2nd Engrossment - 86th Legislature (2009 - 2010) Posted on 04/08/2010 01:26pm
Engrossments | ||
---|---|---|
Introduction | Posted on 02/22/2010 | |
1st Engrossment | Posted on 03/09/2010 | |
2nd Engrossment | Posted on 04/08/2010 |
A bill for an act
relating to unemployment insurance; modifying administrative, benefit, and tax
provisions; amending Minnesota Statutes 2008, sections 268.035, subdivision
20; 268.046, subdivision 1; 268.051, subdivisions 2, 5, 7; 268.07, as amended;
268.085, subdivision 9; Minnesota Statutes 2009 Supplement, sections 268.035,
subdivision 19a; 268.052, subdivision 2; 268.053, subdivision 1; 268.085,
subdivision 1; 268.136, subdivision 1.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Minnesota Statutes 2009 Supplement, section 268.035, subdivision 19a,
is amended to read:
"Immediate family member" means
deleted text begin the applicant'sdeleted text end new text begin an individual'snew text end spouse, parent, stepparent, son or daughter, stepson or
stepdaughter, or grandson or granddaughter.
Minnesota Statutes 2008, section 268.035, subdivision 20, is amended to read:
"Noncovered employment" means:
(1) employment for the United States government or an instrumentality thereof,
including military service;
(2) employment for a state, other than Minnesota, or a political subdivision or
instrumentality thereof;
(3) employment for a foreign government;
(4) employment for an instrumentality wholly owned by a foreign government,
if the employment is of a character similar to that performed in foreign countries by
employees of the United States government or an instrumentality thereof and the United
States Secretary of State has certified that the foreign government grants an equivalent
exemption to similar employment performed in the foreign country by employees of the
United States government and instrumentalities thereof;
(5) employment covered under United States Code, title 45, section 351, the
Railroad Unemployment Insurance Act;
(6) employment covered by a reciprocal arrangement between the commissioner and
another state or the federal government that provides that all employment performed by an
individual for an employer during the period covered by the reciprocal arrangement is
considered performed entirely within another state;
(7) employment for a church or convention or association of churches, or an
organization operated primarily for religious purposes that is operated, supervised,
controlled, or principally supported by a church or convention or association of churches
described in United States Code, title 26, section 501(c)(3) of the federal Internal Revenue
Code and exempt from income tax under section 501(a);
(8) employment of a duly ordained or licensed minister of a church in the exercise of
a ministry or by a member of a religious order in the exercise of duties required by the
order, for Minnesota or a political subdivision or an organization described in United
States Code, title 26, section 501(c)(3) of the federal Internal Revenue Code and exempt
from income tax under section 501(a);
(9) employment of an individual receiving rehabilitation of "sheltered" work in
a facility conducted for the purpose of carrying out a program of rehabilitation for
individuals whose earning capacity is impaired by age or physical or mental deficiency
or injury or a program providing "sheltered" work for individuals who because of an
impaired physical or mental capacity cannot be readily absorbed in the competitive labor
market. This clause applies only to services performed for Minnesota or a political
subdivision or an organization described in United States Code, title 26, section 501(c)(3)
of the federal Internal Revenue Code and exempt from income tax under section 501(a)
in a facility certified by the Rehabilitation Services Branch of the department or in a day
training or habilitation program licensed by the Department of Human Services;
(10) employment of an individual receiving work relief or work training as part of
an unemployment work relief or work training program assisted or financed in whole or
in part by any federal agency or an agency of a state or political subdivision thereof.
This clause applies only to employment for Minnesota or a political subdivision or an
organization described in United States Code, title 26, section 501(c)(3) of the federal
Internal Revenue Code and exempt from income tax under section 501(a). This clause does
not apply to programs that require unemployment benefit coverage for the participants;
(11) employment for Minnesota or a political subdivision as an elected official, a
member of a legislative body, or a member of the judiciary;
(12) employment as a member of the Minnesota National Guard or Air National
Guard;
(13) employment for Minnesota, a political subdivision, or instrumentality thereof,
as an employee serving only on a temporary basis in case of fire, flood, tornado, or
similar emergency;
(14) employment as an election official or election worker for Minnesota or a
political subdivision, but only if the compensation for that employment was less than
$1,000 in a calendar year;
(15) employment for Minnesota that is a major policy-making or advisory position
in the unclassified service, including those positions established under section 43A.08,
subdivision 1a;
(16) employment for a political subdivision of Minnesota that is a nontenured major
policy making or advisory position;
(17) domestic employment in a private household, local college club, or local
chapter of a college fraternity or sorority performed for a person, only if the wages paid
in any calendar quarter in either the current or prior calendar year to all individuals in
domestic employment totaled less than $1,000.
