Title Minnesota Statutes, Minnesota Statutes

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…

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 i…

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 evid…

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 compensatio…

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 …

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 o…

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…

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 rei…

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…

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 reimbu…

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 a…

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 …

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 …

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 …

268.059 GARNISHMENT FOR DELINQUENT TAXES AND UNEMPLOYMENT BENEFIT OVERPAYMENTS. § Subdivision 1.Notice. The commissioner may give notice to any employer that an employee owes any amounts due under this chapter or section 116L.20, and that the obligation should be withheld from th…

268.06 § Subdivision 1. [Renumbered 268.051, subdivision 1] § Subd. 2. [Repealed, 1997 c 66 s 81] § Subd. 3. [Repealed, 1969 c 854 s 14] § Subd. 3a. [Renumbered 268.051, subd 5] § Subd. 4. [Repealed, 1997 c 66 s 81] § Subd. 5. [Repealed, 1997 c 66 s 81] § Subd. 6. [Renumbered 268…

268.0625 REVOCATIONS OF BUSINESS LICENSES. § Subdivision 1.Notice of debt to licensing authority. The state of Minnesota or a political subdivision may not issue, transfer, or renew, and must revoke a license for the conduct of any profession, trade, or business, if the commissio…

268.063 PERSONAL LIABILITY. (a) Any officer, director, or employee of a corporation or any manager, governor, member, or employee of a limited liability company who (1) either individually or jointly with others, have or should have had control of, supervision over, or responsibi…

268.064 LIABILITY FOR DEBTS UPON ACQUISITION. § Subdivision 1.Acquisition of organization, trade, business, or assets. Any person who acquires all or part of the organization, trade, business or assets from an employer, is jointly and severally liable, in an amount not to exceed …

268.065 LIABILITY OF AMOUNTS DUE FROM SUBCONTRACTORS AND EMPLOYEE LEASING FIRMS. § Subdivision 1.Subcontractors. A contractor who contracts with any subcontractor must guarantee the payment of all amounts that are due or become due from the subcontractor with respect to taxable w…

268.066 CANCELLATION OF AMOUNTS DUE FROM AN EMPLOYER. (a) The commissioner must cancel as uncollectible any amounts due from an employer under this chapter or section 116L.20, that remain unpaid six years after the amounts have been first determined due, except where the delinque…

268.067 COMPROMISE. (a) The commissioner may compromise in whole or in part any action, determination, or decision that affects only an employer and not an applicant. This paragraph applies if it is determined by a court of law, or a confession of judgment, that an applicant, whi…

268.0675 NO ELECTION OF REMEDY. Use of any remedy under this chapter for the collection of any amount due from an employer or an applicant does not constitute an election of remedy to the exclusion of any other available remedy. History: 1999 c 107 s 38; 2000 c 343 s 4; 1Sp2003 c…

268.068 NOTICE TO WORKERS. Each employer must post and maintain printed statements of an individual's right to apply for unemployment benefits in places readily accessible to workers in the employer's service. The printed statements must be supplied by the commissioner at no cost…

268.069 PAYMENT OF UNEMPLOYMENT BENEFITS. § Subdivision 1.Requirements. The commissioner must pay unemployment benefits from the trust fund to an applicant who has met each of the following requirements: (1) the applicant has filed an application for unemployment benefits and est…

268.07 BENEFIT ACCOUNT. § Subdivision 1.Application for unemployment benefits; determination of benefit account. (a) An application for unemployment benefits may be filed in person, by mail, or by electronic transmission as the commissioner may require. The applicant must be unem…

268.084 PASSWORD; PRESUMPTION. (a) Each applicant must be issued a password for the purpose of filing continued requests for unemployment benefits, accessing information, and engaging in other transactions with the department. (b) If a password assigned to an applicant is used in…

268.085 ELIGIBILITY REQUIREMENTS; PAYMENTS THAT AFFECT BENEFITS. § Subdivision 1.Eligibility conditions. An applicant may be eligible to receive unemployment benefits for any week if: (1) the applicant has filed a continued request for unemployment benefits for that week under se…

268.0865 CONTINUED REQUEST FOR UNEMPLOYMENT BENEFITS. § Subdivision 1.Continued request for unemployment benefits defined. A continued request for unemployment benefits is a certification by an applicant, done on a weekly basis, that the applicant is unemployed and meets the ongo…

268.087 UNEMPLOYMENT BENEFITS DUE DECEASED PERSONS. If unemployment benefits are due and payable at the time of an applicant's death, those benefits must, upon application, be paid to the personal representative of the estate of the deceased. In the event that no personal represe…

268.088 BENEFITS PAID DURING CERTAIN VOLUNTARY UNEMPLOYMENT. (a) An applicant who elects to become temporarily unemployed in order to avoid the layoff of another employee with the applicant's employer due to lack of work is not ineligible for benefits under the leave of absence p…

268.095 INELIGIBILITY BECAUSE OF QUIT OR DISCHARGE. § Subdivision 1.Quit. An applicant who quit employment is ineligible for all unemployment benefits according to subdivision 10 except when: (1) the applicant quit the employment because of a good reason caused by the employer as…

268.101 DETERMINATIONS ON ISSUES OF INELIGIBILITY. § Subdivision 1.Notification. (a) In an application for unemployment benefits, each applicant must report the name and the reason for no longer working for the applicant's most recent employer, as well as the names of all employe…

268.103 APPEALS BY ELECTRONIC TRANSMISSION. § Subdivision 1.In commissioner's discretion. (a) The commissioner may allow an appeal to be filed by electronic transmission. If the commissioner allows an appeal to be filed by electronic transmission, that must be clearly set out on …

268.105 APPEALS. § Subdivision 1. Hearing by unemployment law judge. (a) Upon a timely appeal to a determination having been filed or upon a referral for direct hearing under section 268.101, subdivision 3a, the chief unemployment law judge must set a time and date for a de novo …

268.115 MS 1974 [Expired] 268.115 EXTENDED UNEMPLOYMENT BENEFITS. § Subdivision 1.Definitions. The terms in this subdivision have, for purposes of the Minnesota Unemployment Insurance Law, the following meanings: (1) "Extended unemployment benefit period" means a period that last…

268.125 ADDITIONAL UNEMPLOYMENT BENEFITS. § Subdivision 1.Additional unemployment benefits; when available. Additional unemployment benefits are available if: (1) MS 2008 [Expired, 2008 c 300 s 15] (2)(i) at a facility that had 100 or more employees, the employer reduced operatio…

268.131 COMBINED WAGE ARRANGEMENTS FOR WORK IN MULTIPLE STATES. (a) In accordance with the requirements of the Federal Unemployment Tax Act, the commissioner must participate with other states for the payment of unemployment benefits on the basis of combining an applicant's wages…

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 ar…

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 certifie…

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 …

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…

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 jud…

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 in…