SF 608

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.] 
  1.9      Beginning on April 1, 1984, (a) Each employer subject to 
  1.10  this chapter shall provide the commissioner with a quarterly 
  1.11  report of the wages paid to each employee of that employer 
  1.12  covered by this chapter.  The report must wage 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, and the 
  1.15  total number of weeks in which work was performed paid 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 filed at the same time 
  1.22  as the contribution report in accordance with rules established 
  1.23  by the commissioner for filing of quarterly contribution 
  1.24  reports.  For the purpose of this section, "wages paid" includes 
  1.25  wages actually or constructively paid and wages overdue and 
  2.1   delayed beyond the usual time of payment on 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.