"Domestic employment" includes all service in the operation and maintenance of a
private household, for a local college club, or local chapter of a college fraternity or
sorority as distinguished from service as an employee in the pursuit of an employer's
trade or business;
(18) employment of an individual by a son, daughter, or spouse, and employment of
a child under the age of 18 by the child's father or mother;
new text begin
(19) employment for a personal care assistance provider agency by an immediate
family member of a recipient who provides the direct care to the recipient through the
state personal care assistance program under section 256B.0659;
new text end
deleted text begin (19)deleted text end new text begin (20)new text end employment of an inmate of a custodial or penal institution;
deleted text begin (20)deleted text end new text begin (21)new text end employment for a school, college, or university by a student who is
enrolled and is regularly attending classes at the school, college, or university;
deleted text begin (21)deleted text end new text begin (22)new text end employment of an individual who is enrolled as a student in a full-time
program at a nonprofit or public educational institution that maintains a regular faculty
and curriculum and has a regularly organized body of students in attendance at the place
where its educational activities are carried on, taken for credit at the institution, that
combines academic instruction with work experience, if the employment is an integral
part of the program, and the institution has so certified to the employer, except that this
clause does not apply to employment in a program established for or on behalf of an
employer or group of employers;
deleted text begin (22)deleted text end new text begin (23)new text end employment of university, college, or professional school students in an
internship or other training program with the city of St. Paul or the city of Minneapolis
under Laws 1990, chapter 570, article 6, section 3;
deleted text begin (23)deleted text end new text begin (24)new text end employment for a hospital by a patient of the hospital. "Hospital" means
an institution that has been licensed by the Department of Health as a hospital;
deleted text begin (24)deleted text end new text begin (25)new text end employment as a student nurse for a hospital or a nurses' training school by
an individual who is enrolled and is regularly attending classes in an accredited nurses'
training school;
deleted text begin (25)deleted text end new text begin (26)new text end employment as an intern for a hospital by an individual who has completed
a four-year course in an accredited medical school;
deleted text begin (26)deleted text end new text begin (27)new text end employment as an insurance salesperson, by other than a corporate
officer, if all the wages from the employment is solely by way of commission. The word
"insurance" includes an annuity and an optional annuity;
deleted text begin (27)deleted text end new text begin (28)new text end employment as an officer of a township mutual insurance company or
farmer's mutual insurance company operating under chapter 67A;
deleted text begin (28)deleted text end new text begin (29)new text end employment of a corporate officer, if the officer owns 25 percent or more
of the employer corporation, and employment of a member of a limited liability company,
if the member owns 25 percent or more of the employer limited liability company;
deleted text begin (29)deleted text end new text begin (30)new text end employment as a real estate salesperson, by other than a corporate officer,
if all the wages from the employment is solely by way of commission;
deleted text begin (30)deleted text end new text begin (31)new text end employment as a direct seller as defined in United States Code, title 26,
section 3508;
deleted text begin (31)deleted text end new text begin (32)new text end employment of an individual under the age of 18 in the delivery or
distribution of newspapers or shopping news, not including delivery or distribution to any
point for subsequent delivery or distribution;
deleted text begin (32)deleted text end new text begin (33)new text end casual employment performed for an individual, other than domestic
employment under clause (17), that does not promote or advance that employer's trade or
business;
deleted text begin (33)deleted text end new text begin (34)new text end employment in "agricultural employment" unless considered "covered
agricultural employment" under subdivision 11; or
deleted text begin (34)deleted text end new text begin (35)new text end if employment during one-half or more of any pay period was covered
employment, all the employment for the pay period is considered covered employment;
but if during more than one-half of any pay period the employment was noncovered
employment, then all of the employment for the pay period is considered noncovered
employment. "Pay period" means a period of not more than a calendar month for which a
payment or compensation is ordinarily made to the employee by the employer.
Minnesota Statutes 2008, section 268.046, subdivision 1, is amended to read:
(a) Any person that contracts with a
taxpaying employer to have that person obtain the taxpaying employer's workforce and
provide workers to the taxpaying employer for a fee is, as of the effective date of the
contract, assigned for the duration of the contract the taxpaying employer's account under
section 268.045. That tax account must be maintained by the person separate and distinct
from every other tax account held by the person and identified in a manner prescribed by
the commissioner. The tax account is, for the duration of the contract, considered that
person's account for all purposes of this chapter. The workers obtained from the taxpaying
employer and any other workers provided by that person to the taxpaying employernew text begin ,
including officers of the taxpaying employer as defined in section 268.035, subdivision 20,
clause (28), whose wages paid by the person are considered paid in covered employment
under section 268.035, subdivision 24, for the duration of the contract between the
taxpaying employer and the person,new text end must, under section 268.044, be reported on the wage
detail report under that tax account, and that person must pay any taxes due at the tax rate
computed for that account under section 268.051, subdivision 2.
