1st Engrossment - 80th Legislature (1997 - 1998) Posted on 12/15/2009 12:00am
1.1 A bill for an act 1.2 relating to reemployment insurance; modifying wage 1.3 reporting requirements for employers; amending 1.4 Minnesota Statutes 1996, section 268.121. 1.5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 1.6 Section 1. Minnesota Statutes 1996, section 268.121, is 1.7 amended to read: 1.8 268.121 [WAGE REPORTING.] 1.9Beginning on April 1, 1984,(a) Each employersubject to1.10this chaptershall provide the commissioner with a quarterly 1.11report of the wages paid to each employee of that employer1.12covered by this chapter. The report mustwage detail report 1.13 that shall include for each employee the employee's name, social 1.14 security number, the total wages paid to the employee, andthe1.15 total number ofweeks in which work was performedpaid hours 1.16 worked. For employees exempt from the definition of employee in 1.17 section 177.23, subdivision 7, the employer shall report 40 1.18 hours worked for each week any duties were performed by a 1.19 full-time employee and shall report a reasonable estimate of the 1.20 hours worked for each week duties were performed by a part-time 1.21 employee. The report is due and must be filedat the same time1.22as the contribution report in accordance with rules established1.23by the commissioner for filing of quarterly contribution1.24reports. For the purpose of this section, "wages paid" includes1.25wages actually or constructively paid and wages overdue and2.1delayed beyond the usual time of paymenton or before the last 2.2 day of the month following the end of the calendar quarter. 2.3 (b) An employer need not include the name of the employee 2.4 or other required information on the wage detail report if 2.5 disclosure is specifically exempted by federal law. 2.6 Sec. 2. [EFFECTIVE DATE.] 2.7 Section 1 is effective for wages paid on or after January 2.8 1, 1998.