as introduced - 79th Legislature (1995 - 1996) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to reemployment insurance; making technical 1.3 and administrative changes; amending Minnesota 1.4 Statutes 1994, sections 268.04, subdivisions 2, 4, and 1.5 by adding a subdivision; 268.06, subdivisions 5 and 1.6 24; 268.07; 268.072, subdivisions 2, 3, and 5; 1.7 268.073, subdivisions 3, 4, and 7; 268.074, 1.8 subdivision 4; 268.08, as amended; 268.09, subdivision 1.9 2; 268.16, subdivision 4; 268.164, subdivisions 1 and 1.10 2; and 268.23; Minnesota Statutes 1995 Supplement, 1.11 sections 268.041; 268.06, subdivision 20; 268.09, 1.12 subdivision 1; 268.105, by adding a subdivision; 1.13 268.12, subdivision 12; 268.161, subdivision 9; and 1.14 268.18, subdivision 1; proposing coding for new law in 1.15 Minnesota Statutes, chapter 268; repealing Minnesota 1.16 Statutes 1994, sections 268.04, subdivisions 18 and 1.17 24; 268.10, subdivision 1; and 268.231; Minnesota 1.18 Statutes 1995 Supplement, section 268.10, subdivision 1.19 2; Laws 1994, chapter 503, section 5. 1.20 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.21 Section 1. Minnesota Statutes 1994, section 268.04, 1.22 subdivision 2, is amended to read: 1.23 Subd. 2. [BASE PERIOD.] "Base period" means the first four 1.24 of the last five completed calendar quarters immediately 1.25 preceding the first day ofan individual'sa claimant's benefit 1.26 year; except: (a) if during the base periodan individuala 1.27 claimant received workers' compensation for temporary disability 1.28 under chapter 176 or a similar law of the United States, or 1.29 ifan individuala claimant whose own serious illness caused a 1.30 loss of work for which theindividualclaimant received 1.31 compensation due to the illness from some other source or under 1.32 a law of this state other than chapter 176 or a similar law of 2.1 the United States, theindividual'sclaimant's base period shall 2.2 be lengthened to the extent stated as follows: 2.3 (1) ifan individuala claimant was compensated, as 2.4 described above, for a loss of work of seven to 13 weeks, the 2.5 original base period shall be extended to include one calendar 2.6 quarter preceding the original base period; or 2.7 (2) ifan individuala claimant was compensated, as 2.8 described above, for a loss of work of 14 to 26 weeks, the 2.9 original base period shall be extended to include two calendar 2.10 quarters preceding the original base period; or 2.11 (3) ifan individuala claimant was compensated, as 2.12 described above, for a loss of work of 27 to 39 weeks, the 2.13 original base period shall be extended to include the first 2.14 three calendar quarters preceding the original base period; or 2.15 (4) ifan individuala claimant was compensated, as 2.16 described above, for a loss of work of 40 to 52 weeks, the 2.17 original base period shall be extended to include the first four 2.18 quarters preceding the original base period; or 2.19 (b) if the commissioner finds that, during the base period 2.20 described above, theindividualclaimant subject to clause (a) 2.21 has insufficient wage credits to establish avalid claim2.22 reemployment insurance account, theindividualclaimant may 2.23 request a determination ofvaliditya reemployment insurance 2.24 account using an alternate base period of the last four 2.25 completed calendar quarters preceding the first day ofan2.26individual'sa claimant's benefit year. This alternate base 2.27 period may be used byan individuala claimant only once during 2.28 any five calendar year period to establish avalid claim2.29 reemployment insurance account. 2.30 In no instance shall the base period be extended to include 2.31 more than four additional calendar quarters. 2.32 No base period, extended base period, or alternate base 2.33 period under paragraph (b) shall include wage credits upon which 2.34 a claim was established and benefits were paid with respect to 2.35 thatvalid claimreemployment insurance account. 2.36 Sec. 2. Minnesota Statutes 1994, section 268.04, 3.1 subdivision 4, is amended to read: 3.2 Subd. 4. [BENEFIT YEAR.] "Benefit year" with respect to 3.3 anyindividualclaimant means the period of 52 calendar weeks 3.4 beginning with the first day of the first week with respect to 3.5 which theindividual files a valid claim for benefitsclaimant 3.6 establishes a reemployment insurance account. For 3.7individualsclaimants with aclaimreemployment insurance 3.8 account established effective January 1, April 1, July 1, or 3.9 October 1, the benefit year will be a period of 53 weeks 3.10 beginning with the first week with respect to which the 3.11individual files a valid claim for benefitsclaimant establishes 3.12 a reemployment insurance account.A benefit year, once3.13established, can be withdrawn if benefits have not been paid,3.14and benefit credit has not been claimed, unless otherwise3.15provided under federal law or regulation.3.16 Sec. 3. Minnesota Statutes 1994, section 268.04, is 3.17 amended by adding a subdivision to read: 3.18 Subd. 5a. [CLAIMANT.] "Claimant" means an individual who 3.19 has made an application for a reemployment insurance account and 3.20 has established or is actively pursuing the establishment of a 3.21 reemployment insurance account. 3.22 Sec. 4. Minnesota Statutes 1995 Supplement, section 3.23 268.041, is amended to read: 3.24 268.041 [DETERMINATIONS OF COVERAGE.] 3.25 An official, designated by the commissioner, upon the 3.26 commissioner's own motion or upon application of an employing 3.27 unit, shall determine if an employing unit is an employer within 3.28 the meaning of this chapter or as to whether services performed 3.29 for it constitute employment within the meaning of this chapter, 3.30 or whether the remuneration for services constitutes wages as 3.31 defined in section 268.04, subdivision 25, and shall notify the 3.32 employing unit of the determination. The determination shall be 3.33 final unless the employing unit, within 30 days after the 3.34 mailing of notice of the determination to the employing unit's 3.35 last known address, files a written appeal from it. Proceedings 3.36 on the appeal shall be conducted in accordance with section 4.1 268.105. The commissioner may at any time upon the 4.2 commissioner's own motion correct any error of the department 4.3 resulting in an erroneous determination under this section, 4.4 except for those matters that have been appealed to the court of 4.5 appeals and heard on the merits. The commissioner shall issue a 4.6 redetermination which shall be final unless the employing unit, 4.7 within 30 days after the mailing of notice of the 4.8 redetermination to the employing unit's last known address, 4.9 files a written appeal from it. Proceedings on the appeal shall 4.10 be conducted in accordance with section 268.105. 4.11 Sec. 5. Minnesota Statutes 1994, section 268.06, 4.12 subdivision 5, is amended to read: 4.13 Subd. 5. [BENEFITS CHARGED AS AND WHEN PAID.] (a) Benefits 4.14 paid toan individuala claimant pursuant to avalid claim4.15 reemployment insurance account shall be charged against the 4.16 account of theindividual'sclaimant's base period employer as 4.17 and when paid, except that benefits paid toan individuala 4.18 claimant who earned base period wages for part-time employment 4.19 shall not be charged to an employer that is liable for payments 4.20 in lieu of contributions or to the experience rating account of 4.21 an employer if the employer: (1) provided regularly scheduled 4.22 part-time employment to theindividualclaimant during the 4.23individual'sclaimant's base period; (2) during theindividual's4.24 claimant's benefit year, continues to provide the 4.25individualclaimant with regularly scheduled employment 4.26 approximating 90 percent of the employment provided the claimant 4.27 by that employer in the base period, or, for a fire department 4.28 or firefighting corporation or operator of a life support 4.29 transportation service, continues to provide employment for a 4.30 volunteer firefighter or volunteer ambulance service personnel 4.31 on the same basis that employment was provided in the base 4.32 period; and (3) is aninterested partyinvolved employer because 4.33 of theindividual'sclaimant's loss of other employment. The 4.34 relief of charges shall terminate effective the first week in 4.35 the claimant's benefit year that the employer fails to meet the 4.36 provisions of clause (2). The amount of benefitssochargeable 5.1 against each base period employer's account shall bear the same 5.2 ratio to the total benefits paid toan individuala claimant as 5.3 the base period wage creditsoftheindividualclaimant earned 5.4 from such employer bear to the total amount of base period wage 5.5 creditsoftheindividualclaimant earned from all 5.6 theindividual'sclaimant's base period employers. 5.7 In making computations under this provision, the amount of 5.8 wage credits if not a multiple of $1, shall be computed to the 5.9 nearest multiple of $1. 5.10 Benefits shall not be charged to an employer that is liable 5.11 for payments in lieu of contributions or to the experience 5.12 rating account of an employer for unemployment (1) that is 5.13 directly caused by a major natural disaster declared by the 5.14 president pursuant to section 102(2) of the Disaster Relief Act 5.15 of 1974 (United States Code, title 42, section 5122(2)), if the 5.16unemployed individualclaimant would have been eligible for 5.17 disaster unemployment assistance with respect to that 5.18 unemployment but for theindividual'sclaimant's receipt of 5.19 unemployment insurance benefits, or (2) that is directly caused 5.20 by the condemnation of property by a governmental agency, a 5.21 fire, flood, or act of God where 70 percent or more of the 5.22 employees employed in the affected location become unemployed as 5.23 a result and the employer substantially reopens its operations 5.24 in that same area within360 days18 months of the closure of 5.25 the business due to condemnation of property by a governmental 5.26 agency, fire, flood, or act of God. Benefits shall be charged 5.27 to the employer's account where the unemployment is caused by 5.28 the willful act of the employer or a person acting on behalf of 5.29 the employer. 5.30 (b) Benefits paid by another state as a result of the 5.31 transferring of wage credits under a federally required combined 5.32 wage agreement shall not be charged to an employer that is 5.33 liable for payments in lieu of contributions or to the 5.34 experience rating account of an employer. 5.35 (c) Notwithstanding paragraph (a), benefits paid to a 5.36 claimant shall not be charged to the experience rating account 6.1 of an employer if the claimant's base period wage credits paid 6.2 by that employer are less than $500. This paragraph shall be in 6.3 effect until August 1, 1998. 6.4 Sec. 6. Minnesota Statutes 1995 Supplement, section 6.5 268.06, subdivision 20, is amended to read: 6.6 Subd. 20. [PROTEST, REVIEW, REDETERMINATION, APPEAL.] A 6.7 review of the charges made to an employer's account as set forth 6.8 in the notice of charges referred to in subdivision 18 and a 6.9 review of an employer's contribution rate as set forth in the 6.10 notice of the employer's rate for any calendar year as provided 6.11 in subdivision 19, may be had by the employer by filing with the 6.12 commissioner a written protest setting forth reasons therefor 6.13 within 30 days from the date of the mailing of the notice of 6.14 charges or contribution rate to the employer. The date shall 6.15 appear on the notice. Upon receipt of the protest, the 6.16 commissioner shall refer the matter to an official designated by 6.17 the commissioner to review the charges appearing on the notice 6.18 appealed from or the computations of the protesting employer's 6.19 rate, as the case may be, to determine whether or not there has 6.20 been any clerical error or error in computation in either case. 6.21 The official shall either affirm or make a redetermination 6.22 rectifying the charges or rate as the case may be, and a notice 6.23 of the affirmation or redetermination shall immediately be 6.24 mailed to the employer. If the employer is not satisfied with 6.25 the affirmation or redetermination, the employer may appeal by 6.26 filing a written notice with the department withinten30 days 6.27 after the date of mailing appearing upon the redetermination. 