(b) Any workers of the taxpaying employer who are not covered by the contract
under paragraph (a) must be reported by the taxpaying employer as a separate unit on the
wage detail report under the tax account assigned under paragraph (a). Taxes and any
other amounts due on the wages reported by the taxpaying employer under this paragraph
may be paid directly by the taxpaying employer.
(c) If the taxpaying employer that contracts with a person under paragraph (a) does
not have a tax account at the time of the execution of the contract, an account must be
registered for the taxpaying employer under section 268.042 and the new employer tax
rate under section 268.051, subdivision 5, must be assigned. The tax account is then
assigned to the person as provided for in paragraph (a).
(d) A person that contracts with a taxpaying employer under paragraph (a)
must, within 30 calendar days of the execution or termination of a contract, notify the
commissioner by electronic transmission, in a format prescribed by the commissioner,
of that execution or termination. The taxpaying employer's name, the account number
assigned, and any other information required by the commissioner must be provided
by that person.
(e) Any contract subject to paragraph (a) must specifically inform the taxpaying
employer of the assignment of the tax account under this section and the taxpaying
employer's obligation under paragraph (b). If there is a termination of the contract, the tax
account is, as of the date of termination, immediately assigned to the taxpaying employer.
new text begin
This section is effective the day following final enactment.
new text end
Minnesota Statutes 2008, section 268.051, subdivision 2, is amended to read:
(a) For each calendar
year the commissioner deleted text begin shalldeleted text end new text begin mustnew text end compute the tax rate of each taxpaying employer that
qualifies for an experience rating by adding the base tax rate to the employer's experience
rating along with assigning any appropriate additional assessment under paragraph deleted text begin (d)deleted text end new text begin (c)new text end .
(b) The base tax rate for the calendar year and any additional assessments under this
subdivision are determined based upon the amount in the trust fund on March 31 of the
prior year as a percentage of total wages paid in covered employment. The base tax rate is:
(1) one-tenth of one percent if the trust fund is equal to or more than 0.75 percent;
(2) two-tenths of one percent if the trust fund is less than 0.75 percent but equal to or
more than 0.65 percent;
(3) three-tenths of one percent if the trust fund is less than 0.65 percent but equal
to or more than 0.55 percent; deleted text begin or
deleted text end
(4) four-tenths of one percent if the trust fund is less than 0.55 percentdeleted text begin .deleted text end new text begin , but has a
positive balance; or
new text end
new text begin
(5) five-tenths of one percent if the trust fund has a negative balance and is
borrowing from the federal unemployment trust fund in order to pay unemployment
benefits as provided for under section 268.194, subdivision 6.
new text end
deleted text begin
(c) There is a "falling trust fund adjustment" to the base tax rate for the calendar year
if the amount in the trust fund on March 31 of the prior year is less than 0.75 percent of
total wages paid in covered employment and:
deleted text end
deleted text begin
(1) the amount in the trust fund on March 31 of the prior year is ten percent or more
below the amount in the trust fund on March 31 of the year before that; or
deleted text end
deleted text begin
(2) the amount in the trust fund on March 31 of the prior year is greater than the
amount in the trust fund on June 30 of that same year.
deleted text end
deleted text begin
If a "falling trust fund adjustment" is applicable, then the base tax rate is one-tenth of one
percent greater than otherwise provided for under paragraph (b).
deleted text end
deleted text begin (d)deleted text end new text begin (c)new text end In addition to the base tax rate, there is an additional assessment for the
calendar year on the quarterly unemployment taxes due from every taxpaying employer if
the amount in the trust fund on March 31 of the prior year is less than 0.55 percent of total
wages paid in covered employment. The assessment is as follows:
(1) a five percent assessment if the trust fund is less than 0.55 percent but equal to or
more than 0.45 percent;
(2) a ten percent assessment if the trust fund is less than 0.45 percent but equal
to or more than 0.35 percent; or
(3) a 14 percent assessment if the trust fund is less than 0.35 percent.
deleted text begin (e)deleted text end new text begin (d)new text end For the purposes of this subdivision, the trust fund does not include any
money borrowed from the federal unemployment trust fund provided for in section
268.194, subdivision 6.
