Office of the Revisor of Statutes
Minnesota Session Laws - 1996, Regular Session
Key: (1) language to be deleted (2) new language
KEY: stricken = old language to be removed
underscored = new language to be added
CHAPTER 417-S.F.No. 1919
An act relating to reemployment insurance; making
technical and administrative changes; amending
Minnesota Statutes 1994, sections 268.04, subdivisions
2, 4, and by adding a subdivision; 268.06,
subdivisions 5 and 24; 268.07; 268.072, subdivisions
2, 3, and 5; 268.073, subdivisions 3, 4, and 7;
268.074, subdivision 4; 268.08, as amended; 268.09,
subdivision 2; 268.12, by adding a subdivision;
268.16, subdivision 4; 268.164, subdivisions 1 and 2;
and 268.23; Minnesota Statutes 1995 Supplement,
sections 268.041; 268.06, subdivision 20; 268.09,
subdivision 1; 268.105, by adding a subdivision;
268.161, subdivision 9; and 268.18, subdivision 1;
proposing coding for new law in Minnesota Statutes,
chapter 268; repealing Minnesota Statutes 1994,
sections 268.04, subdivisions 18 and 24; 268.10,
subdivision 1; and 268.231; Minnesota Statutes 1995
Supplement, section 268.10, subdivision 2; Laws 1994,
chapter 503, section 5.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1. Minnesota Statutes 1994, section 268.04,
subdivision 2, is amended to read:
Subd. 2. [BASE PERIOD.] "Base period" means the first four
of the last five completed calendar quarters immediately
preceding the first day of an individual's a claimant's benefit
year; except: (a) if during the base period an individual a
claimant received workers' compensation for temporary disability
under chapter 176 or a similar law of the United States, or
if an individual a claimant whose own serious illness caused a
loss of work for which the individual claimant received
compensation due to the illness from some other source or under
a law of this state other than chapter 176 or a similar law of
the United States, the individual's claimant's base period shall
be lengthened to the extent stated as follows:
(1) if an individual a claimant was compensated, as
described above, for a loss of work of seven to 13 weeks, the
original base period shall be extended to include one calendar
quarter preceding the original base period; or
(2) if an individual a claimant was compensated, as
described above, for a loss of work of 14 to 26 weeks, the
original base period shall be extended to include two calendar
quarters preceding the original base period; or
(3) if an individual a claimant was compensated, as
described above, for a loss of work of 27 to 39 weeks, the
original base period shall be extended to include the first
three calendar quarters preceding the original base period; or
(4) if an individual a claimant was compensated, as
described above, for a loss of work of 40 to 52 weeks, the
original base period shall be extended to include the first four
quarters preceding the original base period; or
(b) if the commissioner finds that, during the base period
described above, the individual claimant subject to clause (a)
has insufficient wage credits to establish a valid claim
reemployment insurance account, the individual claimant may
request a determination of validity a reemployment insurance
account using an alternate base period of the last four
completed calendar quarters preceding the first day of an
individual's a claimant's benefit year. This alternate base
period may be used by an individual a claimant only once during
any five calendar year period to establish a valid claim
reemployment insurance account.
In no instance shall the base period be extended to include
more than four additional calendar quarters.
No base period, extended base period, or alternate base
period under paragraph (b) shall include wage credits upon which
a claim was established and benefits were paid with respect to
that valid claim reemployment insurance account.
Sec. 2. Minnesota Statutes 1994, section 268.04,
subdivision 4, is amended to read:
Subd. 4. [BENEFIT YEAR.] "Benefit year" with respect to
any individual claimant means the period of 52 calendar weeks
beginning with the first day of the first week with respect to
which the individual files a valid claim for benefits claimant
establishes a reemployment insurance account. For
individuals claimants with a claim reemployment insurance
account established effective January 1, April 1, July 1, or
October 1, the benefit year will be a period of 53 weeks
beginning with the first week with respect to which the
individual files a valid claim for benefits claimant establishes
a reemployment insurance account. A benefit year, once
established, can be withdrawn if benefits have not been paid,
and benefit credit has not been claimed, unless otherwise
provided under federal law or regulation.
Sec. 3. Minnesota Statutes 1994, section 268.04, is
amended by adding a subdivision to read:
Subd. 5a. [CLAIMANT.] "Claimant" means an individual who
has made an application for a reemployment insurance account and
has established or is actively pursuing the establishment of a
reemployment insurance account.
Sec. 4. Minnesota Statutes 1995 Supplement, section
268.041, is amended to read:
268.041 [DETERMINATIONS OF COVERAGE.]
An official, designated by the commissioner, upon the
commissioner's own motion or upon application of an employing
unit, shall determine if an employing unit is an employer within
the meaning of this chapter or as to whether services performed
for it constitute employment within the meaning of this chapter,
or whether the remuneration for services constitutes wages as
defined in section 268.04, subdivision 25, and shall notify the
employing unit of the determination. The determination shall be
final unless the employing unit, within 30 days after the
mailing of notice of the determination to the employing unit's
last known address, files a written appeal from it. Proceedings
on the appeal shall be conducted in accordance with section
268.105. The commissioner may at any time upon the
commissioner's own motion correct any error of the department
resulting in an erroneous determination under this section,
except for those matters that have been appealed to the court of
appeals and heard on the merits. The commissioner shall issue a
redetermination which shall be final unless the employing unit,
within 30 days after the mailing of notice of the
redetermination to the employing unit's last known address,
files a written appeal from it. Proceedings on the appeal shall
be conducted in accordance with section 268.105.
Sec. 5. Minnesota Statutes 1994, section 268.06,
subdivision 5, is amended to read:
Subd. 5. [BENEFITS CHARGED AS AND WHEN PAID.] (a) Benefits
paid to an individual a claimant pursuant to a valid claim
reemployment insurance account shall be charged against the
account of the individual's claimant's base period employer as
and when paid, except that benefits paid to an individual a
claimant who earned base period wages for part-time employment
shall not be charged to an employer that is liable for payments
in lieu of contributions or to the experience rating account of
an employer if the employer: (1) provided regularly scheduled
part-time employment to the individual claimant during the
individual's claimant's base period; (2) during the individual's
claimant's benefit year, continues to provide the
individual claimant with regularly scheduled employment
approximating 90 percent of the employment provided the claimant
by that employer in the base period, or, for a fire department
or firefighting corporation or operator of a life support
transportation service, continues to provide employment for a
volunteer firefighter or volunteer ambulance service personnel
on the same basis that employment was provided in the base
period; and (3) is an interested party involved employer because
of the individual's claimant's loss of other employment. The
relief of charges shall terminate effective the first week in
the claimant's benefit year that the employer fails to meet the
provisions of clause (2). The amount of benefits so chargeable
against each base period employer's account shall bear the same
ratio to the total benefits paid to an individual a claimant as
the base period wage credits of the individual claimant earned
from such employer bear to the total amount of base period wage
credits of the individual claimant earned from all
the individual's claimant's base period employers.