6.28 Proceedings on the appeal shall be conducted in accordance with 6.29 section 268.105. The commissioner may at any time upon the 6.30 commissioner's own motion correct any clerical error of the 6.31 department resulting in charges against an employer's account or 6.32 any error in the computation or the assignment of an employer's 6.33 contribution rate. 6.34 Sec. 7. Minnesota Statutes 1994, section 268.06, 6.35 subdivision 24, is amended to read: 6.36 Subd. 24. [VOLUNTARY CONTRIBUTIONS.] Notwithstanding any 7.1 inconsistent provisions of law any employer who has been 7.2 assigned a contribution rate pursuant to subdivisions 4, 6, and 7.3 8 may, for the calendar year 1967, or any calendar year 7.4 thereafter, upon the voluntary payment of an amount equivalent 7.5 to any portion or all of the benefits charged to the employer's 7.6 account during the period ending June 30 of the preceding year 7.7 used for the purpose of computing an employer's experience ratio 7.8 as authorized by said subdivisions 4, 6, and 8, obtain a 7.9 cancellation of benefits charged to the account during such 7.10 period equal to such payment so voluntarily made. Upon the 7.11 payment of such voluntary contribution, plus a surcharge of 25 7.12 percent of such benefit charged, within the applicable period 7.13 prescribed by the provisions of this subdivision, the 7.14 commissioner shall cancel the benefits equal to such payment, 7.15 excluding the 25 percent surcharge, so voluntarily made and 7.16 compute a new experience ratio for such employer. The employer 7.17 then shall be assigned the contribution rate applicable to the 7.18 category within which the recomputed experience ratio is 7.19 included. Such voluntary payments may be made only during the 7.20 30-day period immediately following the date of mailing to the 7.21 employer of the notice of contribution rate as prescribed in 7.22 this section; provided that the commissioner may extend this 7.23 period if the commissioner finds that the employer's failure to 7.24 make such payment within such 30-day period was for good cause; 7.25 and provided further that notwithstanding any of the foregoing 7.26 provisions of this subdivision, in no event shall any new 7.27 experience ratio be computed for any employer or a contribution 7.28 rate be reduced as a result of any such voluntary payment which 7.29 is made after the expiration of the 120-day period commencing 7.30 with the first day of the calendar year for which such rate is 7.31 effective. Voluntary contributions made within the required 7.32 time limits will not be refunded unless a request is made in 7.33 writing at the time of payment that the department refund the 7.34 voluntary contribution if it does not result in a lower rate. 7.35 When all or a part of the benefits charged to an employer's 7.36 account are for the unemployment of 75 percent or more of the 8.1 employees in an employing unit and the unemployment is caused by 8.2 closure of the business by the condemnation of property by a 8.3 governmental agency, or damages to the unit by fire, flood, wind 8.4 or other act of God, the employer may obtain a cancellation of 8.5 benefits incurred because of that unemployment in the manner 8.6 provided by this subdivision without being subject to the 8.7 surcharge of 25 percent otherwise required. 8.8 Sec. 8. [268.061] [NOTICE TO WORKERS.] 8.9 Each employer shall post and maintain printed statements of 8.10 an individual's right to apply for reemployment insurance 8.11 benefits in places readily accessible to individuals in the 8.12 employer's service. Such printed statements must be supplied by 8.13 the commissioner at no cost to an employer. 8.14 Sec. 9. Minnesota Statutes 1994, section 268.07, is 8.15 amended to read: 8.16 268.07 [BENEFITS PAYABLEREEMPLOYMENT INSURANCE ACCOUNT.] 8.17 Subdivision 1. [PAID FROM THE FUNDAPPLICATION; 8.18 DETERMINATION.]All benefits provided herein shall be payable8.19from the fund and shall be paid through employment offices, in8.20accordance with such rules as the commissioner may8.21prescribe.(a) An application for reemployment insurance 8.22 benefits may be made in person, by mail, by telephone, or by 8.23 electronic transmission as the commissioner shall require. The 8.24 commissioner may by rule adopt other requirements for an 8.25 application. 8.26 (b) An official, designated by the commissioner, shall 8.27 promptly examine each application for benefits to determine the 8.28 base period, the benefit year, the weekly benefit amount 8.29 payable, if any, and the maximum benefit amount payable, if any. 8.30 The determination shall be known as the determination of 8.31 reemployment insurance account. A written determination of 8.32 reemployment insurance account must be promptly mailed to the 8.33 claimant and all base period employers. 8.34 (c) If a base period employer failed to provide wage 8.35 information for the claimant as required in section 268.121, the 8.36 commissioner shall accept a claimant certification as to wage 9.1 credits, based upon the claimant's records, and issue a 9.2 determination of reemployment insurance account. 9.3 (d)(1) The commissioner may, at any time within 24 months 9.4 from the establishment of a reemployment insurance account, 9.5 reconsider any determination of reemployment insurance account 9.6 and make a redetermination if the commissioner finds that the 9.7 determination was incorrect for any reason. A written 9.8 redetermination of reemployment insurance account shall be 9.9 promptly mailed to the claimant and all base period employers. 9.10 (2) If a redetermination of reemployment insurance account 9.11 reduces the weekly or maximum benefit amount payable, any 9.12 benefits paid greater than the claimant was entitled is an 9.13 overpayment of those benefits subject to section 268.18, except 9.14 when, in the absence of fraud, a redetermination is due to an 9.15 error or omission by an employer in providing wage information 9.16 as required in section 268.121. 9.17 Subd. 2. [WEEKLY BENEFIT AMOUNT AND DURATION.] (a) To 9.18 establish abenefit year for unemployment insurance benefits,9.19effective after January 1, 1988, and thereafterreemployment 9.20 insurance account,an individuala claimant must have: 9.21 (1) wage credits in two or more calendar quarters of the 9.22individual'sclaimant's base period; 9.23 (2) minimum total base period wage credits equal to the 9.24 high quarter wages multiplied by 1.25; 9.25 (3) high quarter wage credits of not less than $1,000; and 9.26 (4) performed work in 15 or more calendar weeks in the base 9.27 period. 9.28 (b) If the commissioner finds thatan individuala claimant 9.29 has sufficient wage credits and weeks worked within the base 9.30 period to establish avalid claimreemployment insurance 9.31 account, the weekly benefit amount payable to theindividual9.32 claimant during theindividual'sclaimant's benefit year shall 9.33 be equal to 1/26 of theindividual'sclaimant's high quarter 9.34 wage credits, rounded to the next lower whole dollar. 9.35 (c) Notwithstanding paragraph (b), the maximum weekly 9.36 benefit amountof claims for benefits which establish a benefit10.1year subsequent to July 1, 1979,shall be a percentage of the 10.2 average weekly wage as determined under paragraphs (d) and (e). 10.3 (d) On or before June 30 of each year, the commissioner 10.4 shall determine the average weekly wage for purposes of 10.5 paragraph (c) paid by employers subject to sections 268.03 to 10.6 268.231 in the following manner: 10.7 (1) The sum of the total monthly employment reported for 10.8 the previous calendar year shall be divided by 12 to determine 10.9 the average monthly employment. 10.10 (2) The sum of the total wages reported for the previous 10.11 calendar year shall be divided by the average monthly employment 10.12 to determine the average annual wage. 10.13 (3) The average annual wage shall be divided by 52 to 10.14 determine the average weekly wage. 10.15 (e) The maximum weekly benefit amount for anyclaim filed10.16 reemployment insurance account established during the 12-month 10.17 period subsequent to June 30 of any year shall be determined on 10.18 the basis of the unemployment fund balance on December 31 of the 10.19 preceding year. If the fund balance is less than $70,000,000 on 10.20 that date, the maximum weekly benefit amount shall be 66-2/3 10.21 percent of the average weekly wage; if the fund balance is more 10.22 than $70,000,000 but less than $100,000,000, the maximum weekly 10.23 benefit amount is 66 percent of the average weekly wage; if the 10.24 fund balance is more than $100,000,000 but less than 10.25 $150,000,000, the maximum weekly benefit amount is 65 percent of 10.26 the average weekly wage; if the fund balance is more than 10.27 $150,000,000 but less than $200,000,000, the maximum weekly 10.28 benefit amount is 64 percent of the average weekly wage; if the 10.29 fund balance is more than $200,000,000 but less than 10.30 $250,000,000, the maximum weekly benefit amount is 63 percent of 10.31 the average weekly wage; if the fund balance is more than 10.32 $250,000,000 but less than $300,000,000, the maximum weekly 10.33 benefit amount is 62 percent of the average weekly wage; if the 10.34 fund balance is more than $300,000,000 but less than 10.35 $350,000,000, the maximum weekly benefit amount is 61 percent of 10.36 the average weekly wage; if the fund balance is more than 11.1 $350,000,000, the maximum weekly benefit amount is 60 percent. 11.2 The maximum weekly benefit amount as determined under this 11.3 paragraph computed to the nearest whole dollar shall apply 11.4 toclaims for benefits which establish a benefit year which11.5beginsreemployment insurance accounts established subsequent to 11.6 June 30 of each year. 11.7 (f)Any eligible individual shall be entitled duringThe 11.8 maximum benefit amount payable for any benefit yearto a total11.9amount of benefitsshall equaltoone-third of theindividual's11.10 claimant's total base period wage credits rounded to the next 11.11 lower dollar, not to exceed 26 times theindividual'sclaimant's 11.12 weekly benefit amount. 11.13(g) Each eligible individual who is unemployed in any week11.14shall be paid with respect to such week a benefit in an amount11.15equal to the individual's weekly benefit amount less that part11.16of the individual's earnings, including holiday pay, payable to11.17the individual with respect to such week which is in excess of11.18$200 for earnings from service in the national guard or a United11.19States military reserve unit and the greater of $50 or 2511.20percent of the earnings in other work; provided that no11.21deduction may be made from the weekly benefit amount for11.22earnings from service as a volunteer firefighter or volunteer11.23ambulance service personnel. Jury duty pay is not considered as11.24earnings and shall not be deducted from benefits paid. Such11.25benefit, if not a whole dollar amount, shall be rounded down to11.26the next lower dollar amount.11.27Subd. 2a. [EXCEPTION.] Notwithstanding the provisions of11.28subdivision 2, if the commissioner finds that an individual has11.29earned wage credits in seasonal employment, benefits shall be11.30payable only if the commissioner finds that the individual has11.31earned wage credits in 15 or more calendar weeks equal to or in11.32excess of 30 times the individual's weekly benefit amount, in11.33employment which is not seasonal, in addition to any wage11.34credits in seasonal employment. For the purposes of this11.35subdivision, "seasonal employment" means employment with a11.36single employer in the recreation or tourist industry which is12.1available with the employer for 15 consecutive weeks or less12.2each calendar year.12.3 Subd. 3. [WHEN WAGE CREDITS ARE NOT AVAILABLESECOND 12.4 ACCOUNT PROHIBITED.](1)(a) To establish a secondbenefit year12.5 reemployment insurance account following the expiration ofan12.6immediately precedinga benefit year on a preceding reemployment 12.7 insurance account,an individuala claimant must have sufficient 12.8 wage credits and weeks of employment to establish a 12.9claimreemployment insurance account under the provisions of 12.10 subdivision 2 and must have performed services after the 12.11 establishment of theexpired benefit yearpreceding reemployment 12.12 insurance account. The services performed must have been in 12.13 insured work and the wages paid for those services must equal 12.14 not less than ten times the weekly benefit amount of the 12.15 secondbenefit yearreemployment insurance account. Aclaim12.16filedreemployment insurance account established sufficiently in 12.17 advance of anticipated unemployment to make the limitations of 12.18 thisclauseparagraph ineffective shallbe invalidnot be 12.19 allowed. It is the purpose of this provision thatan individual12.20 a claimant cannot establish more than onebenefit year12.21 reemployment insurance account as a result of one separation 12.22 from employment. 12.23(2)(b) No employer who provided 90 percent or more of the 12.24 wage credits in a claimant's base period shall be charged for 12.25 benefits based uponearnings of the claimantwages paid during a 12.26 subsequent base period unlessthe employer has employedthe 12.27 claimant performed services for the employer in any part of the 12.28 subsequent base period. 12.29(3) Wages paid by an employing unit may not be used for12.30benefit purposes by any claimant who (a) individually, jointly,12.31or in combination with the claimant's spouse, parent, or child12.32owns or controls directly or indirectly 25 percent or more12.33interest in the employing unit; or (b) is the spouse, parent, or12.34minor child of any individual who owns or controls directly or12.35indirectly 25 percent or more interest in the employing unit;12.36and (c) is not permanently separated from employment.13.1This clause is effective when the individual has been paid13.2four times the individual's weekly benefit amount in the current13.3benefit year.13.4(4) Wages paid in seasonal employment, as defined in13.5subdivision 2a, are not available for benefit purposes during13.6weeks in which there is no seasonal employment available with13.7the employer.13.8(5) No employer shall be charged for benefits if the13.9employer is a base period employer on a second claim solely13.10because of the transition from a base period consisting of the13.1152-week period preceding the claim date to a base period as13.12defined in section 268.04, subdivision 2.13.13 Subd. 3a. [RIGHT OF APPEAL.] (a) A determination or 13.14 redetermination of a reemployment insurance account shall be 13.15 final unless a claimant or base period employer within 15 days 13.16 after the mailing of the determination or redetermination to the 13.17 last known address files a written appeal. Every determination 13.18 or redetermination of a reemployment insurance account shall 13.19 contain a prominent statement indicating in clear language the 13.20 method of appealing, the time within which the appeal must be 13.21 made, and the consequences of not appealing. Proceedings on the 13.22 appeal shall be conducted in accordance with section 268.105. 13.23 (b) Any claimant or base period employer may appeal from a 13.24 determination or redetermination of a reemployment insurance 13.25 account on the issue of whether an employing unit is an employer 13.26 within the meaning of this chapter or whether services performed 13.27 constitute employment within the meaning of this chapter. 13.28 Proceedings on the appeal shall be conducted in accordance with 13.29 section 268.105. 