deleted text begin (f)deleted text end new text begin (e)new text end For the purposes of this subdivision, total wages paid in covered employment
are those wages paid to all employees in covered employment during the calendar year
before the March 31 date used in paragraph (b).
deleted text begin (g)deleted text end new text begin (f)new text end The base tax rate and any additional assessments are assessed on all taxpaying
employers to cover a portion of the costs to the trust fund for unemployment benefits paid
that do not affect any single employer's future experience rating because:
(1) the employer's experience rating is limited by the maximum under subdivision 3,
paragraph (b);
(2) the employer has ceased doing business; or
(3) the unemployment benefits paid have been determined not to be used in
computing the employer's experience rating under section 268.047, subdivision 2 or 3.
Minnesota Statutes 2008, section 268.051, subdivision 5, is amended to read:
(a) Each new taxpaying employer that does
not qualify for an experience rating under subdivision 3, except new employers in a high
experience rating industry, must be assigned, for a calendar year, a tax rate the higher of
(1) one percent, or (2) the tax rate computed, to the nearest deleted text begin one-hundredthdeleted text end new text begin 1/100new text end of a
percent, by dividing the total amount of unemployment benefits paid all applicants during
the 48 calendar months ending on June 30 of the prior calendar year by the total taxable
wages of all taxpaying employers during the same period, plus the applicable base tax rate
and any additional assessments under subdivision 2, paragraph (d).
(b) Each new taxpaying employer in a high experience rating industry that does not
qualify for an experience rating under subdivision 3, must be assigned, for a calendar
year, a tax rate new text begin the higher new text end of deleted text begin 8.00 percent,deleted text end new text begin (1) that assigned under paragraph (a), or (2)
the tax rate, computed to the nearest 1/100 of a percent, by dividing the total amount
of unemployment benefits paid to all applicants from high experience rating industry
employers during the 48 calendar months ending on June 30 of the prior calendar year by
the total taxable wages of all high experience rating industry employers during the same
period, to a maximum provided for under subdivision 3, paragraph (b), new text end plus the applicable
base tax rate and any additional assessments under subdivision 2, paragraph (d).
new text begin (c) new text end An employer is considered to be in a high experience rating industry if:
(1) the employer is engaged in residential, commercial, or industrial construction,
including general contractors;
(2) the employer is engaged in sand, gravel, or limestone mining;
(3) the employer is engaged in the manufacturing of concrete, concrete products,
or asphalt; or
(4) the employer is engaged in road building, repair, or resurfacing, including bridge
and tunnels and residential and commercial driveways and parking lots.
deleted text begin (c)deleted text end new text begin (d) new text end The commissioner deleted text begin shalldeleted text end new text begin mustnew text end send to the new employer, by mail or electronic
transmission, notice of the tax rate assigned. An employer may appeal the assignment of a
tax rate in accordance with the procedures in subdivision 6, paragraph (c).
Minnesota Statutes 2008, section 268.051, subdivision 7, is amended to read:
(a) Any taxpaying employer that has been assigned
a tax rate based upon an experience rating, and has no amounts past due under this
chapter, may, upon the payment of an amount equivalent to any portion or all of the
unemployment benefits used in computing the experience rating plus a surcharge of 25
percent, obtain a cancellation of unemployment benefits used equal to the payment made,
less the surcharge. new text begin The payment is applied to the most recent unemployment benefits paid
that are used in computing the experience rating. new text end Upon the payment, the commissioner
deleted text begin shalldeleted text end new text begin mustnew text end compute a new experience rating for the employer, and compute a new tax rate.
(b) Payments for a tax rate buydown may be made only by electronic payment
and must be received within 120 calendar days from the beginning of the calendar year
for which the tax rate is effective.
new text begin
(c) For calendar years 2011, 2012, and 2013, the surcharge of 25 percent provided
for in paragraph (a) does not apply.
new text end
Minnesota Statutes 2009 Supplement, section 268.052, subdivision 2, is
amended to read:
(a)
The state or political subdivision may elect to be a taxpaying employer deleted text begin for any calendar
yeardeleted text end if a notice of election is filed deleted text begin within 30 calendar days following January 1 of that
calendar yeardeleted text end . new text begin The election is effective at the beginning of the next calendar quarter. new text end Upon
election, the state or political subdivision must be assigned the new employer tax rate
under section 268.051, subdivision 5, for the calendar year of the election and unless or
until it qualifies for an experience rating under section 268.051, subdivision 3.
