HF 1067

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to unemployment insurance; modifying filing
requirements for wage detail reports; amending
Minnesota Statutes 2004, section 268.044, subdivisions
1, 1a, 2, 3.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 268.044,
subdivision 1, is amended to read:

Subdivision 1.

Wage detail report.

(a) Each employer
that has employees in covered employment shall deleted text begin submit deleted text end new text begin file new text end a
quarterly wage detail report deleted text begin by electronic transmission, deleted text end in a
new text begin manner and new text end format prescribed by the commissioner. The report
shall include for each employee in covered employment, the
employee's name, Social Security number, the total wages paid to
the employee, and total number of paid hours worked. For
employees exempt from the definition of employee in section
177.23, subdivision 7, clause (6), the employer shall report 40
hours worked for each week any duties were performed by a
full-time employee and shall report a reasonable estimate of the
hours worked for each week duties were performed by a part-time
employee. In addition, the wage detail report shall include the
number of employees employed on the 12th day of each calendar
month and, if required by the commissioner, the report shall be
broken down by business location and type of employment. If the
information required is not deleted text begin submitted deleted text end new text begin filed new text end in a manner and
format prescribed by the commissioner, it shall not be
considered a wage detail report. The report is due and must be
received by the commissioner on or before the last day of the
month following the end of the calendar quarter. The
commissioner may delay the due date on a specific calendar
quarter in the event the department is unable to accept wage
detail reports electronically.

(b) The employer may report the wages paid to the next
lower whole dollar amount.

(c) An employer need not include the name of the employee
or other required information on the wage detail report if
disclosure is specifically exempted from being reported by
federal law.

(d) A wage detail report must be deleted text begin submitted deleted text end new text begin filed new text end for each
calendar quarter even though no wages were paid, unless the
employer has notified the commissioner, under section 268.042,
subdivision 1, paragraph (c), of termination of business.

Sec. 2.

Minnesota Statutes 2004, section 268.044,
subdivision 1a, is amended to read:

Subd. 1a.

Electronic transmission of report deleted text begin required deleted text end .

Each employer new text begin of 25 or more employees new text end must submit the quarterly
wage detail report by electronic transmission in a format
prescribed by the commissioner. The commissioner shall have the
discretion to accept new text begin from an employer of 25 or more employees
new text end wage detail reports that are deleted text begin submitted deleted text end new text begin filed new text end by any other means
deleted text begin or deleted text end new text begin . However, new text end the commissioner may return deleted text begin the deleted text end new text begin a wage detail
new text end report deleted text begin submitted deleted text end new text begin filed new text end by other than electronic transmission to
deleted text begin the deleted text end new text begin an new text end employer new text begin of 25 or more employees new text end , and reports returned
shall be considered as not deleted text begin submitted deleted text end new text begin filed new text end and the late fees
under subdivision 2 may be imposed.

Sec. 3.

Minnesota Statutes 2004, section 268.044,
subdivision 2, is amended to read:

Subd. 2.

Failure to timely file report; late fees.

(a)
Any employer that fails to deleted text begin submit deleted text end new text begin file new text end the quarterly wage detail
report when due shall pay a late fee of $10 per employee,
computed based upon the highest of:

(1) the number of employees reported on the last wage
detail report deleted text begin submitted deleted text end new text begin filed new text end ;

(2) the number of employees reported in the corresponding
quarter of the prior calendar year; or

(3) if no wage detail report has ever been deleted text begin submitted deleted text end new text begin filed new text end ,
the number of employees listed at the time of employer
registration.

The late fee shall be waived if the wage detail report is
received within 30 calendar days after a demand for the report
is sent to the employer by mail or electronic transmission. A
late fee assessed an employer may not be waived more than once
each 12 months. The amount of the late fee assessed shall not
be less than $50.

(b) If the wage detail report is not received in a manner
and format prescribed by the commissioner within 30 calendar
days after demand is sent under paragraph (a), the late fee
assessed under paragraph (a) shall double and a renewed demand
notice and notice of the increased late fee shall be sent to the
employer by mail or electronic transmission.

(c) Late fees due under this subdivision may be compromised
under section 268.067 where good cause for late submission is
found by the commissioner.

Sec. 4.

Minnesota Statutes 2004, section 268.044,
subdivision 3, is amended to read:

Subd. 3.

Missing or erroneous information.

Any employer
who deleted text begin submits deleted text end new text begin files new text end the wage detail report, but fails to include
any employee information or enters erroneous information, shall
be subject to an administrative service fee of $25 for each
employee for whom the information is missing or erroneous. An
administrative service fee may be compromised under section
268.067 if the commissioner determines that the failure or error
by the employer was inadvertent.

Sec. 5. new text begin EFFECTIVE DATE.
new text end

new text begin Sections 1 to 4 are effective July 1, 2005.
new text end