In making computations under this provision, the amount of
wage credits if not a multiple of $1, shall be computed to the
nearest multiple of $1.
Benefits shall not be charged to an employer that is liable
for payments in lieu of contributions or to the experience
rating account of an employer for unemployment (1) that is
directly caused by a major natural disaster declared by the
president pursuant to section 102(2) of the Disaster Relief Act
of 1974 (United States Code, title 42, section 5122(2)), if the
unemployed individual claimant would have been eligible for
disaster unemployment assistance with respect to that
unemployment but for the individual's claimant's receipt of
unemployment insurance benefits, or (2) that is directly caused
by the condemnation of property by a governmental agency, a
fire, flood, or act of God where 70 percent or more of the
employees employed in the affected location become unemployed as
a result and the employer substantially reopens its operations
in that same area within 360 days 18 months of the closure of
the business due to condemnation of property by a governmental
agency, fire, flood, or act of God. Benefits shall be charged
to the employer's account where the unemployment is caused by
the willful act of the employer or a person acting on behalf of
the employer.
(b) Benefits paid a claimant whose separation from
employment was required by a law or Minnesota administrative
rule mandating a background check, or whose separation from
employment was required by law or Minnesota administrative rule
because of a criminal conviction, shall not be charged to an
employer that is liable for payments in lieu of contributions or
to the experience rating account of an employer.
This paragraph shall be retroactive to the date the law or
Minnesota administrative rule mandating a background check is
effective or to the date the law or Minnesota administrative
rule requiring a separation for a criminal conviction is
effective.
(c) Benefits paid by another state as a result of the
transferring of wage credits under a federally required combined
wage agreement shall not be charged to an employer that is
liable for payments in lieu of contributions or to the
experience rating account of an employer.
(d) Notwithstanding paragraph (a), benefits paid to a
claimant shall not be charged to the experience rating account
of an employer if the claimant's base period wage credits paid
by that employer are less than $500. This paragraph shall be in
effect until August 1, 1998.
Sec. 6. Minnesota Statutes 1995 Supplement, section
268.06, subdivision 20, is amended to read:
Subd. 20. [PROTEST, REVIEW, REDETERMINATION, APPEAL.] A
review of the charges made to an employer's account as set forth
in the notice of charges referred to in subdivision 18 and a
review of an employer's contribution rate as set forth in the
notice of the employer's rate for any calendar year as provided
in subdivision 19, may be had by the employer by filing with the
commissioner a written protest setting forth reasons therefor
within 30 days from the date of the mailing of the notice of
charges or contribution rate to the employer. The date shall
appear on the notice. Upon receipt of the protest, the
commissioner shall refer the matter to an official designated by
the commissioner to review the charges appearing on the notice
appealed from or the computations of the protesting employer's
rate, as the case may be, to determine whether or not there has
been any clerical error or error in computation in either case.
The official shall either affirm or make a redetermination
rectifying the charges or rate as the case may be, and a notice
of the affirmation or redetermination shall immediately be
mailed to the employer. If the employer is not satisfied with
the affirmation or redetermination, the employer may appeal by
filing a written notice with the department within ten 30 days
after the date of mailing appearing upon the redetermination.
Proceedings on the appeal shall be conducted in accordance with
section 268.105. The commissioner may at any time upon the
commissioner's own motion correct any clerical error of the
department resulting in charges against an employer's account or
any error in the computation or the assignment of an employer's
contribution rate.
Sec. 7. Minnesota Statutes 1994, section 268.06,
subdivision 24, is amended to read:
Subd. 24. [VOLUNTARY CONTRIBUTIONS.] Notwithstanding any
inconsistent provisions of law any employer who has been
assigned a contribution rate pursuant to subdivisions 4, 6, and
8 may, for the calendar year 1967, or any calendar year
thereafter, upon the voluntary payment of an amount equivalent
to any portion or all of the benefits charged to the employer's
account during the period ending June 30 of the preceding year
used for the purpose of computing an employer's experience ratio
as authorized by said subdivisions 4, 6, and 8, obtain a
cancellation of benefits charged to the account during such
period equal to such payment so voluntarily made. Upon the
payment of such voluntary contribution, plus a surcharge of 25
percent of such benefit charged, within the applicable period
prescribed by the provisions of this subdivision, the
commissioner shall cancel the benefits equal to such payment,
excluding the 25 percent surcharge, so voluntarily made and
compute a new experience ratio for such employer. The employer
then shall be assigned the contribution rate applicable to the
category within which the recomputed experience ratio is
included. Such voluntary payments may be made only during the
30-day period immediately following the date of mailing to the
employer of the notice of contribution rate as prescribed in
this section; provided that the commissioner may extend this
period if the commissioner finds that the employer's failure to
make such payment within such 30-day period was for good cause;
and provided further that notwithstanding any of the foregoing
provisions of this subdivision, in no event shall any new
experience ratio be computed for any employer or a contribution
rate be reduced as a result of any such voluntary payment which
is made after the expiration of the 120-day period commencing
with the first day of the calendar year for which such rate is
effective. Voluntary contributions made within the required
time limits will not be refunded unless a request is made in
writing at the time of payment that the department refund the
voluntary contribution if it does not result in a lower rate.
When all or a part of the benefits charged to an employer's
account are for the unemployment of 75 percent or more of the
employees in an employing unit and the unemployment is caused by
closure of the business by the condemnation of property by a
governmental agency, or damages to the unit by fire, flood, wind
or other act of God, the employer may obtain a cancellation of
benefits incurred because of that unemployment in the manner
provided by this subdivision without being subject to the
surcharge of 25 percent otherwise required.
Sec. 8. [268.062] [NOTICE TO WORKERS.]