deleted text begin (b)deleted text end An election is for a minimum period of deleted text begin twodeleted text end new text begin 24new text end calendar deleted text begin yearsdeleted text end new text begin monthsnew text end following
the effective date of the election and continue unless a notice terminating the election
is filed deleted text begin not later than 30 calendar days before the beginning of the calendar yeardeleted text end . The
termination is effective at the beginning of the next calendar deleted text begin yeardeleted text end new text begin quarternew text end .
deleted text begin (c)deleted text end new text begin (b) new text end The method of payments to the trust fund under subdivisions 3 and 4 applies
to all taxes paid by or due from the state or political subdivision that elects to be taxpaying
employers under this subdivision.
deleted text begin (d)deleted text end new text begin (c) new text end A notice of election or a notice terminating election must be filed by
electronic transmission in a format prescribed by the commissioner.
new text begin
This section is effective November 30, 2010.
new text end
Minnesota Statutes 2009 Supplement, section 268.053, subdivision 1, is
amended to read:
(a) Any nonprofit organization that has employees in
covered employment must pay taxes on a quarterly basis in accordance with section
268.051 unless it elects to make reimbursements to the trust fund the amount of
unemployment benefits charged to its reimbursable account under section 268.047.
The organization may elect to make reimbursements for a period of not less than deleted text begin twodeleted text end new text begin
24new text end calendar deleted text begin yearsdeleted text end new text begin monthsnew text end beginning with the date that the organization was determined to
be an employer with covered employment by filing a notice of election not later than 30
calendar days after the date of the determination.
(b) Any nonprofit organization that makes an election will continue to be liable for
reimbursements until it files a notice terminating its election deleted text begin not later than 30 calendar
daysdeleted text end before the beginning of the calendar deleted text begin yeardeleted text end new text begin quarternew text end the termination is to be effective.
deleted text begin (c)deleted text end A nonprofit organization that has been making reimbursements that files a notice
of termination of election must be assigned the new employer tax rate under section
268.051, subdivision 5, deleted text begin for the calendar year of the termination of election and unless ordeleted text end
until it qualifies for an experience rating under section 268.051, subdivision 3.
deleted text begin (d)deleted text end new text begin (c) new text end Any nonprofit organization that has been paying taxes may elect to make
reimbursements by filing deleted text begin no less than 30 calendar days before January 1 of any calendar
yeardeleted text end a notice of election. new text begin The election is effective at the beginning of the next calendar
quarter. new text end The election is not terminable by the organization for deleted text begin that and the nextdeleted text end new text begin 24new text end
calendar deleted text begin yeardeleted text end new text begin monthsnew text end .
deleted text begin (e)deleted text end new text begin (d) new text end The commissioner may for good cause extend the period that a notice of
election, or a notice of termination, must be filed and may permit an election to be
retroactive.
deleted text begin (f)deleted text end new text begin (e) new text end A notice of election or notice terminating election must be filed by electronic
transmission in a format prescribed by the commissioner.
new text begin
This section is effective November 30, 2010.
new text end
Minnesota Statutes 2008, section 268.07, as amended by Laws 2009, chapter
15, sections 5 and 6, and chapter 78, article 3, section 6, and article 4, sections 19 to
21, is amended to read:
(a) An application for unemployment benefits may be filed in person, by mail,
or by electronic transmission as the commissioner may require. The applicant must be
unemployed at the time the application is filed and must provide all requested information
in the manner required. If the applicant is not unemployed at the time of the application
or fails to provide all requested information, the communication is not considered an
application for unemployment benefits.
(b) The commissioner must examine each application for unemployment benefits to
determine the base period and the benefit year, and based upon all the covered employment
in the base period the commissioner deleted text begin shalldeleted text end new text begin mustnew text end determine the weekly unemployment
benefit amount available, if any, and the maximum amount of unemployment benefits
available, if any. The determination, which is a document separate and distinct from a
document titled a determination of eligibility or determination of ineligibility issued under
section 268.101, must be titled determination of benefit account. A determination of
benefit account must be sent to the applicant and all base period employers, by mail or
electronic transmission.
(c) If a base period employer did not provide wage detail information for the
applicant as required under section 268.044, or provided erroneous information, or wage
detail is not yet due and the applicant is using an alternate base period under section
268.035, subdivision 4, paragraph (d), the commissioner may accept an applicant
certification of wage credits, based upon the applicant's records, and issue a determination
of benefit account.
(d) An employer must provide wage detail information on an applicant within five
calendar days of request by the commissioner, in a manner and format requested, when:
(1) the applicant is using an alternate base period under section 268.035, subdivision
4, paragraph (d); and
(2) wage detail under section 268.044 is not yet required to have been filed by
the employer.
