1.1 	A bill for an act
1.2 	relating to unemployment insurance; modifying filing
1.3 	requirements for wage detail reports; amending
1.4 	Minnesota Statutes 2004, section 268.044, subdivisions
1.5 	1, 1a, 2, 3.
1.6 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.7 	Section 1. Minnesota Statutes 2004, section 268.044,
1.8 	subdivision 1, is amended to read:
1.9 		Subdivision 1.Wage detail report.  (a) Each employer
1.10 	that has employees in covered employment shall submit file a
1.11 	quarterly wage detail report by electronic transmission,in a
1.12 	manner and format prescribed by the commissioner.  The report
1.13 	shall include for each employee in covered employment, the
1.14 	employee's name, Social Security number, the total wages paid to
1.15 	the employee, and total number of paid hours worked.  For
1.16 	employees exempt from the definition of employee in section
1.17 	177.23, subdivision 7, clause (6), the employer shall report 40
1.18 	hours worked for each week any duties were performed by a
1.19 	full-time employee and shall report a reasonable estimate of the
1.20 	hours worked for each week duties were performed by a part-time
1.21 	employee.  In addition, the wage detail report shall include the
1.22 	number of employees employed on the 12th day of each calendar
1.23 	month and, if required by the commissioner, the report shall be
1.24 	broken down by business location and type of employment.  If the
1.25 	information required is not submitted filed in a manner and
2.1 	format prescribed by the commissioner, it shall not be
2.2 	considered a wage detail report.  The report is due and must be
2.3 	received by the commissioner on or before the last day of the
2.4 	month following the end of the calendar quarter.  The
2.5 	commissioner may delay the due date on a specific calendar
2.6 	quarter in the event the department is unable to accept wage
2.7 	detail reports electronically.
2.8 	(b) The employer may report the wages paid to the next
2.9 	lower whole dollar amount.
2.10 	(c) An employer need not include the name of the employee
2.11 	or other required information on the wage detail report if
2.12 	disclosure is specifically exempted from being reported by
2.13 	federal law.
2.14 	(d) A wage detail report must be submitted filed for each
2.15 	calendar quarter even though no wages were paid, unless the
2.16 	employer has notified the commissioner, under section 268.042,
2.17 	subdivision 1, paragraph (c), of termination of business.

2.18 	Sec. 2. Minnesota Statutes 2004, section 268.044,
2.19 	subdivision 1a, is amended to read:
2.20 		Subd. 1a.Electronic transmission of report required.
 2.21 	Each employer of 25 or more employees must submit the quarterly
2.22 	wage detail report by electronic transmission in a format
2.23 	prescribed by the commissioner.  The commissioner shall have the
2.24 	discretion to accept from an employer of 25 or more employees 
2.25 	wage detail reports that are submitted filed by any other means
2.26 	or .  However,the commissioner may return the a wage detail 
2.27 	report submitted filed by other than electronic transmission to
2.28 	the an employer of 25 or more employees, and reports returned
2.29 	shall be considered as not submitted filed and the late fees
2.30 	under subdivision 2 may be imposed.

2.31 	Sec. 3. Minnesota Statutes 2004, section 268.044,
2.32 	subdivision 2, is amended to read:
2.33 		Subd. 2.Failure to timely file report; late fees.  (a)
2.34 	Any employer that fails to submit file the quarterly wage detail
2.35 	report when due shall pay a late fee of $10 per employee,
2.36 	computed based upon the highest of:
3.1 	(1) the number of employees reported on the last wage
3.2 	detail report submitted filed;
3.3 	(2) the number of employees reported in the corresponding
3.4 	quarter of the prior calendar year; or
3.5 	(3) if no wage detail report has ever been submitted filed,
3.6 	the number of employees listed at the time of employer
3.7 	registration.
3.8 	The late fee shall be waived if the wage detail report is
3.9 	received within 30 calendar days after a demand for the report
3.10 	is sent to the employer by mail or electronic transmission.  A
3.11 	late fee assessed an employer may not be waived more than once
3.12 	each 12 months.  The amount of the late fee assessed shall not
3.13 	be less than $50.
3.14 	(b) If the wage detail report is not received in a manner
3.15 	and format prescribed by the commissioner within 30 calendar
3.16 	days after demand is sent under paragraph (a), the late fee
3.17 	assessed under paragraph (a) shall double and a renewed demand
3.18 	notice and notice of the increased late fee shall be sent to the
3.19 	employer by mail or electronic transmission.
3.20 	(c) Late fees due under this subdivision may be compromised
3.21 	under section 268.067 where good cause for late submission is
3.22 	found by the commissioner.

3.23 	Sec. 4. Minnesota Statutes 2004, section 268.044,
3.24 	subdivision 3, is amended to read:
3.25 		Subd. 3.Missing or erroneous information.  Any employer
3.26 	who submits files the wage detail report, but fails to include
3.27 	any employee information or enters erroneous information, shall
3.28 	be subject to an administrative service fee of $25 for each
3.29 	employee for whom the information is missing or erroneous.  An
3.30 	administrative service fee may be compromised under section
3.31 	268.067 if the commissioner determines that the failure or error
3.32 	by the employer was inadvertent.

3.33 	Sec. 5. EFFECTIVE DATE.
 3.34 	Sections 1 to 4 are effective July 1, 2005.