13.30 Subd. 3b. [LIMITATIONS.] (a) A reemployment insurance 13.31 account shall be established the Sunday of the calendar week in 13.32 which the application for reemployment insurance benefits was 13.33 made. If an individual attempted to make an application for a 13.34 reemployment insurance account, but was prevented from making an 13.35 application by the department of economic security, the 13.36 reemployment insurance account shall be the Sunday of the 14.1 calendar week the individual first attempted to make an 14.2 application. 14.3 (b) A reemployment insurance account, once established, may 14.4 be withdrawn if benefits have not been paid, and benefit credit 14.5 has not been claimed. 14.6 (c) A reemployment insurance account shall not be 14.7 established prior to the Sunday following the expiration of the 14.8 benefit year on a prior reemployment insurance account. 14.9 (d) All benefits shall be payable from the Minnesota 14.10 reemployment insurance fund only for weeks occurring during the 14.11 benefit year. 14.12 Sec. 10. Minnesota Statutes 1994, section 268.072, 14.13 subdivision 2, is amended to read: 14.14 Subd. 2. [NOTICE OF CLAIM.]An individual filing a new14.15claim forUpon application for a reemployment insurance account, 14.16 the claimant shall, at the time of filing the claim,disclose 14.17 whether or not theindividualclaimant owes child support 14.18 obligations. Ifany individualthe claimant discloses that the 14.19individualclaimant owes child support obligations, andis14.20determined to be eligible forestablishes a reemployment 14.21 insurance account, the commissioner shall notify the child 14.22 support agency that theindividualclaimant hasbeen determined14.23to be eligible forestablished a reemployment insurance account. 14.24 Sec. 11. Minnesota Statutes 1994, section 268.072, 14.25 subdivision 3, is amended to read: 14.26 Subd. 3. [WITHHOLDING OF BENEFITS.] The commissioner shall 14.27 deduct and withhold from any reemployment insurance payable 14.28 toan individuala claimant that owes child support obligations: 14.29 (a) The amount specified by theindividualclaimant to the 14.30 commissioner to be deducted and withheld under this section, if 14.31 neither clause (b) or (c) is applicable; or 14.32 (b) The amount determined pursuant to an agreement 14.33 submitted to the commissioner under section 454 (20) (B) (i) of 14.34 the Social Security Act by the child support agency, unless (c) 14.35 is applicable; or 14.36 (c) Any amount otherwise required to be so deducted and 15.1 withheld from the unemployment compensation pursuant to "legal 15.2 process" as defined in section 462(e) of the Social Security 15.3 Act, properly served upon the commissioner. 15.4 Sec. 12. Minnesota Statutes 1994, section 268.072, 15.5 subdivision 5, is amended to read: 15.6 Subd. 5. [EFFECT OF PAYMENTS.] Any amount deducted and 15.7 withheld under subdivision 3 shall for all purposes be treated 15.8 as if it were paid to theindividualclaimant as reemployment 15.9 insurance and paid by theindividualclaimant to the public 15.10 agency responsible for child support enforcement in satisfaction 15.11 of theindividual'sclaimant's child support obligations. 15.12 Sec. 13. Minnesota Statutes 1994, section 268.073, 15.13 subdivision 3, is amended to read: 15.14 Subd. 3. [ELIGIBILITY CONDITIONS.]An individualA 15.15 claimant is eligible to receive additional benefits under this 15.16 section for any week during theindividual'sclaimant's benefit 15.17 year if the commissioner finds that: 15.18 (1) theindividual'sclaimant's unemployment is the result 15.19 of a reduction in operations as provided under subdivision 1; 15.20 (2) theindividualclaimant is unemployed and meets the 15.21 eligibility requirements for the receipt of unemployment 15.22 benefits under section 268.08; 15.23 (3) theindividualclaimant is not subject to a 15.24 disqualification for benefits under section 268.09; for the 15.25 purpose of this subdivision, the disqualifying conditions set 15.26 forth in section 268.09, and the requalifying requirements 15.27 thereunder, apply to the receipt of additional benefits under 15.28 this section; 15.29 (4) theindividualclaimant has exhausted all rights to 15.30 regular benefits payable under section 268.07, is not entitled 15.31 to receive extended benefits under section 268.071, and is not 15.32 entitled to receive reemployment insurance benefits under any 15.33 other state or federal law for the week in which theindividual15.34 claimant is claiming additional benefits; 15.35 (5) theindividualclaimant has made a claim for additional 15.36 benefits with respect to any week theindividualclaimant is 16.1 claiming benefits in accordance with the regulations as the 16.2 commissioner may prescribe with respect to claims for regular 16.3 benefits; and 16.4 (6) theindividualclaimant has worked at least 26 weeks 16.5 during theindividual'sclaimant's base period in employment 16.6 with an employer for whom the commissioner has determined there 16.7 was a reduction in operations under subdivision 1. 16.8 Sec. 14. Minnesota Statutes 1994, section 268.073, 16.9 subdivision 4, is amended to read: 16.10 Subd. 4. [WEEKLY BENEFIT AMOUNT.] A claimant's weekly 16.11 benefit amount under this section shall be the same as the 16.12 individual's weekly benefit amount payable during the 16.13 individual's current benefit year under section268.08268.07. 16.14 Sec. 15. Minnesota Statutes 1994, section 268.073, 16.15 subdivision 7, is amended to read: 16.16 Subd. 7. [BENEFIT CHARGES.](a)Except as otherwise 16.17 provided, benefits paid toan individuala claimant under this 16.18 section shall be charged tothe employment experience record of16.19 the base period employer of theindividualclaimant to the 16.20 extent regular benefits were charged to the base period employer 16.21 under sections 268.06, subdivision 5, and 268.09, subdivision 1, 16.22 paragraph (e). 16.23(b) With respect to an employer who has elected to be a16.24contributing employer under the provisions of section 268.06,16.25subdivision 31, all benefits paid under this section which are16.26based upon services for the contributing employer shall be16.27charged to the contributing employer's account.16.28 Sec. 16. Minnesota Statutes 1994, section 268.074, 16.29 subdivision 4, is amended to read: 16.30 Subd. 4. [WEEKLY BENEFIT AMOUNT.] (a) An individual who is 16.31 eligible for shared work benefits under this section shall be 16.32 paid, with respect to any week of unemployment, a weekly shared 16.33 work unemployment insurance benefit amount. The amount shall be 16.34 equal to the individual's regular weekly benefit amount 16.35 multiplied by the nearest full percentage of reduction of the 16.36 individual's regular weekly hours of work as set forth in the 17.1 employer's plan. The benefit payment, if not a multiple of $1 17.2 shall be rounded to the next lower dollar. 17.3 (b) The provisions of section268.07268.08, subdivision2,17.4paragraph (g)3a, shall not apply to earnings from the shared 17.5 work employer of an individual eligible for payments under this 17.6 section unless the resulting payment would be less than the 17.7 regular benefit payment for which the individual would otherwise 17.8 be eligible without regard to shared work unemployment insurance 17.9 benefits. 17.10 (c) An individual shall not bedisqualifiedeligible for 17.11 benefits payable under this section for any week in which paid 17.12 work is performed for the shared work employer in excess of the 17.13 reduced hours set forth in the approved plan. 17.14 Sec. 17. [268.075] [INCOME TAX WITHHOLDING.] 17.15 Subdivision 1. [NOTIFICATION.] (a) Upon application for a 17.16 reemployment insurance account the claimant shall be informed 17.17 that: 17.18 (1) reemployment insurance benefits are subject to federal 17.19 and state income tax; 17.20 (2) there are requirements for filing estimated tax 17.21 payments; 17.22 (3) the claimant may elect to have federal income tax 17.23 withheld from benefits; 17.24 (4) if the claimant elects to have federal income tax 17.25 withheld, the claimant may, in addition, elect to have Minnesota 17.26 state income tax withheld; and 17.27 (5) at any time during the benefit year the claimant may 17.28 change a prior election. 17.29 (b) If a claimant elects to have federal income tax 17.30 withheld, the commissioner shall deduct that percentage required 17.31 by the Internal Revenue Code. If a claimant, in addition to 17.32 federal income tax withholding, elects to have Minnesota state 17.33 income tax withheld, the commissioner shall make an additional 17.34 five percent deduction for Minnesota state income tax. Any 17.35 amounts deducted pursuant to sections 268.072, 268.165, and 17.36 268.18 have priority over any amounts deducted under this 18.1 section. Federal income tax withholding has priority over 18.2 Minnesota state income tax withholding. 18.3 (c) An election to have federal income tax, or federal and 18.4 Minnesota state income tax, withheld shall not be retroactive 18.5 and shall only apply to benefits paid after the election. 18.6 Subd. 2. [TRANSFER OF FUNDS.] The amount of any benefits 18.7 deducted under this section shall remain in the Minnesota 18.8 reemployment insurance fund until transferred to the federal 18.9 Internal Revenue Service, or the Minnesota department of 18.10 revenue, as an income tax payment on behalf of the claimant. 18.11 Subd. 3. [CORRECTION OF ERRORS.] Any error which resulted 18.12 in underwithholding under this section shall not be corrected 18.13 retroactively. 18.14 Subd. 4. [FEDERAL REQUIREMENT.] The commissioner shall 18.15 follow all federal requirements for the deduction and 18.16 withholding of federal and Minnesota state income tax from 18.17 reemployment insurance benefits. 18.18 Subd. 5. [APPLICATION.] This section applies to any 18.19 payments under federal or state law as compensation, assistance, 18.20 or allowance with respect to unemployment. 18.21 Sec. 18. Minnesota Statutes 1994, section 268.08, as 18.22 amended by Laws 1995, chapters 54, sections 8 and 9; and 231, 18.23 article 1, section 32, is amended to read: 18.24 268.08 [PERSONS ELIGIBLE TO RECEIVE BENEFITS.] 18.25 Subdivision 1. [ELIGIBILITY CONDITIONS.]An individualA 18.26 claimant shall be eligible to receive benefits with respect to 18.27 any week of unemployment only if the commissioner finds that the 18.28individualclaimant: 18.29 (1) has registered for work at and thereafter has continued 18.30 to report to an employment office, or agent of the office, in 18.31 accordance with rules the commissioner may adopt; except that 18.32 the commissioner may by rule waive or alter either or both of 18.33 the requirements of this clause as to types of cases or 18.34 situations with respect to which the commissioner finds that 18.35 compliance with the requirements would be oppressive or would be 18.36 inconsistent with the purposes of sections 268.03 to 268.231.19.1The method of reporting allowed must not require an in-person19.2appearance, and may incorporate appropriate new technology; 19.3 (2) has made a continued claim for benefits inaccordance19.4with rules as the commissioner may adoptperson, by mail, by 19.5 telephone, or by electronic transmission as the commissioner 19.6 shall require. The commissioner may by rule adopt other 19.7 requirements for a continued claim; 19.8 (3) was able to work and was available for work, and was 19.9 actively seeking work. Theindividual'sclaimant's weekly 19.10 benefit amount shall be reduced one-fifth for each day 19.11 theindividualclaimant is unable to work or is unavailable for 19.12 work. Benefits shall not be denied by application of this 19.13 clause toan individuala claimant who is in training with the 19.14 approval of the commissioner, is a dislocated worker as defined 19.15 in section 268.975, subdivision 3, who is in training approved 19.16 by the commissioner, or in training approved pursuant to section 19.17 236 of the Trade Act of 1974, as amended. 19.18An individualA claimant is deemed unavailable for work 19.19 with respect to any week which occurs in a period when the 19.20individualclaimant is a full-time student in attendance at, or 19.21 on vacation from an established school, college, or university 19.22 unless a majority of theindividual'sclaimant's wages paid 19.23 during the 52 weeks preceding theclaim dateestablishment of a 19.24 reemployment insurance account were for services performed 19.25 during weeks in which the student was attending school as a 19.26 full-time student. 19.27An individualA claimant serving as a juror shall be 19.28 considered as available for work and actively seeking work on 19.29 each day theindividualclaimant is on jury duty; 19.30 (4) has been unemployed for a waiting period of one week 19.31 during which theindividualclaimant is otherwiseeligible for19.32 entitled to benefits under sections 268.03 to 268.231. No19.33individual is required to serve a waiting period of more than19.34one week within the one-year period subsequent to filing a valid19.35claim and commencing with the week within which the valid claim19.36was filed; and 20.1 (5) has been participating in reemployment services, such 20.2 as job search assistance services, if theindividualclaimant 20.3 has been determined to be likely to exhaust regular benefits and 20.4 need reemployment services pursuant to a profiling system 20.5 established by the commissioner, unless there is justifiable 20.6 cause for the claimant's failure to participate. 20.7 Subd. 1a. [BENEFITS DUE DECEASED PERSONS.] Upon the death 20.8 of any claimant for benefits, and in the event it is found by 20.9 the commissioner that benefits have accrued and are due and 20.10 payable to that claimant and remain wholly or partially unpaid 20.11 at the time of the claimant's death, or in the event there have 20.12 been issued and unpaid one or more benefit checks, those checks 20.13 may, upon application therefor, be paid to the duly qualified 20.14 administrator or executor of the estate of the deceased 20.15 claimant. In the event that no administrator or executor is 20.16 appointed to administer the estate of the deceased, if any, the 20.17 benefits may, upon the order and direction of the commissioner 20.18 be paid to any person designated by the commissioner in the 20.19 following order: (1) the surviving spouse, (2) the surviving 20.20 child or children, or (3) the surviving parent or parents. 