(e) The commissioner may, at any time within 24 months from the establishment of
a benefit account, reconsider any determination of benefit account and make an amended
determination if the commissioner finds that the new text begin wage credits listed in the new text end determination
deleted text begin wasdeleted text end new text begin werenew text end incorrect for any reason. An amended determination of benefit account must
be promptly sent to the applicant and all base period employers, by mail or electronic
transmission. This subdivision does not apply to documents titled determinations of
eligibility or determinations of ineligibility issued under section 268.101.
(f) If an amended determination of benefit account reduces the weekly
unemployment benefit amount or maximum amount of unemployment benefits available,
any unemployment benefits that have been paid greater than the applicant was entitled
is considered an overpayment of unemployment benefits. A determination or amended
determination issued under this section that results in an overpayment of unemployment
benefits must set out the amount of the overpayment and the requirement under section
268.18, subdivision 1, that the overpaid unemployment benefits must be repaid.
(a) new text begin Unless paragraph (b)
applies, new text end to establish a benefit accountnew text begin :
new text end
new text begin (1)new text end using the primary base period under section 268.035, subdivision 4, paragraph
(a), an applicant must have:
deleted text begin (1)deleted text end new text begin (i) new text end wage credits in the high quarter of $1,000 or more; and
deleted text begin (2)deleted text end new text begin (ii) new text end wage credits, in other than the high quarter, of $250 or moredeleted text begin .deleted text end new text begin ; or
new text end
deleted text begin
To establish a benefit account
deleted text end
new text begin (2)new text end using the secondary base period under section 268.035, subdivision 4, paragraph
(b), an applicant must have wage credits in the high quarter of $1,000 or more.
new text begin
(b) To establish a new benefit account within 52 calendar weeks following the
expiration of the benefit year on a prior benefit account, an applicant must meet the
requirements of paragraph (a) and must have performed services in covered employment
in a calendar quarter that started after the effective date of the prior benefit account. The
wage credits for those services must be at least eight times the weekly benefit amount on
the prior benefit account.
new text end
deleted text begin (b)deleted text end new text begin (a) new text end If an applicant has established a benefit
accountnew text begin under subdivision 2new text end , the weekly unemployment benefit amount available during
the new text begin applicant's new text end benefit year is the higher of:
(1) 50 percent of the applicant's average weekly wage during the base period, to a
maximum of 66-2/3 percent of the state's average weekly wage; or
(2) 50 percent of the applicant's average weekly wage during the high quarter, to a
maximum of 43 percent of the state's average weekly wage.
The applicant's average weekly wage under clause (1) is computed by dividing
the total wage credits by 52. The applicant's average weekly wage under clause (2) is
computed by dividing the high quarter wage credits by 13.
deleted text begin (c)deleted text end new text begin (b)new text end The state's maximum weekly benefit amount, computed in accordance with
section 268.035, subdivision 23, applies to a benefit account established effective on or
after the last Sunday in October. Once established, an applicant's weekly unemployment
benefit amount is not affected by the last Sunday in October change in the state's maximum
weekly unemployment benefit amount.
deleted text begin (d)deleted text end new text begin (c)new text end The maximum amount of unemployment benefits available on any benefit
account is the lower of:
(1) 33-1/3 percent of the applicant's total wage credits; or
(2) 26 times the applicant's weekly unemployment benefit amount.
deleted text begin
To establish a second benefit
account following the expiration of a benefit year on a prior benefit account, an applicant
must meet the requirements of subdivision 2 and must have performed services in covered
employment after the effective date of the prior benefit account. The wages paid for those
services must be at least eight times the weekly unemployment benefit amount of the prior
benefit account. Part of the reason for this subdivision is to prevent an applicant from
establishing more than one benefit account as a result of one loss of employment.
deleted text end
(a) A determination or amended determination of benefit
account is final unless an applicant or base period employer within 20 calendar days
after the sending of the determination or amended determination files an appeal. Every
determination or amended determination of benefit account must contain a prominent
statement indicating in clear language the consequences of not appealing. Proceedings on
the appeal are conducted in accordance with section 268.105.
(b) Any applicant or base period employer may appeal from a determination or
amended determination of benefit account on the issue of whether services performed
constitute employment deleted text begin anddeleted text end new text begin , whether the employment is considerednew text end covered employmentnew text begin ,
and whether money paid constitutes wagesnew text end . Proceedings on the appeal are conducted in
accordance with section 268.105.