Each employer shall post and maintain printed statements of
an individual's right to apply for reemployment insurance
benefits in places readily accessible to individuals in the
employer's service. Such printed statements must be supplied by
the commissioner at no cost to an employer.
Sec. 9. Minnesota Statutes 1994, section 268.07, is
amended to read:
268.07 [BENEFITS PAYABLE REEMPLOYMENT INSURANCE ACCOUNT.]
Subdivision 1. [PAID FROM THE FUND APPLICATION;
DETERMINATION.] All benefits provided herein shall be payable
from the fund and shall be paid through employment offices, in
accordance with such rules as the commissioner may
prescribe. (a) An application for reemployment insurance
benefits may be made in person, by mail, by telephone, or by
electronic transmission as the commissioner shall require. The
commissioner may by rule adopt other requirements for an
application.
(b) An official, designated by the commissioner, shall
promptly examine each application for benefits to determine the
base period, the benefit year, the weekly benefit amount
payable, if any, and the maximum benefit amount payable, if any.
The determination shall be known as the determination of
reemployment insurance account. A written determination of
reemployment insurance account must be promptly mailed to the
claimant and all base period employers.
(c) If a base period employer failed to provide wage
information for the claimant as required in section 268.121, the
commissioner shall accept a claimant certification as to wage
credits, based upon the claimant's records, and issue a
determination of reemployment insurance account.
(d)(1) The commissioner may, at any time within 24 months
from the establishment of a reemployment insurance account,
reconsider any determination of reemployment insurance account
and make a redetermination if the commissioner finds that the
determination was incorrect for any reason. A written
redetermination of reemployment insurance account shall be
promptly mailed to the claimant and all base period employers.
(2) If a redetermination of reemployment insurance account
reduces the weekly or maximum benefit amount payable, any
benefits paid greater than the claimant was entitled is an
overpayment of those benefits subject to section 268.18, except
when, in the absence of fraud, a redetermination is due to an
error or omission by an employer in providing wage information
as required in section 268.121.
Subd. 2. [WEEKLY BENEFIT AMOUNT AND DURATION.] (a) To
establish a benefit year for unemployment insurance benefits,
effective after January 1, 1988, and thereafter reemployment
insurance account, an individual a claimant must have:
(1) wage credits in two or more calendar quarters of the
individual's claimant's base period;
(2) minimum total base period wage credits equal to the
high quarter wages multiplied by 1.25;
(3) high quarter wage credits of not less than $1,000; and
(4) performed work in 15 or more calendar weeks in the base
period.
(b) If the commissioner finds that an individual a claimant
has sufficient wage credits and weeks worked within the base
period to establish a valid claim reemployment insurance
account, the weekly benefit amount payable to the individual
claimant during the individual's claimant's benefit year shall
be equal to 1/26 of the individual's claimant's high quarter
wage credits, rounded to the next lower whole dollar.
(c) Notwithstanding paragraph (b), the maximum weekly
benefit amount of claims for benefits which establish a benefit
year subsequent to July 1, 1979, shall be a percentage of the
average weekly wage as determined under paragraphs (d) and (e).
(d) On or before June 30 of each year, the commissioner
shall determine the average weekly wage for purposes of
paragraph (c) paid by employers subject to sections 268.03 to
268.231 in the following manner:
(1) The sum of the total monthly employment reported for
the previous calendar year shall be divided by 12 to determine
the average monthly employment.
(2) The sum of the total wages reported for the previous
calendar year shall be divided by the average monthly employment
to determine the average annual wage.
(3) The average annual wage shall be divided by 52 to
determine the average weekly wage.
(e) The maximum weekly benefit amount for any claim filed
reemployment insurance account established during the 12-month
period subsequent to June 30 of any year shall be determined on
the basis of the unemployment fund balance on December 31 of the
preceding year. If the fund balance is less than $70,000,000 on
that date, the maximum weekly benefit amount shall be 66-2/3
percent of the average weekly wage; if the fund balance is more
than $70,000,000 but less than $100,000,000, the maximum weekly
benefit amount is 66 percent of the average weekly wage; if the
fund balance is more than $100,000,000 but less than
$150,000,000, the maximum weekly benefit amount is 65 percent of
the average weekly wage; if the fund balance is more than
$150,000,000 but less than $200,000,000, the maximum weekly
benefit amount is 64 percent of the average weekly wage; if the
fund balance is more than $200,000,000 but less than
$250,000,000, the maximum weekly benefit amount is 63 percent of
the average weekly wage; if the fund balance is more than
$250,000,000 but less than $300,000,000, the maximum weekly
benefit amount is 62 percent of the average weekly wage; if the
fund balance is more than $300,000,000 but less than
$350,000,000, the maximum weekly benefit amount is 61 percent of
the average weekly wage; if the fund balance is more than
$350,000,000, the maximum weekly benefit amount is 60 percent.
The maximum weekly benefit amount as determined under this
paragraph computed to the nearest whole dollar shall apply
to claims for benefits which establish a benefit year which
begins reemployment insurance accounts established subsequent to
June 30 of each year.
(f) Any eligible individual shall be entitled during The
maximum benefit amount payable for any benefit year to a total
amount of benefits shall equal to one-third of the individual's
claimant's total base period wage credits rounded to the next
lower dollar, not to exceed 26 times the individual's claimant's
weekly benefit amount.
(g) Each eligible individual who is unemployed in any week
shall be paid with respect to such week a benefit in an amount
equal to the individual's weekly benefit amount less that part
of the individual's earnings, including holiday pay, payable to
the individual with respect to such week which is in excess of
$200 for earnings from service in the national guard or a United
States military reserve unit and the greater of $50 or 25
percent of the earnings in other work; provided that no
deduction may be made from the weekly benefit amount for
earnings from service as a volunteer firefighter or volunteer
ambulance service personnel. Jury duty pay is not considered as
earnings and shall not be deducted from benefits paid. Such
benefit, if not a whole dollar amount, shall be rounded down to
the next lower dollar amount.
Subd. 2a. [EXCEPTION.] Notwithstanding the provisions of
subdivision 2, if the commissioner finds that an individual has
earned wage credits in seasonal employment, benefits shall be
payable only if the commissioner finds that the individual has
earned wage credits in 15 or more calendar weeks equal to or in
excess of 30 times the individual's weekly benefit amount, in
employment which is not seasonal, in addition to any wage
credits in seasonal employment. For the purposes of this
subdivision, "seasonal employment" means employment with a
single employer in the recreation or tourist industry which is
available with the employer for 15 consecutive weeks or less
each calendar year.