20.21 A person seeking payment under this subdivision shall 20.22 complete an affidavit on a form prescribed by the department and 20.23 the payment of benefits to a person pursuant to an affidavit 20.24 under this subdivision shall discharge the obligations of the 20.25 department to the claimant to the extent of the payment, and no 20.26 other person shall claim or assert any right with respect 20.27 thereto. 20.28 Subd. 2. [WEEK OF UNEMPLOYMENT.] No week shall be counted 20.29 as a week of unemployment for the purposes of this section: 20.30 (1) Unless it occurs subsequent to thefiling of a valid20.31claim for benefitsestablishment of a reemployment insurance 20.32 account; 20.33 (2) Unless it occurs after benefits first could become 20.34 payable to anyindividualclaimant under sections 268.03 to 20.35 268.231; 20.36 (3) With respect to which theindividualclaimant is 21.1 receiving, has received, or has filed a claim for reemployment 21.2 insurance benefits under any other law of this state, or of any 21.3 other state, or the federal government, including readjustment 21.4 allowances under Title V, Servicemen's Readjustment Act, 1944, 21.5 but not including benefits under the Veterans Readjustment 21.6 Assistance Act of 1952 or any other federal or state benefits 21.7 which are merely supplementary to those provided for under 21.8 sections 268.03 to 268.231; provided that if the appropriate 21.9 agency of such other state or the federal government finally 21.10 determines that theindividualclaimant is not entitled to such 21.11 benefits, this provision shall not apply. 21.12 Subd. 3. [NOT ELIGIBLE.]An individualA claimant shall 21.13 not be eligible to receive benefits for any week with respect to 21.14 which theindividualclaimant is receiving, has received, or has 21.15 filed a claim for remuneration in an amount equal to or in 21.16 excess of theindividual'sclaimant's weekly benefit amount in 21.17 the form of: 21.18 (1) termination, severance, or dismissal payment or wages 21.19 in lieu of notice whether legally required or not; provided that 21.20 if a termination, severance, or dismissal payment is made in a 21.21 lump sum, such lump sum payment shall be allocated over a period 21.22 equal to the lump sum divided by theemployee'sclaimant's 21.23 regular pay while employed by such employer; provided such 21.24 payment shall be applied for a period immediately following the 21.25 last day of employment but not to exceed 28 calendar days 21.26 provided that 50 percent of the total of any such payments in 21.27 excess of eight weeks shall be similarly allocated to the period 21.28 immediately following the 28 days; or 21.29 (2) vacation allowance paid directly by the employer for a 21.30 period of requested vacation, including vacation periods 21.31 assigned by the employer under the provisions of a collective 21.32 bargaining agreement, or uniform vacation shutdown; or 21.33 (3) compensation for loss of wages under the workers' 21.34 compensation law of this state or any other state or under a 21.35 similar law of the United States, or under other insurance or 21.36 fund established and paid for by the employer; or 22.1 (4) 50 percent of the pension payments from any fund, 22.2 annuity or insurance maintained or contributed to by a base 22.3 period employer including the armed forces of the United States 22.4 if the employee contributed to the fund, annuity or insurance 22.5 and all of the pension payments if theemployeeclaimant did not 22.6 contribute to the fund, annuity or insurance; or 22.7 (5) 50 percent of a primary insurance benefit under title 22.8 II of the Social Security Act, as amended, or similar old age 22.9 benefits under any act of Congress or this state or any other 22.10 state. 22.11 Provided, that if such remuneration is less than the 22.12 benefits which would otherwise be due under sections 268.03 to 22.13 268.231, theindividualclaimant shall be entitled to receive 22.14 for such week, if otherwise eligible, benefits reduced by the 22.15 amount of such remuneration; provided, further, that if the 22.16 appropriate agency of such other state or the federal government 22.17 finally determines that theindividualclaimant is not entitled 22.18 to such benefits, this provision shall not apply. If the 22.19 computation of reduced benefits, required by this subdivision, 22.20 is not a whole dollar amount, it shall be rounded down to the 22.21 next lower dollar amount. 22.22 Subd. 3a. [DEDUCTIBLE EARNINGS.] Each eligible claimant 22.23 who is unemployed in any week shall be paid with respect to such 22.24 week a benefit in an amount equal to the claimant's weekly 22.25 benefit amount less that part of the claimant's earnings, 22.26 including holiday pay, payable to the claimant with respect to 22.27 such week which is in excess of $200 for earnings from service 22.28 in the national guard or a United States military reserve unit 22.29 and the greater of $50 or 25 percent of the earnings in other 22.30 work; provided that no deduction may be made from the weekly 22.31 benefit amount for earnings from service as a volunteer 22.32 firefighter or volunteer ambulance service personnel. Jury duty 22.33 pay is not considered as earnings and shall not be deducted from 22.34 benefits paid. The resulting benefit, if not a whole dollar 22.35 amount, shall be rounded down to the next lower dollar amount. 22.36 Subd. 3b. [RECEIPT OF BACK PAY.] Back pay received byan23.1individuala claimant with respect to any weeks of unemployment 23.2 occurring in the 104 weeks immediately preceding the payment of 23.3 the back pay shall be deducted from benefits paid for those 23.4 weeks. 23.5 The amount deducted shall not reduce the benefits for which 23.6 theindividualclaimant is otherwise eligible for that week 23.7 below zero. If the amount of benefits after the deduction of 23.8 back pay is not a whole dollar amount, it shall be rounded to 23.9 the next lower dollar. 23.10 If the back pay awarded theindividualclaimant is reduced 23.11 by benefits paid, the amounts withheld shall be: (a) paid by 23.12 the employer into the fund within 30 days of the award and are 23.13 subject to the same collection procedures that apply to past due 23.14 contributions under this chapter; (b) applied to benefit 23.15 overpayments resulting from the payment of the back pay; (c) 23.16 credited to theindividual'sclaimant's maximum amount of 23.17 benefits payable in a benefit year which includes the weeks of 23.18 unemployment for which back pay was deducted. Benefit charges 23.19 for those weeks shall be removed from the employer's account as 23.20 of the calendar quarter in which the fund receives payment. 23.21 Payments to the fund under this subdivision are made by the 23.22 employer on behalf of theindividualclaimant and are not 23.23 voluntary contributions under section 268.06, subdivision 24. 23.24 Subd. 4. [SOCIAL SECURITY AMOUNT DEDUCTED FROM BENEFITS.] 23.25 Any claimant aged 62 or over who has not established avalid23.26claimreemployment insurance account based on employment 23.27 subsequent to the first receipt of primary insurance benefits 23.28 under Title II of the federal social security act, as amended, 23.29 or similar old age benefits under any act of Congress or this 23.30 state or any other state shall be required to state in writing 23.31 at the time ofthe filing of a claimestablishing a reemployment 23.32 insurance account whether the claimant intends to seek Title II 23.33 social security benefits for any week during which the claimant 23.34 will receive unemployment benefits, and if the claimant so 23.35 intends there shall be withheld from the claimant's weekly 23.36 unemployment benefits an amount sufficient to cover the weekly 24.1 equivalent of the social security benefit. Any claimant 24.2 disclaiming such intention but who nevertheless receives such 24.3 social security benefits for weeks for which the claimant 24.4 previously received unemployment benefits shall be liable for 24.5 repayment of such unemployment benefits and otherwise subject to 24.6 the provisions of section 268.18. 24.7 Subd. 5a. [SELF-EMPLOYMENT.] (a)An individualA claimant 24.8 who is determined to be likely to exhaust regular reemployment 24.9 insurance benefits and is enrolled in a dislocated worker 24.10 program shall be considered in approved training for purposes of 24.11 this chapter for each week theindividualclaimant is engaged on 24.12 a full-time basis in activities, including training, relating to 24.13 the establishment of a business and becoming self-employed.An24.14individualA claimant who meets the requirements of this 24.15 subdivision shall be considered unemployed for purposes of this 24.16 chapter. Income earned from the self-employment activity shall 24.17 not be considered for purposes ofsection 268.07, subdivision 2,24.18paragraph (g)subdivision 3a. Under no circumstances shall more 24.19 than five percent of the number ofindividualsclaimants 24.20 receiving regular reemployment insurance benefits be actively 24.21 enrolled in this program at any time. This subdivision shall 24.22 not apply topersonsclaimants claiming state or federal 24.23 extended or additional benefits. 24.24 (b) This subdivision shall apply to weeks beginning after 24.25 April 18, 1995, or weeks beginning after approval of this 24.26 subdivision by the United States Department of Labor whichever 24.27 date is later. This subdivision shall have no force or effect 24.28 for any purpose as of the end of the week preceding the date 24.29 when federal law no longer authorizes the provisions of this 24.30 subdivision, unless such date is a Saturday in which case this 24.31 subdivision shall have no force and effect for any purpose as of 24.32 that date. 24.33 Subd. 6. [SERVICES PERFORMED FOR STATE, MUNICIPALITIES, OR 24.34 CHARITABLE CORPORATION.] Benefits based on service in employment 24.35 defined in section 268.04, subdivision 12, clauses (7), (8) and 24.36 (9), are payable in the same amount, on the same terms and 25.1 subject to the same conditions as benefits payable on the basis 25.2 of other service subject to this chapter; except that: 25.3 (a) Benefits based upon service performed in an 25.4 instructional, research, or principal administrative capacity 25.5 for an educational institution, shall not be paid for any week 25.6 of unemployment commencing during the period between two 25.7 successive academic years or terms, or during a similar period 25.8 between two regular but not successive terms, or during a period 25.9 of paid sabbatical leave provided for in theindividual's25.10 claimant's contract, to anyindividualclaimant if the 25.11individualclaimant performs the services in the first of the 25.12 academic years or terms and if there is a contract or a 25.13 reasonable assurance that theindividualclaimant will perform 25.14 services in any such capacity for an educational institution in 25.15 the second of the academic years or terms; 25.16 (b)With respect to service performed in any capacity other25.17than those capacities described in clause (a) of this25.18subdivision, including instructional assistants, for an25.19educational institution, benefits shall not be paid on the basis25.20of these services to any individual for any week which commences25.21during a period between two successive academic years or terms25.22if the individual performs the services in the first of the25.23academic years or terms and there is a reasonable assurance that25.24the individual will perform the services in the second of the25.25academic years or terms. An individualWith respect to 25.26 employment in any capacity other than those described in 25.27 paragraph (a), including educational assistants, benefits shall 25.28 not be paid based upon wage credits earned with any educational 25.29 institution for any week which commences during a period between 25.30 two successive academic years or terms if the claimant was 25.31 employed in the first academic year or term by any educational 25.32 institution and there is reasonable assurance that the claimant 25.33 will be employed under similar terms and conditions by any 25.34 educational institution in the second academic year or term. A 25.35 claimant who has an agreement for a definite period of 25.36 employment between academic years or terms shall be eligible for 26.1 any weeks within that period the educational institution fails 26.2 to provide employment. If benefits are denied to anyindividual26.3 claimant under thisclauseparagraph and theindividual26.4 claimant was not offered an opportunity to perform theservices26.5 employment in the second of the academic years or term, 26.6 theindividualclaimant shall be entitled to a retroactive 26.7 payment of benefits for each week in which theindividual26.8 claimant filed a timely continued claim for benefits, but 26.9 the continued claim was denied solely because of thisclause26.10 paragraph; 26.11 (c) With respect to services described inclause26.12 paragraph (a) or (b), benefits payable on the basis of the 26.13 services shall not be paid to anyindividualclaimant for any 26.14 week which commences during an established and customary 26.15 vacation period or holiday recess if theindividualclaimant 26.16 performs the services in the period immediately before the 26.17 vacation period or holiday recess, and there is a reasonable 26.18 assurance that theindividualclaimant will perform the services 26.19 in the period immediately following the vacation period or 26.20 holiday recess; 26.21 (d) With respect to services described inclause26.22 paragraph (a) or (b), benefits shall not be payable on the basis 26.23 of services in any capacity specified inclausesparagraphs (a), 26.24 (b), and (c) to anyindividualclaimant who performed those 26.25 services in an educational institution while in the employ of an 26.26 educational service agency. For purposes of thisclause26.27 paragraph, "educational service agency" means a governmental 26.28 agency or governmental entity which is established and operated 26.29 exclusively for the purpose of providing services to one or more 26.30 educational institutions; and 26.31 (e) With respect to services to state and local government, 26.32 or nonprofit organizations covered by section 501(c)(3) of the 26.33 Internal Revenue Code of 1986, as amended through December 31, 26.34 1992, if services are provided to or on behalf of an educational 26.35 institution, benefits must be denied under the same 26.36 circumstances as described inclausesparagraphs (a) to (d). 