(a) An application for
unemployment benefits is effective the Sunday of the calendar week that the application
was filed. An application for unemployment benefits may be backdated one calendar week
before the Sunday of the week the application was actually filed if the applicant requests
the backdating at the time the application is filed. An application may be backdated only if
the applicant had no employment during the period of the backdating. If an individual
attempted to file an application for unemployment benefits, but was prevented from filing
an application by the department, the application is effective the Sunday of the calendar
week the individual first attempted to file an application.
(b) A benefit account established under subdivision 2 is effective the date the
application for unemployment benefits was effective.
(c) A benefit account, once established, may later be withdrawn only if:
(1) the applicant has not been paid any unemployment benefits on that benefit
account; and
(2) a new application for unemployment benefits is filed and a new benefit account is
established at the time of the withdrawal.
A determination or amended determination of eligibility or ineligibility issued under
section 268.101, that was sent before the withdrawal of the benefit account, remains in
effect and is not voided by the withdrawal of the benefit account. A determination of
ineligibility requiring subsequent earnings to satisfy the period of ineligibility under
section 268.095, subdivision 10, applies to the weekly unemployment benefit amount on
the new benefit account.
(d) An application for unemployment benefits is not allowed before the Sunday
following the expiration of the benefit year on a prior benefit account. Except as allowed
under paragraph (c), an applicant may establish only one benefit account each 52 calendar
weeks.
new text begin
This section is effective the first Sunday following final
enactment.
new text end
Minnesota Statutes 2009 Supplement, section 268.085, subdivision 1, is
amended to read:
An applicant may be eligible to receive
unemployment benefits for any week if:
(1) the applicant has filed a continued request for unemployment benefits for that
week under section 268.0865;
(2) the week for which unemployment benefits are requested is in the applicant's
benefit year;
(3) the applicant was unemployed as defined in section 268.035, subdivision 26;
(4) the applicant was available for suitable employment as defined in subdivision
15. The applicant's weekly unemployment benefit amount is reduced one-fifth for each
day the applicant is unavailable for suitable employment. This clause does not apply to
an applicant who is in reemployment assistance training, or each day the applicant is on
jury duty or serving as an election judge;
(5) the applicant was actively seeking suitable employment as defined in subdivision
16. This clause does not apply to an applicant who is in reemployment assistance training
or who was on jury duty throughout the week;
(6) the applicant has served a nonpayable deleted text begin waitingdeleted text end period of one week that the
applicant is otherwise entitled to some amount of unemployment benefits. This clause
does not apply if the applicant would have been entitled to federal disaster unemployment
assistance because of a disaster in Minnesota, but for the applicant's establishment of a
benefit account under section 268.07; and
(7) the applicant has been participating in reemployment assistance services, such
as job search and resume writing classes, if the applicant has been determined in need
of reemployment assistance services by the commissioner, unless the applicant has good
cause for failing to participate.
Minnesota Statutes 2008, section 268.085, subdivision 9, is amended to read:
new text begin (a)new text end Wage credits from an employer may not be used
for unemployment benefit purposes by any applicant who:
(1) individually, jointly, or in combination with the applicant's spouse, parent, or
child owns or controls directly or indirectly 25 percent or more interest in the employer; or
(2) is the spouse, parent, or deleted text begin minordeleted text end child of any individual who owns or controls
directly or indirectly 25 percent or more interest in the employer.
This subdivision is effective when the applicant has been paid five times the
applicant's weekly unemployment benefit amount in the current benefit year. This
subdivision does not apply if the applicant had wages paid new text begin in covered employmentnew text end of
$7,500 or more from the employer covered by this subdivision in each of the 16 calendar
quarters prior to the effective date of the benefit account new text begin and all taxes due on those wages
have been paidnew text end .
new text begin
(b) An officer of a taxpaying employer referred to in section 268.046, subdivision 1,
is subject to the limitations of this subdivision.
new text end
Minnesota Statutes 2009 Supplement, section 268.136, subdivision 1, is
amended to read:
(a) An employer may
submit a proposed shared work plan for an employee group to the commissioner for
approval in a manner and format set by the commissioner. The proposed agreement
must include:
(1) a certified statement that the normal weekly hours of work of all of the proposed
participating employees were full time but are now reduced, or will be reduced, with a
corresponding reduction in pay, in order to prevent layoffs;
(2) the name and Social Security number of each participating employee;
(3) a certified statement of when each participating employee was first hired by the
employer, which must be at least one year before the proposed agreement is submitted;
(4) the hours of work each participating employee will work each week for the
duration of the agreement, which must be at least 20 hours and no more than 32 hours
per week, except that the agreement may provide for a uniform vacation shutdown of up
to two weeks;
(5) the proposed duration of the agreement, which must be at least two months and
not more than one year, although an agreement may be extended for up to an additional
year upon approval of the commissioner;
(6) a starting date beginning on a Sunday at least 15 calendar days after the date
the proposed agreement is submitted; and
(7) a signature of an owner or officer of the employer who is listed as an owner or
officer on the employer's account under section 268.045.