Subd. 3. [WHEN WAGE CREDITS ARE NOT AVAILABLE SECOND
ACCOUNT PROHIBITED.] (1) (a) To establish a second benefit year
reemployment insurance account following the expiration of an
immediately preceding a benefit year on a preceding reemployment
insurance account, an individual a claimant must have sufficient
wage credits and weeks of employment to establish a
claim reemployment insurance account under the provisions of
subdivision 2 and must have performed services after the
establishment of the expired benefit year preceding reemployment
insurance account. The services performed must have been in
insured work and the wages paid for those services must equal
not less than ten times the weekly benefit amount of the
second benefit year reemployment insurance account. A claim
filed reemployment insurance account established sufficiently in
advance of anticipated unemployment to make the limitations of
this clause paragraph ineffective shall be invalid not be
allowed. It is the purpose of this provision that an individual
a claimant cannot establish more than one benefit year
reemployment insurance account as a result of one separation
from employment.
(2) (b) No employer who provided 90 percent or more of the
wage credits in a claimant's base period shall be charged for
benefits based upon earnings of the claimant wages paid during a
subsequent base period unless the employer has employed the
claimant performed services for the employer in any part of the
subsequent base period.
(3) Wages paid by an employing unit may not be used for
benefit purposes by any claimant who (a) individually, jointly,
or in combination with the claimant's spouse, parent, or child
owns or controls directly or indirectly 25 percent or more
interest in the employing unit; or (b) is the spouse, parent, or
minor child of any individual who owns or controls directly or
indirectly 25 percent or more interest in the employing unit;
and (c) is not permanently separated from employment.
This clause is effective when the individual has been paid
four times the individual's weekly benefit amount in the current
benefit year.
(4) Wages paid in seasonal employment, as defined in
subdivision 2a, are not available for benefit purposes during
weeks in which there is no seasonal employment available with
the employer.
(5) No employer shall be charged for benefits if the
employer is a base period employer on a second claim solely
because of the transition from a base period consisting of the
52-week period preceding the claim date to a base period as
defined in section 268.04, subdivision 2.
Subd. 3a. [RIGHT OF APPEAL.] (a) A determination or
redetermination of a reemployment insurance account shall be
final unless a claimant or base period employer within 15 days
after the mailing of the determination or redetermination to the
last known address files a written appeal. Every determination
or redetermination of a reemployment insurance account shall
contain a prominent statement indicating in clear language the
method of appealing, the time within which the appeal must be
made, and the consequences of not appealing. Proceedings on the
appeal shall be conducted in accordance with section 268.105.
(b) Any claimant or base period employer may appeal from a
determination or redetermination of a reemployment insurance
account on the issue of whether an employing unit is an employer
within the meaning of this chapter or whether services performed
constitute employment within the meaning of this chapter.
Proceedings on the appeal shall be conducted in accordance with
section 268.105.
Subd. 3b. [LIMITATIONS.] (a) A reemployment insurance
account shall be established the Sunday of the calendar week in
which the application for reemployment insurance benefits was
made. If an individual attempted to make an application for a
reemployment insurance account, but was prevented from making an
application by the department of economic security, the
reemployment insurance account shall be established the Sunday
of the calendar week the individual first attempted to make an
application.
(b) A reemployment insurance account, once established, may
be withdrawn if benefits have not been paid, and benefit credit
has not been claimed.
(c) A reemployment insurance account shall not be
established prior to the Sunday following the expiration of the
benefit year on a prior reemployment insurance account.
(d) All benefits shall be payable from the Minnesota
reemployment insurance fund only for weeks occurring during the
benefit year.
Sec. 10. Minnesota Statutes 1994, section 268.072,
subdivision 2, is amended to read:
Subd. 2. [NOTICE OF CLAIM.] An individual filing a new
claim for Upon application for a reemployment insurance account,
the claimant shall, at the time of filing the claim, disclose
whether or not the individual claimant owes child support
obligations. If any individual the claimant discloses that the
individual claimant owes child support obligations, and is
determined to be eligible for establishes a reemployment
insurance account, the commissioner shall notify the child
support agency that the individual claimant has been determined
to be eligible for established a reemployment insurance account.
Sec. 11. Minnesota Statutes 1994, section 268.072,
subdivision 3, is amended to read:
Subd. 3. [WITHHOLDING OF BENEFITS.] The commissioner shall
deduct and withhold from any reemployment insurance payable
to an individual a claimant that owes child support obligations:
(a) The amount specified by the individual claimant to the
commissioner to be deducted and withheld under this section, if
neither clause (b) or (c) is applicable; or
(b) The amount determined pursuant to an agreement
submitted to the commissioner under section 454 (20) (B) (i) of
the Social Security Act by the child support agency, unless (c)
is applicable; or
(c) Any amount otherwise required to be so deducted and
withheld from the unemployment compensation pursuant to "legal
process" as defined in section 462(e) of the Social Security
Act, properly served upon the commissioner.
Sec. 12. Minnesota Statutes 1994, section 268.072,
subdivision 5, is amended to read:
Subd. 5. [EFFECT OF PAYMENTS.] Any amount deducted and
withheld under subdivision 3 shall for all purposes be treated
as if it were paid to the individual claimant as reemployment
insurance and paid by the individual claimant to the public
agency responsible for child support enforcement in satisfaction
of the individual's claimant's child support obligations.
Sec. 13. Minnesota Statutes 1994, section 268.073,
subdivision 3, is amended to read:
Subd. 3. [ELIGIBILITY CONDITIONS.] An individual A
claimant is eligible to receive additional benefits under this
section for any week during the individual's claimant's benefit
year if the commissioner finds that:
(1) the individual's claimant's unemployment is the result
of a reduction in operations as provided under subdivision 1;
(2) the individual claimant is unemployed and meets the
eligibility requirements for the receipt of unemployment
benefits under section 268.08;
(3) the individual claimant is not subject to a
disqualification for benefits under section 268.09; for the
purpose of this subdivision, the disqualifying conditions set
forth in section 268.09, and the requalifying requirements
thereunder, apply to the receipt of additional benefits under
this section;
(4) the individual claimant has exhausted all rights to
regular benefits payable under section 268.07, is not entitled
to receive extended benefits under section 268.071, and is not
entitled to receive reemployment insurance benefits under any
other state or federal law for the week in which the individual
claimant is claiming additional benefits;
(5) the individual claimant has made a claim for additional
benefits with respect to any week the individual claimant is
claiming benefits in accordance with the regulations as the
commissioner may prescribe with respect to claims for regular
benefits; and
(6) the individual claimant has worked at least 26 weeks
during the individual's claimant's base period in employment
with an employer for whom the commissioner has determined there
was a reduction in operations under subdivision 1.
