Minn. Stat. § 268.001
Citation; Minnesota Unemployment Insurance Law
This chapter will be known and may be cited as the "Minnesota Unemployment Insurance Law."
Minnesota Statutes Chapter 268 — Unemployment Insurance
Minnesota · statute · Minn. Stat. ch. 268 · 65 active provisions
Minn. Stat. § 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 fault of th…
Minn. Stat. § 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 an applic…
Minn. Stat. § 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 transmission only…
Minn. Stat. § 268.033
Computation of Time
The computation of time provisions of sections 645.15 and 645.151 apply to this chapter.
Minn. Stat. § 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.
Minn. Stat. § 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, sub…
Minn. Stat. § 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…
Minn. Stat. § 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.
Minn. Stat. § 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 determi…
Minn. Stat. § 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 quart…
Minn. Stat. § 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 co…
Minn. Stat. § 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 of the contract, assigned for the duration of the contract the taxpaying employ…
Minn. Stat. § 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 elected to be liable f…
Minn. Stat. § 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) th…
Minn. Stat. § 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 charged to the r…
Minn. Stat. § 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 stat…
Minn. Stat. § 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 268.047.…
Minn. Stat. § 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 court…
Minn. Stat. § 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 the date the obligation was due. (b) Th…
Minn. Stat. § 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 the employee's wages. The commissioner may proceed only if the amount due is uncontested or if the time for any appeal has…
Minn. Stat. § 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 commissioner notifies the licensing authority that the licensee, applicant, or employer owes…
Minn. Stat. § 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 responsibility for paying the amounts due under this chapter or section 116L.2…
Minn. Stat. § 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 the reasonable value of that part of the organization, trade, business or assets acquir…
Minn. Stat. § 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 wages paid on the contract by: (1) withholding sufficient money on the contract; or (2) requiring the subcontractor to prov…
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