERSON. Subdivision 1. Tax accounts assigned. (a) Any person that contracts with a taxpaying employer to have that person obtain the taxpaying employer’s workforce and provide workers to the taxpaying employer for a fee is, as of the effective date […]
268.047 EFFECT ON EMPLOYER OF UNEMPLOYMENT BENEFITS PAID. Subdivision 1. General rule. Unemployment benefits paid to an applicant, including extended and shared work benefits, will be used in computing the future tax rate of a taxpaying base period employer or charged to the reimbursable account of a base period nonprofit or government employer that has […]
268.051 EMPLOYERS TAXES. Subdivision 1. Payments. (a) Unemployment insurance taxes accrue and become payable by each employer for each calendar year on the taxable wages that the employer paid to employees in covered employment, except for: (1) nonprofit organizations that elect to make reimbursements as provided in section 268.053; and (2) the state of Minnesota […]
268.052 PAYMENT TO TRUST FUND BY STATE AND POLITICAL SUBDIVISIONS. Subdivision 1. Payments. In lieu of taxes payable on a quarterly basis, the state of Minnesota or its political subdivisions must reimburse the trust fund the amount of unemployment benefits charged to its reimbursable account under section 268.047. Reimbursements in the amount of unemployment benefits […]
268.0525 INDIAN TRIBES. (a) An Indian tribe, as defined under United States Code, title 25, section 450b(e) of the Indian Self-Determination and Education Assistance Act, and any subdivision, subsidiary, or business enterprise owned by the Indian tribe, must be treated the same as the state of Minnesota, or a political subdivision of the state, for […]
268.053 PAYMENT TO TRUST FUND BY NONPROFIT ORGANIZATIONS. Subdivision 1. Election. (a) Any nonprofit organization that has employees in covered employment must pay taxes on a quarterly basis in accordance with section 268.051 unless it elects to make reimbursements to the trust fund the amount of unemployment benefits charged to its reimbursable account under section […]
268.057 COLLECTION OF TAXES. Subdivision 1. Amount computed presumed correct. Any amount due from an employer, as computed by the commissioner, is presumed to be correctly determined and assessed, and the burden is upon the employer to show its incorrectness. A statement by the commissioner of the amount due is admissible in evidence in any […]
268.058 LIEN, LEVY, SETOFF, AND CIVIL ACTION. Subdivision 1. Lien. (a) Any amount due under this chapter or section 116L.20, from an applicant or an employer, becomes a lien upon all the property, within this state, both real and personal, of the person liable, from the date of assessment. The term “date of assessment” means […]