Sec. 14. Minnesota Statutes 1994, section 268.073,
subdivision 4, is amended to read:
Subd. 4. [WEEKLY BENEFIT AMOUNT.] A claimant's weekly
benefit amount under this section shall be the same as the
individual's weekly benefit amount payable during the
individual's current benefit year under section 268.08 268.07.
Sec. 15. Minnesota Statutes 1994, section 268.073,
subdivision 7, is amended to read:
Subd. 7. [BENEFIT CHARGES.] (a) Except as otherwise
provided, benefits paid to an individual a claimant under this
section shall be charged to the employment experience record of
the base period employer of the individual claimant to the
extent regular benefits were charged to the base period employer
under sections 268.06, subdivision 5, and 268.09, subdivision 1,
paragraph (e).
(b) With respect to an employer who has elected to be a
contributing employer under the provisions of section 268.06,
subdivision 31, all benefits paid under this section which are
based upon services for the contributing employer shall be
charged to the contributing employer's account.
Sec. 16. Minnesota Statutes 1994, section 268.074,
subdivision 4, is amended to read:
Subd. 4. [WEEKLY BENEFIT AMOUNT.] (a) An individual who is
eligible for shared work benefits under this section shall be
paid, with respect to any week of unemployment, a weekly shared
work unemployment insurance benefit amount. The amount shall be
equal to the individual's regular weekly benefit amount
multiplied by the nearest full percentage of reduction of the
individual's regular weekly hours of work as set forth in the
employer's plan. The benefit payment, if not a multiple of $1
shall be rounded to the next lower dollar.
(b) The provisions of section 268.07 268.08, subdivision 2,
paragraph (g) 3a, shall not apply to earnings from the shared
work employer of an individual eligible for payments under this
section unless the resulting payment would be less than the
regular benefit payment for which the individual would otherwise
be eligible without regard to shared work unemployment insurance
benefits.
(c) An individual shall not be disqualified eligible for
benefits payable under this section for any week in which paid
work is performed for the shared work employer in excess of the
reduced hours set forth in the approved plan.
Sec. 17. [268.075] [INCOME TAX WITHHOLDING.]
Subdivision 1. [NOTIFICATION.] (a) Upon application for a
reemployment insurance account the claimant shall be informed
that:
(1) reemployment insurance benefits are subject to federal
and state income tax;
(2) there are requirements for filing estimated tax
payments;
(3) the claimant may elect to have federal income tax
withheld from benefits;
(4) if the claimant elects to have federal income tax
withheld, the claimant may, in addition, elect to have Minnesota
state income tax withheld; and
(5) at any time during the benefit year the claimant may
change a prior election.
(b) If a claimant elects to have federal income tax
withheld, the commissioner shall deduct that percentage required
by the Internal Revenue Code. If a claimant, in addition to
federal income tax withholding, elects to have Minnesota state
income tax withheld, the commissioner shall make an additional
five percent deduction for Minnesota state income tax. Any
amounts deducted pursuant to sections 268.072, 268.165, and
268.18 have priority over any amounts deducted under this
section. Federal income tax withholding has priority over
Minnesota state income tax withholding.
(c) An election to have federal income tax, or federal and
Minnesota state income tax, withheld shall not be retroactive
and shall only apply to benefits paid after the election.
Subd. 2. [TRANSFER OF FUNDS.] The amount of any benefits
deducted under this section shall remain in the Minnesota
reemployment insurance fund until transferred to the federal
Internal Revenue Service, or the Minnesota department of
revenue, as an income tax payment on behalf of the claimant.
Subd. 3. [CORRECTION OF ERRORS.] Any error which resulted
in underwithholding under this section shall not be corrected
retroactively.
Subd. 4. [FEDERAL REQUIREMENT.] The commissioner shall
follow all federal requirements for the deduction and
withholding of federal and Minnesota state income tax from
reemployment insurance benefits.
Subd. 5. [APPLICATION.] This section applies to any
payments under federal or state law as compensation, assistance,
or allowance with respect to unemployment.
Sec. 18. Minnesota Statutes 1994, section 268.08, as
amended by Laws 1995, chapters 54, sections 8 and 9; and 231,
article 1, section 32, is amended to read:
268.08 [PERSONS ELIGIBLE TO RECEIVE BENEFITS.]
Subdivision 1. [ELIGIBILITY CONDITIONS.] An individual A
claimant shall be eligible to receive benefits with respect to
any week of unemployment only if the commissioner finds that the
individual claimant:
(1) has registered for work at and thereafter has continued
to report to an employment office, or agent of the office, in
accordance with rules the commissioner may adopt; except that
the commissioner may by rule waive or alter either or both of
the requirements of this clause as to types of cases or
situations with respect to which the commissioner finds that
compliance with the requirements would be oppressive or would be
inconsistent with the purposes of sections 268.03 to 268.231.
The method of reporting allowed must not require an in-person
appearance, and may incorporate appropriate new technology;
(2) has made a continued claim for benefits in accordance
with rules as the commissioner may adopt person, by mail, by
telephone, or by electronic transmission as the commissioner
shall require. The commissioner may by rule adopt other
requirements for a continued claim;
(3) was able to work and was available for work, and was
actively seeking work. The individual's claimant's weekly
benefit amount shall be reduced one-fifth for each day
the individual claimant is unable to work or is unavailable for
work. Benefits shall not be denied by application of this
clause to an individual a claimant who is in training with the
approval of the commissioner, is a dislocated worker as defined
in section 268.975, subdivision 3, who is in training approved
by the commissioner, or in training approved pursuant to section
236 of the Trade Act of 1974, as amended.