27.1 Subd. 7. [PROFESSIONAL ATHLETES.] Benefits shall not be 27.2 paid toan individuala claimant on the basis of any service 27.3 substantially all of which consist of participating in sports or 27.4 athletic events or training or preparing to so participate for 27.5 any week which commences during the period between two 27.6 successive sport seasons (or similar periods) ifsuch individual27.7 the claimant performed such service in the first of such seasons 27.8 (or similar period) and there is a reasonable assurance 27.9 thatsuch individualthe claimant will perform such service in 27.10 the later of such seasons (or similar periods). 27.11 Subd. 8. [ILLEGAL ALIENS.] (a) Benefits shall not be paid 27.12 on the basis of services performed by an alien unless such alien 27.13 isan individuala claimant who was lawfully admitted for 27.14 permanent residence at the time such services were performed, 27.15 was lawfully present for the purposes of performing such 27.16 services, or was permanently residing in the United States under 27.17 color of law at the time such services were performed (including 27.18 an alien who was lawfully present in the United States as a 27.19 result of the application of the provision of section 203(a)(7) 27.20 or section 212(d)(5) of the Immigration and Nationality Act). 27.21 (b) Any data or information required ofindividuals27.22 claimants applying for benefits to determine whether benefits 27.23 are not payable to them because of their alien status shall be 27.24 uniformly required from all applicants for benefits. 27.25 (c) In the case ofan individuala claimant whose 27.26 application for benefits would otherwise be approved, no 27.27 determination that benefits to suchindividualclaimant are not 27.28 payable because of alien status shall be made except upon a 27.29 preponderance of the evidence. 27.30 Subd. 9. [SERVICES FOR CERTAIN CONTRACTORS.] Benefits 27.31 based upon services performed for an employer are subject to 27.32 subdivision 6,clausesparagraphs (b) and (c) if: 27.33 (a) the employment was provided pursuant to a contract 27.34 between the employer and a public or private school; 27.35 (b) the contract was for services which the public or 27.36 private school could have had performed by its employees; 28.1 (c) the employment was not as defined in section 268.04, 28.2 subdivision 12, clauses (7), (8), and (9); and 28.3 (d) theindividual isclaimant was notified in writing of 28.4 the provisions of this subdivision while employed in 1983 or 28.5 prior to or at the time of commencing the employment. 28.6 Subd. 10. [SEASONAL EMPLOYMENT.] (a) If the commissioner 28.7 finds that a claimant has earned wage credits in seasonal 28.8 employment, benefits shall be payable only if the commissioner 28.9 finds that the claimant has earned wage credits in 15 or more 28.10 calendar weeks equal to or in excess of 30 times the claimant's 28.11 weekly benefit amount, in employment which is not seasonal, in 28.12 addition to any wage credits in seasonal employment. For 28.13 purposes of this subdivision, "seasonal employment" means 28.14 employment with a single employer in the recreation or tourist 28.15 industry which is available with the employer for 15 consecutive 28.16 weeks or less each calendar year. 28.17 (b) Wages paid in seasonal employment are not available for 28.18 benefit purposes during weeks in which there is no seasonal 28.19 employment available with the employer. 28.20 Subd. 11. [BUSINESS OWNERS.] Wages paid by an employing 28.21 unit may not be used for benefit purposes by any claimant who: 28.22 (1) individually, jointly, or in combination with the 28.23 claimant's spouse, parent, or child owns or controls directly or 28.24 indirectly 25 percent or more interest in the employing unit, or 28.25 is the spouse, parent, or minor child of any individual who owns 28.26 or controls directly or indirectly 25 percent or more interest 28.27 in the employing unit; and 28.28 (2) is not permanently separated from employment. 28.29 This subdivision is effective when the claimant has been 28.30 paid four times the claimant's weekly benefit amount in the 28.31 current benefit year. 28.32 Sec. 19. Minnesota Statutes 1995 Supplement, section 28.33 268.09, subdivision 1, is amended to read: 28.34 Subdivision 1. [DISQUALIFYING CONDITIONS.]An individualA 28.35 claimant separated from any employment under paragraph (a), (b), 28.36 or (d) shall be disqualified for waiting week credit and 29.1 benefits. For separations under paragraphs (a) and (b), the 29.2 disqualification shall continue until four calendar weeks have 29.3 elapsed following theindividual'sclaimant's separation and the 29.4individualclaimant has earned eight times theindividual's29.5 claimant's weekly benefit amount in insured work. 29.6 (a) [VOLUNTARY LEAVE.] Theindividualclaimant voluntarily 29.7 and without good cause attributable to the employer discontinued 29.8 employment with such employer. For the purpose of this 29.9 paragraph, a separation from employment by reason of its 29.10 temporary nature or for inability to pass a test or for 29.11 inability to meet performance standards necessary for 29.12 continuation of employment shall not be deemed voluntary. 29.13 A separation shall be for good cause attributable to the 29.14 employer if it occurs as a consequence of sexual harassment. 29.15 Sexual harassment means unwelcome sexual advances, requests for 29.16 sexual favors, sexually motivated physical contact or other 29.17 conduct or communication of a sexual nature when: (1) the 29.18employee'sclaimant's submission to such conduct or 29.19 communication is made a term or condition of the employment, (2) 29.20 theemployee'sclaimant's submission to or rejection of such 29.21 conduct or communication is the basis for decisions affecting 29.22 employment, or (3) such conduct or communication has the purpose 29.23 or effect of substantially interfering withan individual'sa 29.24 claimant's work performance or creating an intimidating, 29.25 hostile, or offensive working environment and the employer knows 29.26 or should know of the existence of the harassment and fails to 29.27 take timely and appropriate action. 29.28 (b) [DISCHARGE FOR MISCONDUCT.] Theindividualclaimant 29.29 was discharged for misconduct, not amounting to gross misconduct 29.30 connected withworkemployment or for misconduct which 29.31 interferes with and adversely affects employment. 29.32 (c) [EXCEPTIONS TO DISQUALIFICATION.]An individualA 29.33 claimant shall not be disqualified under paragraphs (a) and (b) 29.34 under any of the following conditions: 29.35 (1) theindividualclaimant voluntarily discontinued 29.36 employment to accept employment offering substantially better 30.1 conditions or substantially higher wages or both; 30.2 (2) theindividualclaimant is separated from employment 30.3 due to personal, serious illness provided thatsuch individual30.4hasthe claimant made reasonable efforts to retain employment. 30.5An individualA claimant who is separated from employment 30.6 due to theindividual'sclaimant's illness of chemical 30.7 dependency which has been professionally diagnosed or for which 30.8 theindividualclaimant has voluntarily submitted to treatment 30.9 and who fails to make consistent efforts to maintain the 30.10 treatment theindividualclaimant knows or has been 30.11 professionally advised is necessary to control that illness has 30.12 not made reasonable efforts to retain employment. 30.13 (3) theindividualclaimant acceptsworkemployment from a 30.14 base period employer which involves a change in location ofwork30.15 employment so that saidworkemployment would not have been 30.16 deemed to be suitableworkemployment under the provisions of 30.17 subdivision 2 and within a period of 13 weeks from the 30.18 commencement of saidworkemployment voluntarily discontinues 30.19 employment due to reasons which would have caused the 30.20workemployment to be unsuitable under the provision of said 30.21 subdivision 2; 30.22 (4) theindividualclaimant left employment because of 30.23 reaching mandatory retirement age and was 65 years of age or 30.24 older; 30.25 (5) theindividualclaimant is terminated by the employer 30.26 because theindividualclaimant gave notice of intention to 30.27 terminate employment within 30 days. This exception shall be 30.28 effective only through the calendar week which includes the date 30.29 of intended termination, provided that this exception shall not 30.30 result in the payment of benefits for any week for which the 30.31individualclaimant receives theindividual'sclaimant's normal 30.32 wage or salary which is equal to or greater than the weekly 30.33 benefit amount; 30.34 (6) theindividualclaimant is separated from employment 30.35 due to the completion of an apprenticeship program, or segment 30.36 thereof, approved pursuant to chapter 178; 31.1 (7) theindividualclaimant voluntarily leaves part-time 31.2 employment with a base period employer while continuing 31.3 full-time employment if theindividualclaimant attempted to 31.4 return to part-time employment after being separated from the 31.5 full-time employment, and if substantially the same part-time 31.6 employment with the base period employer was not available for 31.7 theindividualclaimant; 31.8 (8) theindividualclaimant is separated from employment 31.9 based solely on a provision in a collective bargaining agreement 31.10 by whichan individuala claimant has vested discretionary 31.11 authority in another to act on behalf of theindividual31.12 claimant; 31.13 (9) except as provided in paragraph (d), separations from 31.14 part-time employment will not be disqualifying when theclaim is31.15based onclaimant has sufficient full-time employment to 31.16 establish avalid claimreemployment insurance account from 31.17 which the claimant has been separated for nondisqualifying 31.18 reasons; or 31.19 (10) theindividualclaimant accepts employment which 31.20 represents a substantial departure from theindividual's31.21 claimant's customary occupation and experience and would not be 31.22 deemed suitableworkemployment as defined under subdivision 2, 31.23 paragraphs (a) and (b), and within a period of 30 days from the 31.24 commencement of thatworkemployment voluntarily discontinues 31.25 the employment due to reasons which would have caused thework31.26 employment to be unsuitable under the provisions of subdivision 31.27 2 or, if in commission sales, because of a failure to earn gross 31.28 commissions averaging an amount equal to or in excess of the 31.29 individual's weekly benefit amount. Other provisions 31.30 notwithstanding, applying this provision precludes the use of 31.31 these wage credits to clear a disqualification. 31.32 (d) [DISCHARGE FOR GROSS MISCONDUCT.] Theindividual31.33 claimant was discharged for gross misconduct connected withwork31.34 employment or gross misconduct which interferes with and 31.35 adversely affects theindividual'sclaimant's employment. For a 31.36 separation under this clause, the commissioner shall impose a 32.1 total disqualification for the benefit year and cancel all of 32.2 the wage credits from the last employer from whom theindividual32.3 claimant was discharged for gross misconduct connected withwork32.4 employment. 32.5 For the purpose of this paragraph "gross misconduct" is 32.6 defined as misconduct involving assault and battery or the 32.7 malicious destruction of property or arson or sabotage or 32.8 embezzlement or any other act, including theft, the commission 32.9 of which amounts to a felony or gross misdemeanor. For an 32.10 employee of a facility, as defined in section 626.5572, gross 32.11 misconduct also includes misconduct involving an act of patient 32.12 or resident abuse, financial exploitation, or recurring or 32.13 serious neglect, as defined in section 626.5572 and applicable 32.14 rules. 32.15 Ifan individuala claimant is convicted of a felony or 32.16 gross misdemeanor for the same act or acts of misconduct for 32.17 which theindividualclaimant was discharged, the misconduct is 32.18 conclusively presumed to be gross misconduct if it was connected 32.19 with theindividual's workclaimant's employment. 32.20 (e) [LIMITED OR NO CHARGE OF BENEFITS.] Benefits paid 32.21 subsequent toan individual'sa claimant's separation (1) whose 32.22 separation from employment was required by a law or Minnesota 32.23 administrative rule mandating a background check, (2) whose 32.24 separation from employment was required by law or Minnesota 32.25 administrative rule because of a criminal conviction, or (3) 32.26 whose separation was under any of the foregoing paragraphs, 32.27 excepting paragraphs (c)(3), (c)(5), and (c)(8), shall not be 32.28 used as a factor in determining the future contribution rate of 32.29 the employer from whose employmentsuch individualthe claimant 32.30 separated. 