(b) An agreement may not be approved for an employer that:
(1) has any unemployment tax or reimbursements, including any interest, fees,
or penalties, due but unpaid;new text begin or
new text end
(2) has the maximum experience rating provided for under section 268.051,
subdivision 3deleted text begin ; ordeleted text end new text begin .
new text end
deleted text begin
(3) is in a high-experience rating industry as defined in section 268.051, subdivision
5.
deleted text end
new text begin
(a) Special state extended unemployment insurance
benefits are payable under this section to an applicant who does not qualify for extended
unemployment insurance benefits under Minnesota Statutes, section 268.115, solely
because the applicant does not have wage credits of at least 40 times the applicant's
weekly benefit amount.
new text end
new text begin
(b) Except as provided in paragraph (a), all requirements for extended unemployment
benefits under Minnesota Statutes, section 268.115, and all other requirements of
Minnesota Statutes, chapter 268, must be met in order for an applicant to be eligible for
special state extended unemployment insurance benefits under this section.
new text end
new text begin
(c) Except as provided for in paragraph (d), special state extended unemployment
insurance benefits are payable in the same amounts, for the same duration, and for the
same time period as provided for under Minnesota Statutes, section 268.115.
new text end
new text begin
(d) The maximum amount of special state extended unemployment insurance
benefits under this section available to an applicant is reduced by the amount of special
state emergency unemployment insurance benefits paid the applicant under Laws 2009,
chapter 1, sections 2 and 11.
new text end
new text begin
Special state extended unemployment
insurance benefits are payable from the Minnesota unemployment insurance trust fund.
Special state extended unemployment insurance benefits must not be used in computing
the future unemployment insurance tax rate of a taxpaying employer, and they must not be
charged to the reimbursing account of government or nonprofit employers.
new text end
new text begin
This section expires on March 26, 2011, and no benefits may
be paid under this section for a week beginning after that date.
new text end
new text begin
This section is effective June 30, 2010.
new text end
new text begin
Minnesota Statutes, section 268.088, applies to leaves of absence taken by workers
at the New Ulm location of 3M during 2009. The department must, notwithstanding
any prior determination or appeal decision, redetermine an applicant's entitlement to
unemployment benefits under this section.
new text end
new text begin
This section is effective the day following final enactment.
new text end
new text begin
Notwithstanding the June 30, 2010, expiration date of Laws 2009, chapter 1, section
2, subdivision 4, if an applicant has received special state emergency unemployment
compensation for a week beginning prior to June 30, 2010, but has not exhausted the
maximum amount available to the applicant under that law, the applicant may continue to
receive special state emergency unemployment compensation under that law up to the
applicant's determined maximum under that law. This section expires March 26, 2011, and
no benefits may be paid pursuant to this section for a week beginning after that date.
new text end
new text begin
If an applicant establishes a new benefit account under Minnesota Statutes, section
268.07, subdivision 2, paragraph (b), within 39 weeks of the expiration of the benefit
year on a prior benefit account, notwithstanding Minnesota Statutes, section 268.07,
subdivision 2a, paragraph (a), the weekly benefit amount on the new benefit account will
not be less than 80 percent of the weekly benefit amount on the prior benefit account.
new text end
new text begin
This section applies to benefit accounts effective on or after
the first Sunday following enactment and expires the earlier of (1) the effective date of
any federal legislation allowing an applicant to continue to collect federal emergency
unemployment compensation, notwithstanding the applicant qualifying for a new regular
state benefit account under Minnesota Statutes, section 268.07, subdivision 2, paragraph
(b), or (2) June 30, 2011.
new text end
new text begin
The revisor of statutes shall renumber each section of Minnesota Statutes listed in
column A with the number in column B.
new text end
new text begin
Column A new text end |
new text begin
Column B new text end |
|
new text begin
268.035, subdivision 12b new text end |
new text begin
268.035, subdivision 12d new text end |
|
new text begin
268.035, subdivision 21a new text end |
new text begin
268.035, subdivision 21c new text end |
|
new text begin
268.035, subdivision 20a new text end |
new text begin
268.035, subdivision 21b new text end |
|
new text begin
268.035, subdivision 25a new text end |
new text begin
268.035, subdivision 25c new text end |
|