An individual A claimant is deemed unavailable for work
with respect to any week which occurs in a period when the
individual claimant is a full-time student in attendance at, or
on vacation from an established school, college, or university
unless a majority of the individual's claimant's wages paid
during the 52 weeks preceding the claim date establishment of a
reemployment insurance account were for services performed
during weeks in which the student was attending school as a
full-time student.
An individual A claimant serving as a juror shall be
considered as available for work and actively seeking work on
each day the individual claimant is on jury duty;
(4) has been unemployed for a waiting period of one week
during which the individual claimant is otherwise eligible for
entitled to benefits under sections 268.03 to 268.231. No
individual is required to serve a waiting period of more than
one week within the one-year period subsequent to filing a valid
claim and commencing with the week within which the valid claim
was filed; and
(5) has been participating in reemployment services, such
as job search assistance services, if the individual claimant
has been determined to be likely to exhaust regular benefits and
need reemployment services pursuant to a profiling system
established by the commissioner, unless there is justifiable
cause for the claimant's failure to participate.
Subd. 1a. [BENEFITS DUE DECEASED PERSONS.] Upon the death
of any claimant for benefits, and in the event it is found by
the commissioner that benefits have accrued and are due and
payable to that claimant and remain wholly or partially unpaid
at the time of the claimant's death, or in the event there have
been issued and unpaid one or more benefit checks, those checks
may, upon application therefor, be paid to the duly qualified
administrator or executor of the estate of the deceased
claimant. In the event that no administrator or executor is
appointed to administer the estate of the deceased, if any, the
benefits may, upon the order and direction of the commissioner
be paid to any person designated by the commissioner in the
following order: (1) the surviving spouse, (2) the surviving
child or children, or (3) the surviving parent or parents.
A person seeking payment under this subdivision shall
complete an affidavit on a form prescribed by the department and
the payment of benefits to a person pursuant to an affidavit
under this subdivision shall discharge the obligations of the
department to the claimant to the extent of the payment, and no
other person shall claim or assert any right with respect
thereto.
Subd. 2. [WEEK OF UNEMPLOYMENT.] No week shall be counted
as a week of unemployment for the purposes of this section:
(1) Unless it occurs subsequent to the filing of a valid
claim for benefits establishment of a reemployment insurance
account;
(2) Unless it occurs after benefits first could become
payable to any individual claimant under sections 268.03 to
268.231;
(3) With respect to which the individual claimant is
receiving, has received, or has filed a claim for reemployment
insurance benefits under any other law of this state, or of any
other state, or the federal government, including readjustment
allowances under Title V, Servicemen's Readjustment Act, 1944,
but not including benefits under the Veterans Readjustment
Assistance Act of 1952 or any other federal or state benefits
which are merely supplementary to those provided for under
sections 268.03 to 268.231; provided that if the appropriate
agency of such other state or the federal government finally
determines that the individual claimant is not entitled to such
benefits, this provision shall not apply.
Subd. 3. [NOT ELIGIBLE.] An individual A claimant shall
not be eligible to receive benefits for any week with respect to
which the individual claimant is receiving, has received, or has
filed a claim for remuneration in an amount equal to or in
excess of the individual's claimant's weekly benefit amount in
the form of:
(1) termination, severance, or dismissal payment or wages
in lieu of notice whether legally required or not; provided that
if a termination, severance, or dismissal payment is made in a
lump sum, such lump sum payment shall be allocated over a period
equal to the lump sum divided by the employee's claimant's
regular pay while employed by such employer; provided such
payment shall be applied for a period immediately following the
last day of employment but not to exceed 28 calendar days
provided that 50 percent of the total of any such payments in
excess of eight weeks shall be similarly allocated to the period
immediately following the 28 days; or
(2) vacation allowance paid directly by the employer for a
period of requested vacation, including vacation periods
assigned by the employer under the provisions of a collective
bargaining agreement, or uniform vacation shutdown; or
(3) compensation for loss of wages under the workers'
compensation law of this state or any other state or under a
similar law of the United States, or under other insurance or
fund established and paid for by the employer; or
(4) 50 percent of the pension payments from any fund,
annuity or insurance maintained or contributed to by a base
period employer including the armed forces of the United States
if the employee contributed to the fund, annuity or insurance
and all of the pension payments if the employee claimant did not
contribute to the fund, annuity or insurance; or
(5) 50 percent of a primary insurance benefit under title
II of the Social Security Act, as amended, or similar old age
benefits under any act of Congress or this state or any other
state.
Provided, that if such remuneration is less than the
benefits which would otherwise be due under sections 268.03 to
268.231, the individual claimant shall be entitled to receive
for such week, if otherwise eligible, benefits reduced by the
amount of such remuneration; provided, further, that if the
appropriate agency of such other state or the federal government
finally determines that the individual claimant is not entitled
to such benefits, this provision shall not apply. If the
computation of reduced benefits, required by this subdivision,
is not a whole dollar amount, it shall be rounded down to the
next lower dollar amount.
Subd. 3a. [DEDUCTIBLE EARNINGS.] Each eligible claimant
who is unemployed in any week shall be paid with respect to such
week a benefit in an amount equal to the claimant's weekly
benefit amount less that part of the claimant's earnings,
including holiday pay, payable to the claimant with respect to
such week which is in excess of $200 for earnings from service
in the national guard or a United States military reserve unit
and the greater of $50 or 25 percent of the earnings in other
work; provided that no deduction may be made from the weekly
benefit amount for earnings from service as a volunteer
firefighter or volunteer ambulance service personnel. Jury duty
pay is not considered as earnings and shall not be deducted from
benefits paid. The resulting benefit, if not a whole dollar
amount, shall be rounded down to the next lower dollar amount.
Subd. 3b. [RECEIPT OF BACK PAY.] Back pay received by an
individual a claimant with respect to any weeks of unemployment
occurring in the 104 weeks immediately preceding the payment of
the back pay shall be deducted from benefits paid for those
weeks.
The amount deducted shall not reduce the benefits for which
the individual claimant is otherwise eligible for that week
below zero. If the amount of benefits after the deduction of
back pay is not a whole dollar amount, it shall be rounded to
the next lower dollar.