32.31Benefits paid subsequent to an individual's failure to32.32accept an offer of suitable reemployment or to accept32.33reemployment which offered substantially the same or better32.34hourly wages and conditions of work as were previously provided32.35by that employer, but was deemed unsuitable under subdivision 2,32.36shall not be used as a factor in determining the future33.1contribution rate of the employer whose offer of reemployment33.2was not accepted or whose offer of reemployment was refused33.3solely due to the distance of the available work from the33.4individual's residence, the individual's own serious illness,33.5the individual's other employment at the time of the offer, or33.6if the individual is in training with the approval of the33.7commissioner.33.8Benefits paid by another state as a result of Minnesota33.9transferring wage credits under the federally required combined33.10wage agreement shall not be directly charged to either the33.11taxpaying or reimbursing employer.33.12 (f) [ACTS OR OMISSIONS.]An individualA claimant who was 33.13 employed by an employer shall not be disqualified for benefits 33.14 under this subdivision for any acts or omissions occurring after 33.15 separation from employment with the employer. 33.16 (g) [DISCIPLINARY SUSPENSIONS.]An individualA claimant 33.17 shall be disqualified for waiting week credit and benefits for 33.18 the duration of any disciplinary suspension of 30 days or less 33.19 resulting from theindividual'sclaimant's own misconduct. 33.20 Disciplinary suspensions of more than 30 days shall constitute a 33.21 discharge from employment. 33.22 Sec. 20. Minnesota Statutes 1994, section 268.09, 33.23 subdivision 2, is amended to read: 33.24 Subd. 2. [FAILURE TO APPLY FOR OR ACCEPT SUITABLE 33.25WORKEMPLOYMENT OR REEMPLOYMENT.]An individualA claimant shall 33.26 be disqualified for waiting week credit and benefits during the 33.27 week of occurrence and until four calendar weeks have elapsed 33.28 following therefusal orfailure and theindividualclaimant has 33.29 earned eight times theindividual'sclaimant's weekly benefit 33.30 amount in insured work if the commissioner finds that 33.31 theindividualclaimant has failed, without good cause,either33.32 (1) to apply for available, suitableworkemployment of which 33.33 advised by an employer, the employment office,or the 33.34 commissioner; or (2) to accept suitableworkemployment, or 33.35 suitable reemployment with a former employer, when offered, or33.36to accept an offer of suitable reemployment from either a base34.1period employer or an employer who provided employment following34.2the base period but prior to the claim date. 34.3 Failure to apply or accept shall include avoidance of an 34.4 offer of suitable employment. Avoidance shall include, but is 34.5 not limited to, a claimant's refusal to respond or failure to 34.6 monitor potential offers made by voice mail, electronic 34.7 messaging, or other technology. Avoidance shall only apply if 34.8 the communication included a definite starting date and time, 34.9 location, wage level, and type of employment to be performed. 34.10 (a) In determining whether or not anyworkemployment is 34.11 suitable foran individuala claimant, the commissioner shall 34.12 consider the degree of risk involved to health, safety, and 34.13 morals, physical fitness and prior training, experience, length 34.14 of unemployment and prospects of securing localworkemployment 34.15 in theindividual'sclaimant's customary occupation, and the 34.16 distance of the availableworkemployment from the 34.17individual'sclaimant's residence. 34.18 (b) Notwithstanding any other provisions of sections 268.03 34.19 to 268.231, noworkemployment shall be deemed suitable, and 34.20 benefits shall not be denied thereunder to any otherwise 34.21 eligibleindividualclaimant for refusing to accept newwork34.22 employment under any of the following conditions: 34.23 (1) if the position offered is vacant due directly to a 34.24 strike, lockout, or other labor dispute; 34.25 (2) if the wages, hours, or other conditions of thework34.26 employment offered are substantially less favorable to 34.27 theindividualclaimant than those prevailing for similarwork34.28 employment in the locality; 34.29 (3) if as a condition of being employed theindividual34.30 claimant would be required to join a company union or to resign 34.31 from or refrain from joining any bona fide labor organization; 34.32 (4) if theindividualclaimant is in training with the 34.33 approval of the commissioner. 34.34 (c) Benefits paid subsequent to a claimant's avoidance or 34.35 failure to accept an offer of suitable reemployment or 34.36 reemployment which offered substantially the same or better 35.1 hourly wages and conditions of employment as were previously 35.2 provided by that employer, but was deemed unsuitable under 35.3 paragraph (a) or because the claimant was in training with the 35.4 approval of the commissioner, shall not be used as a factor in 35.5 determining the future contribution rate of the employer whose 35.6 offer was avoided or not accepted. 35.7 This paragraph shall not apply when the failure or 35.8 avoidance merely delayed acceptance of the offer and the 35.9 claimant later began full-time employment with the employer, or 35.10 when the employment was temporary in nature and the claimant 35.11 accepted other temporary employment from the employer with 30 35.12 days of the date of refusal or avoidance. 35.13 Sec. 21. [268.101] [DETERMINATIONS ON DISQUALIFICATION AND 35.14 ELIGIBILITY.] 35.15 Subdivision 1. [NOTIFICATION.] (a) Upon application for a 35.16 reemployment insurance account each claimant shall report the 35.17 name of all employers and the reasons for no longer working for 35.18 all employers during the claimant's last 30 days of employment. 35.19 (b) Upon establishment of a reemployment insurance account, 35.20 the commissioner shall notify all employers the claimant was 35.21 employed by during the claimant's last 30 days of employment 35.22 prior to making an application and all base period employers and 35.23 determined successors to those employers under section 268.06, 35.24 subdivision 22. An employer so notified shall have ten days 35.25 after the mailing of the notice to make a protest in a manner 35.26 prescribed by the commissioner raising any issue of 35.27 disqualification or any issue of eligibility. An employer so 35.28 notified shall be informed of the effect that failure to timely 35.29 protest may have on the employer charges. A protest made more 35.30 than ten days after mailing of the notice shall be considered 35.31 untimely. 35.32 (c) Each claimant shall report any employment, loss of 35.33 employment, and offers of employment received, for those weeks 35.34 the claimant made continued claims for benefits. Each claimant 35.35 who stops making continued claims during the benefit year and 35.36 later commences making continued claims during that same benefit 36.1 year shall report the name of any employer the claimant worked 36.2 for during the period between the making of continued claims, up 36.3 to a period of the last 30 days of employment, and the reason 36.4 the claimant stopped working for the employer. The claimant 36.5 shall report any offers of employment during the period between 36.6 the making of continued claims. Those employers from which the 36.7 claimant has reported a loss of employment or an offer of 36.8 employment pursuant to this paragraph shall be notified. An 36.9 employer so notified shall have ten days after the mailing of 36.10 the notice to make a protest in a manner prescribed by the 36.11 commissioner raising any issue of disqualification or any issue 36.12 of eligibility. An employer so notified shall be informed of 36.13 the effect that failure to timely protest may have on the 36.14 employer charges. A protest made more than ten days after 36.15 mailing of the notice shall be considered untimely. 36.16 Subd. 2. [DISQUALIFICATION DETERMINATION.] (a) The 36.17 commissioner shall promptly determine any issue of 36.18 disqualification raised by a timely protest made by an employer, 36.19 and mail to the claimant and that employer at the last known 36.20 address a determination of disqualification or a determination 36.21 of nondisqualification, as is appropriate. The determination 36.22 shall set forth the effect on employer charges. 36.23 (b) The commissioner shall promptly determine any issue of 36.24 disqualification raised by information obtained from a claimant 36.25 pursuant to subdivision 1, paragraph (a) or (c), and mail to the 36.26 claimant and employer at the last known address a determination 36.27 of disqualification or a determination of nondisqualification, 36.28 as is appropriate. 36.29 (c) The commissioner shall promptly determine any issue of 36.30 disqualification raised by an untimely protest made by an 36.31 employer and mail to the claimant and that employer at the last 36.32 known address a determination of disqualification or a 36.33 determination of nondisqualification as is appropriate. 36.34 Notwithstanding section 268.09, any disqualification imposed as 36.35 a result of determination issued pursuant to this paragraph 36.36 shall commence the Sunday two weeks following the week in which 37.1 the untimely protest was made. Notwithstanding any provisions 37.2 to the contrary, any relief of employer charges as a result of a 37.3 determination issued pursuant to this paragraph shall commence 37.4 the Sunday two weeks following the week in which the untimely 37.5 protest was made. 37.6 (d) If any time within 24 months from the establishment of 37.7 a reemployment insurance account the commissioner finds that a 37.8 claimant failed to report any employment, loss of employment, or 37.9 offers of employment received which were required to be provided 37.10 by the claimant under this section, the commissioner shall 37.11 promptly determine any issue of disqualification on that loss of 37.12 employment or offer of employment and mail to the claimant and 37.13 involved employer at the last known address a determination of 37.14 disqualification or a determination of nondisqualification, as 37.15 is appropriate. The determination shall set forth the effect on 37.16 employer charges. 37.17 This paragraph shall not apply if the involved employer was 37.18 notified and given the opportunity to protest pursuant to 37.19 subdivision 1, paragraph (b) or (c). 37.20 (e) A determination of disqualification or a determination 37.21 of nondisqualification shall be final unless a written appeal is 37.22 filed by the claimant or notified employer within 15 days after 37.23 mailing of the determination to the last known address. The 37.24 determination shall contain a prominent statement indicating in 37.25 clear language the method of appealing, the time within which an 37.26 appeal must be made, and the consequences of not appealing. 37.27 Proceedings on the appeal shall be conducted in accordance with 37.28 section 268.105. 37.29 (f) An issue of disqualification for purposes of this 37.30 section shall include any question of denial of benefits under 37.31 section 268.09, any question of an exception to disqualification 37.32 under section 268.09, subdivision 1, paragraph (c), any question 37.33 of benefit charge to an employer, and any question of an 37.34 otherwise imposed disqualification for which a claimant has had 37.35 requalifying earnings. 37.36 (g) Notwithstanding the requirements of this subdivision, 38.1 the commissioner is not required to mail to a claimant a 38.2 determination of nondisqualification where the claimant has had 38.3 requalifying earnings sufficient to satisfy any otherwise 38.4 potential disqualification. 38.5 Subd. 3. [ELIGIBILITY DETERMINATION.] (a) The commissioner 38.6 shall promptly determine any issue of eligibility raised by a 38.7 timely protest made by an employer and mail to the claimant and 38.8 that employer at the last known address a determination of 38.9 eligibility or a determination of ineligibility, as is 38.10 appropriate. 38.11 (b) The commissioner shall promptly determine any issue of 38.12 eligibility raised by information obtained from a claimant and 38.13 mail to the claimant and any involved employer at the last known 38.14 address a determination of eligibility or a determination of 38.15 ineligibility, as is appropriate. 38.16 (c) The commissioner shall promptly determine any issue of 38.17 eligibility raised by an untimely protest made by an employer 38.18 and mail to the claimant and that employer at the last known 38.19 address a determination of eligibility or a determination of 38.20 ineligibility, as is appropriate. Any denial of benefits 38.21 imposed as a result of determination issued pursuant to this 38.22 paragraph shall commence the Sunday two weeks following the week 38.23 in which the untimely protest was made. 38.24 (d) If any time within 24 months from the establishment of 38.25 a reemployment insurance account the commissioner finds the 38.26 claimant failed to provide requested information regarding the 38.27 claimant's eligibility for benefits, the commissioner shall 38.28 determine the issue of eligibility and mail to the claimant and 38.29 any involved employer at the last known address a determination 38.30 of eligibility or a determination of ineligibility, as is 38.31 appropriate. 38.32 This paragraph shall not apply if the involved employer was 38.33 notified, was aware, or should have been aware of the issue of 38.34 eligibility at the time of notification, and was given the 38.35 opportunity to protest pursuant to subdivision 1, paragraph (b) 38.36 or (c). 39.1 (e) A determination of eligibility or determination of 39.2 ineligibility shall be final unless a written appeal is filed by 39.3 the claimant or notified employer within 15 days after mailing 39.4 of the determination to the last known address. The 39.5 determination shall contain a prominent statement indicating in 39.6 clear language the method of appealing, the time within which an 39.7 appeal must be made, and the consequences of not appealing. 39.8 Proceedings on the appeal shall be conducted in accordance with 39.9 section 268.105. 39.10 (f) An issue of eligibility for purposes of this section 39.11 shall include any question of denial of benefits under sections 39.12 268.071, 268.072, 268.073, 268.074, and 268.08. 