HF 3460

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

A bill for an act
relating to unemployment insurance; eliminating a mandatory minimum penalty
for late filing of quarterly wage detail report; amending Minnesota Statutes 2005
Supplement, section 268.044, subdivision 2.

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

Section 1.

Minnesota Statutes 2005 Supplement, section 268.044, subdivision 2,
is amended to read:

Subd. 2.

Failure to timely file report; late fees.

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

(1) the number of employees reported on the last wage detail report submitted;

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

(3) if no wage detail report has ever been submitted, the number of employees
listed at the time of employer registration.

The late fee shall be waived if the wage detail report is received within 30
calendar days after a demand for the report is sent to the employer by mail or electronic
transmission. A late fee assessed an employer may not be waived more than twice each 12
months. deleted text begin The amount of the late fee assessed shall not be less than $250.
deleted text end

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

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

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective the day following final enactment
and applies to wage detail reports due on and after that date.
new text end