If the back pay awarded the individual claimant is reduced
by benefits paid, the amounts withheld shall be: (a) paid by
the employer into the fund within 30 days of the award and are
subject to the same collection procedures that apply to past due
contributions under this chapter; (b) applied to benefit
overpayments resulting from the payment of the back pay; (c)
credited to the individual's claimant's maximum amount of
benefits payable in a benefit year which includes the weeks of
unemployment for which back pay was deducted. Benefit charges
for those weeks shall be removed from the employer's account as
of the calendar quarter in which the fund receives payment.
Payments to the fund under this subdivision are made by the
employer on behalf of the individual claimant and are not
voluntary contributions under section 268.06, subdivision 24.
Subd. 4. [SOCIAL SECURITY AMOUNT DEDUCTED FROM BENEFITS.]
Any claimant aged 62 or over who has not established a valid
claim reemployment insurance account based on employment
subsequent to the first receipt of primary insurance benefits
under Title II of the federal social security act, as amended,
or similar old age benefits under any act of Congress or this
state or any other state shall be required to state in writing
at the time of the filing of a claim establishing a reemployment
insurance account whether the claimant intends to seek Title II
social security benefits for any week during which the claimant
will receive unemployment benefits, and if the claimant so
intends there shall be withheld from the claimant's weekly
unemployment benefits an amount sufficient to cover the weekly
equivalent of the social security benefit. Any claimant
disclaiming such intention but who nevertheless receives such
social security benefits for weeks for which the claimant
previously received unemployment benefits shall be liable for
repayment of such unemployment benefits and otherwise subject to
the provisions of section 268.18.
Subd. 5a. [SELF-EMPLOYMENT.] (a) An individual A claimant
who is determined to be likely to exhaust regular reemployment
insurance benefits and is enrolled in a dislocated worker
program shall be considered in approved training for purposes of
this chapter for each week the individual claimant is engaged on
a full-time basis in activities, including training, relating to
the establishment of a business and becoming self-employed. An
individual A claimant who meets the requirements of this
subdivision shall be considered unemployed for purposes of this
chapter. Income earned from the self-employment activity shall
not be considered for purposes of section 268.07, subdivision 2,
paragraph (g) subdivision 3a. Under no circumstances shall more
than five percent of the number of individuals claimants
receiving regular reemployment insurance benefits be actively
enrolled in this program at any time. This subdivision shall
not apply to persons claimants claiming state or federal
extended or additional benefits.
(b) This subdivision shall apply to weeks beginning after
April 18, 1995, or weeks beginning after approval of this
subdivision by the United States Department of Labor whichever
date is later. This subdivision shall have no force or effect
for any purpose as of the end of the week preceding the date
when federal law no longer authorizes the provisions of this
subdivision, unless such date is a Saturday in which case this
subdivision shall have no force and effect for any purpose as of
that date.
Subd. 6. [SERVICES PERFORMED FOR STATE, MUNICIPALITIES, OR
CHARITABLE CORPORATION.] Benefits based on service in employment
defined in section 268.04, subdivision 12, clauses (7), (8) and
(9), are payable in the same amount, on the same terms and
subject to the same conditions as benefits payable on the basis
of other service subject to this chapter; except that:
(a) Benefits based upon service performed in an
instructional, research, or principal administrative capacity
for an educational institution, shall not be paid for any week
of unemployment commencing during the period between two
successive academic years or terms, or during a similar period
between two regular but not successive terms, or during a period
of paid sabbatical leave provided for in the individual's
claimant's contract, to any individual claimant if the
individual claimant performs the services in the first of the
academic years or terms and if there is a contract or a
reasonable assurance that the individual claimant will perform
services in any such capacity for an educational institution in
the second of the academic years or terms;
(b) With respect to service performed in any capacity other
than those capacities described in clause (a) of this
subdivision, including instructional assistants, for an
educational institution, benefits shall not be paid on the basis
of these services to any individual for any week which commences
during a period between two successive academic years or terms
if the individual performs the services in the first of the
academic years or terms and there is a reasonable assurance that
the individual will perform the services in the second of the
academic years or terms. An individual With respect to
employment in any capacity other than those described in
paragraph (a), including educational assistants, benefits shall
not be paid based upon wage credits earned with any educational
institution for any week which commences during a period between
two successive academic years or terms if the claimant was
employed in the first academic year or term by any educational
institution and there is reasonable assurance that the claimant
will be employed under similar terms and conditions by any
educational institution in the second academic year or term. A
claimant who has an agreement for a definite period of
employment between academic years or terms shall be eligible for
any weeks within that period the educational institution fails
to provide employment. If benefits are denied to any individual
claimant under this clause paragraph and the individual
claimant was not offered an opportunity to perform the services
employment in the second of the academic years or term,
the individual claimant shall be entitled to a retroactive
payment of benefits for each week in which the individual
claimant filed a timely continued claim for benefits, but
the continued claim was denied solely because of this clause
paragraph;
(c) With respect to services described in clause
paragraph (a) or (b), benefits payable on the basis of the
services shall not be paid to any individual claimant for any
week which commences during an established and customary
vacation period or holiday recess if the individual claimant
performs the services in the period immediately before the
vacation period or holiday recess, and there is a reasonable
assurance that the individual claimant will perform the services
in the period immediately following the vacation period or
holiday recess;
(d) With respect to services described in clause
paragraph (a) or (b), benefits shall not be payable on the basis
of services in any capacity specified in clauses paragraphs (a),
(b), and (c) to any individual claimant who performed those
services in an educational institution while in the employ of an
educational service agency. For purposes of this clause
paragraph, "educational service agency" means a governmental
agency or governmental entity which is established and operated
exclusively for the purpose of providing services to one or more
educational institutions; and
(e) With respect to services to state and local government,
or nonprofit organizations covered by section 501(c)(3) of the
Internal Revenue Code of 1986, as amended through December 31,
1992, if services are provided to or on behalf of an educational
institution, benefits must be denied under the same
circumstances as described in clauses paragraphs (a) to (d).
Subd. 7. [PROFESSIONAL ATHLETES.] Benefits shall not be
paid to an individual a claimant on the basis of any service
substantially all of which consist of participating in sports or
athletic events or training or preparing to so participate for
any week which commences during the period between two
successive sport seasons (or similar periods) if such individual
the claimant performed such service in the first of such seasons
(or similar period) and there is a reasonable assurance
that such individual the claimant will perform such service in
the later of such seasons (or similar periods).