39.13 Subd. 4. [AMENDED DETERMINATION.] Unless an appeal has 39.14 been filed, the commissioner, on the commissioner's own motion, 39.15 upon finding that an error has occurred in the issuing of a 39.16 determination of disqualification or nondisqualification or a 39.17 determination of eligibility or ineligibility, may issue an 39.18 amended determination. Any amended determination shall be 39.19 mailed to the claimant and any involved employer at the last 39.20 known address. Any amended determination shall be final unless 39.21 a written appeal is filed by the claimant or notified employer 39.22 within 15 days after mailing of the amended determination to the 39.23 last known address. Proceedings on the appeal shall be 39.24 conducted in accordance with section 268.105. 39.25 Subd. 5. [PROMPT PAYMENT.] If a determination or amended 39.26 determination awards benefits, the benefits shall be promptly 39.27 paid regardless of any appeal period or any appeal having been 39.28 filed. 39.29 Subd. 6. [OVERPAYMENT.] A determination or amended 39.30 determination which holds a claimant disqualified or ineligible 39.31 for benefits for periods a claimant has been paid benefits is an 39.32 overpayment of those benefits subject to section 268.18. 39.33 Sec. 22. Minnesota Statutes 1995 Supplement, section 39.34 268.105, is amended by adding a subdivision to read: 39.35 Subd. 3a. [DECISIONS.] (a) If a reemployment insurance 39.36 judge's decision or the commissioner's decision awards benefits, 40.1 the benefits shall be promptly paid regardless of any appeal 40.2 period or any appeal having been filed. 40.3 (b) If a reemployment insurance judge's decision modifies 40.4 or reverses a determination awarding benefits, any benefits paid 40.5 pursuant to the determination is an overpayment of those 40.6 benefits subject to section 268.18. 40.7 (c) Except as provided in paragraph (d), if a 40.8 commissioner's decision modifies or reverses a reemployment 40.9 insurance judge's decision awarding benefits, any benefits paid 40.10 pursuant to the reemployment insurance judge's decision is an 40.11 overpayment of those benefits subject to section 268.18. 40.12 (d) If a reemployment insurance judge's decision affirms a 40.13 determination on an issue of disqualification awarding benefits 40.14 or the commissioner affirms a reemployment insurance judge's 40.15 decision on an issue of disqualification awarding benefits, the 40.16 decision, if finally reversed, shall result in a 40.17 disqualification from benefits only for weeks following the week 40.18 in which the decision reversing the award of benefits was issued 40.19 and benefits paid for that week and previous weeks shall neither 40.20 be deemed overpaid nor shall the benefits paid be considered in 40.21 determining the employer's future contribution rate under 40.22 section 268.06. 40.23 (e) If the commissioner, pursuant to subdivision 3, remands 40.24 a matter to a reemployment insurance judge for the taking of 40.25 additional evidence, the prior reemployment insurance judge's 40.26 decision shall continue to be enforced until new findings of 40.27 fact and decision are made by a reemployment insurance judge. 40.28 Sec. 23. Minnesota Statutes 1995 Supplement, section 40.29 268.12, subdivision 12, is amended to read: 40.30 Subd. 12. [INFORMATION.] Except as hereinafter otherwise 40.31 provided, data gathered from any employing unit or individual 40.32 pursuant to the administration of sections 268.03 to 268.231, 40.33 and from any determination as to the benefit rights of any 40.34 individual are private data on individuals or nonpublic data not 40.35 on individuals as defined in section 13.02, subdivisions 9 and 40.36 12, and may not be disclosed except pursuant to this subdivision 41.1 or a court order. These data may be disseminated to and used by 41.2 the following agencies without the consent of the subject of the 41.3 data: 41.4 (a) state and federal agencies specifically authorized 41.5 access to the data by state or federal law; 41.6 (b) any agency of this or any other state; or any federal 41.7 agency charged with the administration of an employment security 41.8 law or the maintenance of a system of public employment offices; 41.9 (c) local human rights groups within the state which have 41.10 enforcement powers; 41.11 (d) the department of revenue shall have access to 41.12 department of economic security private data on individuals and 41.13 nonpublic data not on individuals only to the extent necessary 41.14 for enforcement of Minnesota tax laws; 41.15 (e) public and private agencies responsible for 41.16 administering publicly financed assistance programs for the 41.17 purpose of monitoring the eligibility of the program's 41.18 recipients; 41.19 (f) the department of labor and industry on an 41.20 interchangeable basis with the department of economic security 41.21 subject to the following limitations and notwithstanding any law 41.22 to the contrary: 41.23 (1) the department of economic security shall have access 41.24 to private data on individuals and nonpublic data not on 41.25 individuals for uses consistent with the administration of its 41.26 duties under sections 268.03 to 268.231; and 41.27 (2) the department of labor and industry shall have access 41.28 to private data on individuals and nonpublic data not on 41.29 individuals for uses consistent with the administration of its 41.30 duties under state law; 41.31 (g) the department of trade and economic development may 41.32 have access to private data on individual employing units and 41.33 nonpublic data not on individual employing units for its 41.34 internal use only; when received by the department of trade and 41.35 economic development, the data remain private data on 41.36 individuals or nonpublic data; 42.1 (h) local and state welfare agencies for monitoring the 42.2 eligibility of the data subject for assistance programs, or for 42.3 any employment or training program administered by those 42.4 agencies, whether alone, in combination with another welfare 42.5 agency, or in conjunction with the department of economic 42.6 security; 42.7 (i) local, state, and federal law enforcement agencies for 42.8 the sole purpose of ascertaining the last known address and 42.9 employment location of the data subject, provided the data 42.10 subject is the subject of a criminal investigation;and42.11 (j) the department of health may have access to private 42.12 data on individuals and nonpublic data not on individuals solely 42.13 for the purposes of epidemiologic investigations; and 42.14 (k) contractors of the department of economic security when 42.15 access to the private or nonpublic data is necessary for the 42.16 performance of the contract. The contracting party shall 42.17 maintain the data on individuals or employing units which it 42.18 receives according to the statutory provisions applicable to the 42.19 data. 42.20 Data on individuals and employing units which are 42.21 collected, maintained, or used by the department in an 42.22 investigation pursuant to section 268.18, subdivision 3, are 42.23 confidential as to data on individuals and protected nonpublic 42.24 data not on individuals as defined in section 13.02, 42.25 subdivisions 3 and 13, and shall not be disclosed except 42.26 pursuant to statute or court order or to a party named in a 42.27 criminal proceeding, administrative or judicial, for preparation 42.28 of a defense. 42.29 Tape recordings and transcripts of recordings of 42.30 proceedings conducted in accordance with section 268.105 and 42.31 exhibits received into evidence at those proceedings are private 42.32 data on individuals and nonpublic data not on individuals and 42.33 shall be disclosed only pursuant to the administration of 42.34 section 268.105, or pursuant to a court order. 42.35 Aggregate data about employers compiled from individual job 42.36 orders placed with the department of economic security are 43.1 private data on individuals and nonpublic data not on 43.2 individuals as defined in section 13.02, subdivisions 9 and 12, 43.3 if the commissioner determines that divulging the data would 43.4 result in disclosure of the identity of the employer. The 43.5 general aptitude test battery and the nonverbal aptitude test 43.6 battery as administered by the department are also classified as 43.7 private data on individuals or nonpublic data. 43.8 Data on individuals collected, maintained, or created 43.9 because an individual applies for benefits or services provided 43.10 by the energy assistance and weatherization programs 43.11 administered by the department of economic security is private 43.12 data on individuals and shall not be disseminated except 43.13 pursuant to section 13.05, subdivisions 3 and 4. 43.14 Data gathered by the department pursuant to the 43.15 administration of sections 268.03 to 268.231 shall not be made 43.16 the subject or the basis for any suit in any civil proceedings, 43.17 administrative or judicial, unless the action is initiated by 43.18 the department. 43.19 Sec. 24. Minnesota Statutes 1994, section 268.16, 43.20 subdivision 4, is amended to read: 43.21 Subd. 4. [COMPROMISE AGREEMENTS.]The commissioner, or any43.22officer or employee of the state department of economic security43.23authorized in writing by the commissioner, is authorized to43.24enter into an agreement in writing with any employer relating to43.25the liability of such employer in respect to delinquent43.26contributions, reimbursements, interest, penalties, and costs.43.27The commissioner may also enter into an agreement, with respect43.28to liability for delinquent contributions, interest, penalties43.29and costs, with any employer who has never paid any43.30contributions to the fund and such failure to pay contributions43.31was, in the opinion of the commissioner, due to an honest belief43.32on the part of such employer that the employer was not covered43.33by sections 268.03 to 268.231. Any agreements made under this43.34subdivision shall be subject to the approval of the attorney43.35general.43.36If such agreements are approved by the commissioner and the44.1attorney general, the same shall be final and conclusive; and,44.2except upon a showing of fraud or malfeasance or44.3misrepresentation of a material fact, the case shall not be44.4reopened as to the matters agreed upon or the agreement modified44.5by any officer, employee or agent of the state; and, in any44.6suit, action or proceeding, such agreement, or any44.7determination, assessment, collection, payment, abatement,44.8refund, or credit made in accordance therewith, shall not be44.9annulled, modified, set aside or destroyed.44.10 (a) The commissioner, or an authorized representative, may 44.11 compromise in whole or in part any action, determination, or 44.12 decision which affects an employer and which has become final 44.13 during the preceding 24 months. 44.14 (b) The commissioner, or an authorized representative, may 44.15 at any time compromise delinquent employer contributions, 44.16 reimbursements, interest, penalties, and costs under this 44.17 section. 44.18 (c) Any compromise under paragraphs (a) and (b) shall be by 44.19 written agreement signed by the employing unit and the 44.20 commissioner or authorized representative. 44.21 The department shall enter into such agreement only if it 44.22 is in the best interest of the state of Minnesota. The written 44.23 agreement must set forth the reason and all the terms of the 44.24 agreement. Any agreements under this section must be approved 44.25 by an attorney who is a regularly salaried employee of the 44.26 department and who has been designated by the commissioner for 44.27 that purpose. 44.28 Sec. 25. Minnesota Statutes 1995 Supplement, section 44.29 268.161, subdivision 9, is amended to read: 44.30 Subd. 9. [PERSONAL LIABILITY.] Any officer, director, or 44.31 employee of a corporation or any manager, governor, member, or 44.32 employee of a limited liability company which is an employer 44.33 under sections 268.03 to 268.231, who 44.34 (1) either individually or jointly with others, have or 44.35 should have had control of, supervision over, or responsibility 44.36 for the filing of the tax reports or the making of payments 45.1 under this chapter, and 45.2 (2) willfully fails to file the reports or to make payments 45.3 as required, shall be personally liable for contributions or 45.4 reimbursement, including interest, penalties, and costs in the 45.5 event thecorporationemployer does not pay to the department 45.6 those amounts for which the employer is liable. 45.7 For purposes of this subdivision, "willfulness" means that 45.8 the facts demonstrate that the responsible party used or allowed 45.9 the use of corporate or company assets to pay other creditors 45.10 knowing that the payments required under this chapter were 45.11 unpaid. An evil motive or intent to defraud is not necessary to 45.12 satisfy the willfulness requirement. 45.13 Any partner of a limited liability partnership, or 45.14 professional limited liability partnership, shall be jointly and 45.15 severally liable for contributions or reimbursement, including 45.16 interest, penalties, and costs in the event the employer does 45.17 not pay to the department those amounts for which the employer 45.18 is liable. 45.19 Any personal representative of the estate of a decedent or 45.20 fiduciary who voluntarily distributes the assets filed therein 45.21 without reserving a sufficient amount to pay the contributions, 45.22 interest, and penalties due pursuant to this chapter shall be 45.23 personally liable for the deficiency. 45.24 The personal liability of any person as provided herein 45.25 shall survive dissolution, reorganization, receivership, or 45.26 assignment for the benefit of creditors. For the purposes of 45.27 this subdivision, all wages paid by thecorporationemployer 45.28 shall be considered earned from the person determined to be 45.29 personally liable. 45.30 An official designated by the commissioner shall make an 45.31 initial determination as to the personal liability under this 45.32 section. The determination shall be final unless the person 45.33 found to be personally liable shall within 30 days after mailing 45.34 of notice of determination to the person's last known address 45.35 file a written protest. Upon receipt of the protest, the 45.36 official shall reexamine the personal liability determination 46.1 and either affirm or redetermine the assessment of personal 46.2 liability and a notice of the affirmation or redetermination 46.3 shall be mailed to the person's last known address. The 46.4 affirmation or redetermination shall become final unless a 46.5 written appeal is filed withinten30 days of the date of 46.6 mailing. Proceedings on the appeal shall be conducted in 46.7 accordance with section 268.105. 46.8 Sec. 26. Minnesota Statutes 1994, section 268.164, 46.9 subdivision 1, is amended to read: 46.10 Subdivision 1. [UNEMPLOYMENT CLEARANCE REQUIRED.] The 46.11 state or a political subdivision of the state may not issue, 46.12 transfer, or renew, and must revoke a license for the conduct of 46.13 any profession, trade, or business, if the commissioner notifies 46.14 the licensing authority that the applicant owes the state 46.15 delinquent contributions, reimbursements, or benefit 46.16 overpayments. The commissioner may not notify the licensing 46.17 authority unless the applicant owes $500 or more to the 46.18 reemployment insurance fund. A licensing authority that has 46.19 received a notice from the commissioner may issue, transfer,or46.20 renew, or not revoke the applicant's license only if (a) the 46.21 commissioner issues an unemployment tax clearance certificate; 46.22 and (b) the commissioner or the applicant forwards a copy of the 46.23 clearance to the licensing authority. 46.24 Sec. 27. Minnesota Statutes 1994, section 268.164, 46.25 subdivision 2, is amended to read: 46.26 Subd. 2. [ISSUANCE OF CLEARANCE.] The commissioner may 46.27 issue an unemployment tax clearance certificate only if (a) the 46.28 applicant does not owe the state any delinquent contributions, 46.29 reimbursements, or benefit overpayments; or (b) the applicant 46.30 has entered into a payment agreement to liquidate the delinquent 46.31 contributions, reimbursements, or benefit overpayments and is 46.32 current with all the terms of that payment agreement. 46.33 For the purposes of this section, "applicant" means: (a) 46.34 an individual if the license is issued to or in the name of an 46.35 individual, or the corporation, limited liability company, or 46.36 partnership if the license is issued to or in the name of a 47.1 corporation, limited liability company, or partnership; or (b) 47.2 an officer of a corporation, manager of a limited liability 47.3 company, or a member of a partnership, or an individual who is 47.4 liable for the delinquent contributions, reimbursements, or 47.5 benefit overpayments, either for the entity for which the 47.6 license is at issue or for another entity for which the 47.7 liability was incurred, or personally as a licensee. In the 47.8 case of a license transfer, "applicant" means both the 47.9 transferor and the transferee of the license. "Applicant" also 47.10 means any holder of a license. 47.11 Sec. 28. [268.167] [GARNISHMENT FOR DELINQUENT TAXES AND 47.12 BENEFIT OVERPAYMENTS.] 47.13 (a) The commissioner or an authorized representative may, 47.14 within six years after the date of assessment of the tax or 47.15 determination of benefit overpayment, or if a lien has been 47.16 filed under section 268.161, within the statutory period for 47.17 enforcement of the lien, give notice to any employer that an 47.18 employee of that employer owes delinquent unemployment taxes or 47.19 reimbursements including penalties, interest, and costs, or has 47.20 an unpaid benefit overpayment. The commissioner can proceed 47.21 under this subdivision only if the tax or benefit overpayment is 47.22 uncontested or if the time for appeal has expired. The 47.23 commissioner shall not proceed under this subdivision until the 47.24 expiration of 30 days after mailing to the debtor employee, at 47.25 the debtor's last known address, a written notice of garnishment. 47.26 The notice shall list: 47.27 (1) the amount of taxes, reimbursements, interest, 47.28 penalties, costs, or benefit overpayment due from the debtor; 47.29 (2) demand for immediate payment; and 47.30 (3) the commissioner's intention to serve a garnishment on 47.31 the debtor's employer pursuant to this subdivision. 47.32 The effect of the notice shall expire 180 days after it has been 47.33 mailed to the debtor provided that the notice may be renewed by 47.34 mailing a new notice which is in accordance with this 47.35 subdivision. The renewed notice shall have the effect of 47.36 reinstating the priority of the original claim. The notice to 48.1 the debtor shall be in substantially the same form as that 48.2 provided in section 571.72. The notice shall further inform the 48.3 debtor of the wage exemptions contained in section 550.37, 48.4 subdivision 14. If no statement of exemption is received by the 48.5 commissioner within 30 days from the mailing of the notice, the 48.6 commissioner may proceed under this subdivision. The notice to 48.7 the debtor's employer may be served by mail or by delivery by an 48.8 employee of the commissioner and shall be in substantially the 48.9 same form as provided in section 571.75. Upon receipt of the 48.10 notice, the employer shall retain the earnings due or to become 48.11 due to the employee, the total amount shown by the notice, 48.12 subject to the provisions of section 571.922. The employer 48.13 shall continue to retain each pay period until the notice is 48.14 released by the commissioner under section 268.161, subdivision 48.15 8. Upon receipt of notice by the employer, the claim of the 48.16 commissioner shall have priority over any subsequent 48.17 garnishments or wage assignments. The commissioner may arrange 48.18 between the employer and employee for retaining a portion of the 48.19 total amount due the employee each pay period, until the total 48.20 amount shown by the notice plus accrued interest has been 48.21 retained. 48.22 The "earnings due" any employee is defined in accordance 48.23 with the provisions of section 571.921. The maximum garnishment 48.24 allowed under this subdivision for any one pay period shall be 48.25 decreased by any amounts payable pursuant to a garnishment 48.26 action with respect to which the employer was served prior to 48.27 being served with the notice of delinquency, and any amounts 48.28 covered by any irrevocable and previously effective assignment 48.29 of wages; the employer shall give notice to the commissioner of 48.30 the amounts and the facts relating to such assignment within ten 48.31 days after the service of the notice of delinquency on the form 48.32 provided by the commissioner as noted in this subdivision. 48.33 (b) If the employee ceases to be employed by the employer 48.34 before the full amount set forth in a notice of garnishment plus 48.35 accrued interest has been retained, the employer shall 48.36 immediately notify the commissioner in writing of the 49.1 termination date of the employee and the total amount retained. 49.2 No employer may discharge or otherwise discipline any employee 49.3 by the reason of the fact that the commissioner has proceeded 49.4 under this subdivision. If an employer discharges an employee 49.5 in violation of this provision, the employee shall have the same 49.6 remedy as provided in section 571.927, subdivision 2. 49.7 (c) Within ten days after the expiration of such pay 49.8 period, the employer shall remit to the commissioner, on a form 49.9 and in the manner prescribed by the commissioner, the amount 49.10 retained during each pay period under this subdivision. 49.11 (d) Paragraphs (a) to (c), except provisions imposing a 49.12 liability on the employer for failure to retain or remit, shall 49.13 apply to cases in which the employer is the United States or any 49.14 instrumentality thereof or this state or any political 49.15 subdivision thereof. 49.16 (e) The commissioner shall refund to the employee excess 49.17 amounts retained from the employee under this subdivision. If 49.18 any excess results from payments by the employer because of 49.19 willful failure to retain or remit as prescribed in paragraph 49.20 (c), the excess attributable to the employer's payment shall be 49.21 refunded to the employer. 49.22 (f) Employers required to retain delinquent amounts under 49.23 this subdivision shall not be required to compute any additional 49.24 interest, costs, or other charges to be retained. 49.25 (g) The collection remedy provided to the commissioner by 49.26 this subdivision shall have the same legal effect as if it were 49.27 a levy made pursuant to section 268.161. 49.28 Sec. 29. Minnesota Statutes 1995 Supplement, section 49.29 268.18, subdivision 1, is amended to read: 49.30 Subdivision 1. [ERRONEOUS PAYMENTS.] (a) Any claimant for 49.31 benefits who, by reason of the claimant's own mistake or through 49.32 the error of any individual engaged in the administration of 49.33 sections 268.03 to 268.231 or because of a determinationor, 49.34 redetermination, or amended determination issued pursuant to 49.35 section268.10, subdivision 2268.07 or 268.101, has received 49.36 any sum as benefits to which the claimant was not entitled under 50.1 these sections, shall promptly return those benefits in cash to 50.2 the nearest office of the Minnesota department of economic 50.3 security. If the claimant fails to return the benefits, the 50.4 department of economic security shall, as soon as it discovers 50.5 the erroneous payment, determine the amount due and notify the 50.6 individual to return it. 50.7 (b) Unless the claimant files a written appeal with the 50.8 department of economic security within 15 days after the mailing 50.9 of the notice of determination to the claimant's last known 50.10 address or personal delivery of the notice, the determination 50.11 shall become final. Proceedings on the appeal shall be 50.12 conducted in accordance with section 268.105. 50.13 (c) The commissioner of the department of economic security 50.14 is authorized to deduct from any future benefits payable to the 50.15 claimant under these sections in either the current or any 50.16 subsequent benefit year an amount equivalent to the overpayment 50.17 determined, except that no single deduction shall exceed 50 50.18 percent of the amount of the payment from which the deduction is 50.19 made, or the overpayment may be collected the same as 50.20 contributions or reimbursements under section 268.161. If a 50.21 claimant has been overpaid benefits under the law of another 50.22 state due to error and that state certifies to the department 50.23 the facts involved and that the individual is liable under its 50.24 law to repay the benefits and requests the department to recover 50.25 the overpayment, the commissioner is authorized to deduct from 50.26 future benefits payable to the claimant in either the current or 50.27 any subsequent benefit year an amount equivalent to the amount 50.28 of overpayment determined by that state, except that no single 50.29 deduction shall exceed 50 percent of the amount of the payment 50.30 from which the deduction is made. Benefits paid for weeks more 50.31 than three years prior to the discovery of error are not 50.32 erroneous payments. 50.33 (d) Notwithstanding paragraph (a), the commissioner shall 50.34 waive recovery of an overpayment if a reemployment insurance 50.35 judge or the commissioner's representative determines the 50.36 overpayment resulted from an administrative failure to identify 51.1 that a claimant's wage credits were not earned in covered 51.2 employment. 51.3 Sec. 30. Minnesota Statutes 1994, section 268.23, is 51.4 amended to read: 51.5 268.23 [SEVERABLE.] 51.6 In the event that the United States department of labor 51.7 shall determine that any provision of sections 268.03 to 51.8 268.231, or any other provision of Minnesota Statutes relating 51.9 to reemployment insurance, is not in conformity with various 51.10 provisions of the Federal Internal Revenue Code or the Social 51.11 Security Act then such provision shall have no force or effect 51.12 for any purpose but if any such provisionof sections 268.03 to51.13268.231, or the application thereof to any person or 51.14 circumstances, is held invalid, the remainder of said sections 51.15 and the application of such provision to other persons or 51.16 circumstances shall not be affected thereby. 51.17 Sec. 31. [268.232] [OATHS; SUBPOENAS.] 51.18 The commissioner or any duly authorized representative 51.19 shall have the power to administer oaths and affirmations, take 51.20 depositions, certify to official acts, and issue subpoenas to 51.21 compel the attendance of persons and the production of books, 51.22 papers, correspondence, memoranda, and other records necessary 51.23 for the administration of chapter 268. Any subpoena shall be 51.24 enforceable through the district court in the district in which 51.25 the subpoena is issued. 51.26 Sec. 32. [REVISOR INSTRUCTION.] 51.27 In the next edition of Minnesota Statutes, the revisor 51.28 shall change the phrase 268.03 to 268.231 to 268.03 to 268.232, 51.29 wherever it appears. 51.30 Sec. 33. [REPEALER.] 51.31 (a) Minnesota Statutes 1994, section 268.04, subdivisions 51.32 18 and 24, are repealed. 51.33 (b) Minnesota Statutes 1994, section 268.10, subdivision 1, 51.34 and Minnesota Statutes 1995 Supplement, section 268.10, 51.35 subdivision 2, are repealed. 51.36 (c) Minnesota Statutes 1994, section 268.231, is repealed. 52.1 (d) Laws 1994, chapter 503, section 5, is repealed. 52.2 Sec. 34. [EFFECTIVE DATE.] 52.3 Sections 1 to 3, 5, 7 to 16, 18 to 22, 29, and 33 are 52.4 effective July 1, 1996. 52.5 Sections 4, 6, 23 to 28, and 30 to 32 are effective the day 52.6 following final enactment. 52.7 Section 17 is effective December 31, 1996.