Subd. 8. [ILLEGAL ALIENS.] (a) Benefits shall not be paid
on the basis of services performed by an alien unless such alien
is an individual a claimant who was lawfully admitted for
permanent residence at the time such services were performed,
was lawfully present for the purposes of performing such
services, or was permanently residing in the United States under
color of law at the time such services were performed (including
an alien who was lawfully present in the United States as a
result of the application of the provision of section 203(a)(7)
or section 212(d)(5) of the Immigration and Nationality Act).
(b) Any data or information required of individuals
claimants applying for benefits to determine whether benefits
are not payable to them because of their alien status shall be
uniformly required from all applicants for benefits.
(c) In the case of an individual a claimant whose
application for benefits would otherwise be approved, no
determination that benefits to such individual claimant are not
payable because of alien status shall be made except upon a
preponderance of the evidence.
Subd. 9. [SERVICES FOR CERTAIN CONTRACTORS.] Benefits
based upon services performed for an employer are subject to
subdivision 6, clauses paragraphs (b) and (c) if:
(a) the employment was provided pursuant to a contract
between the employer and a public or private school;
(b) the contract was for services which the public or
private school could have had performed by its employees;
(c) the employment was not as defined in section 268.04,
subdivision 12, clauses (7), (8), and (9); and
(d) the individual is claimant was notified in writing of
the provisions of this subdivision while employed in 1983 or
prior to or at the time of commencing the employment.
Subd. 10. [SEASONAL EMPLOYMENT.] (a) If the commissioner
finds that a claimant has earned wage credits in seasonal
employment, benefits shall be payable only if the commissioner
finds that the claimant has earned wage credits in 15 or more
calendar weeks equal to or in excess of 30 times the claimant's
weekly benefit amount, in employment which is not seasonal, in
addition to any wage credits in seasonal employment. For
purposes of this subdivision, "seasonal employment" means
employment with a single employer in the recreation or tourist
industry which is available with the employer for 15 consecutive
weeks or less each calendar year.
(b) Wages paid in seasonal employment are not available for
benefit purposes during weeks in which there is no seasonal
employment available with the employer.
Subd. 11. [BUSINESS OWNERS.] Wages paid by an employing
unit may not be used for benefit purposes by any claimant who:
(1) individually, jointly, or in combination with the
claimant's spouse, parent, or child owns or controls directly or
indirectly 25 percent or more interest in the employing unit, or
is the spouse, parent, or minor child of any individual who owns
or controls directly or indirectly 25 percent or more interest
in the employing unit; and
(2) is not permanently separated from employment.
This subdivision is effective when the claimant has been
paid four times the claimant's weekly benefit amount in the
current benefit year.
Sec. 19. Minnesota Statutes 1995 Supplement, section
268.09, subdivision 1, is amended to read:
Subdivision 1. [DISQUALIFYING CONDITIONS.] An individual A
claimant separated from any employment under paragraph (a), (b),
or (d) shall be disqualified for waiting week credit and
benefits. For separations under paragraphs (a) and (b), the
disqualification shall continue until four calendar weeks have
elapsed following the individual's claimant's separation and the
individual claimant has earned eight times the individual's
claimant's weekly benefit amount in insured work.
(a) [VOLUNTARY LEAVE.] The individual claimant voluntarily
and without good cause attributable to the employer discontinued
employment with such employer. For the purpose of this
paragraph, a separation from employment by reason of its
temporary nature or for inability to pass a test or for
inability to meet performance standards necessary for
continuation of employment shall not be deemed voluntary.
A separation shall be for good cause attributable to the
employer if it occurs as a consequence of sexual harassment.
Sexual harassment means unwelcome sexual advances, requests for
sexual favors, sexually motivated physical contact or other
conduct or communication of a sexual nature when: (1) the
employee's claimant's submission to such conduct or
communication is made a term or condition of the employment, (2)
the employee's claimant's submission to or rejection of such
conduct or communication is the basis for decisions affecting
employment, or (3) such conduct or communication has the purpose
or effect of substantially interfering with an individual's a
claimant's work performance or creating an intimidating,
hostile, or offensive working environment and the employer knows
or should know of the existence of the harassment and fails to
take timely and appropriate action.
(b) [DISCHARGE FOR MISCONDUCT.] The individual claimant
was discharged for misconduct, not amounting to gross misconduct
connected with work employment or for misconduct which
interferes with and adversely affects employment.
(c) [EXCEPTIONS TO DISQUALIFICATION.] An individual A
claimant shall not be disqualified under paragraphs (a) and (b)
under any of the following conditions:
(1) the individual claimant voluntarily discontinued
employment to accept employment offering substantially better
conditions or substantially higher wages or both;
(2) the individual claimant is separated from employment
due to personal, serious illness provided that such individual
has the claimant made reasonable efforts to retain employment.
An individual A claimant who is separated from employment
due to the individual's claimant's illness of chemical
dependency which has been professionally diagnosed or for which
the individual claimant has voluntarily submitted to treatment
and who fails to make consistent efforts to maintain the
treatment the individual claimant knows or has been
professionally advised is necessary to control that illness has
not made reasonable efforts to retain employment.
(3) the individual claimant accepts work employment from a
base period employer which involves a change in location of work
employment so that said work employment would not have been
deemed to be suitable work employment under the provisions of
subdivision 2 and within a period of 13 weeks from the
commencement of said work employment voluntarily discontinues
employment due to reasons which would have caused the
work employment to be unsuitable under the provision of said
subdivision 2;
(4) the individual claimant left employment because of
reaching mandatory retirement age and was 65 years of age or
older;
(5) the individual claimant is terminated by the employer
because the individual claimant gave notice of intention to
terminate employment within 30 days. This exception shall be
effective only through the calendar week which includes the date
of intended termination, provided that this exception shall not
result in the payment of benefits for any week for which the
individual claimant receives the individual's claimant's normal
wage or salary which is equal to or greater than the weekly
benefit amount;
(6) the individual claimant is separated from employment
due to the completion of an apprenticeship program, or segment
thereof, approved pursuant to chapter 178;
(7) the individual claimant voluntarily leaves part-time
employment with a base period employer while continuing
full-time employment if the individual claimant attempted to
return to part-time employment after being separated from the
full-time employment, and if substantially the same part-time
employment with the base period employer was not available for
the individual claimant;
(8) the individual claimant is separated from employment
based solely on a provision in a collective bargaining agreement
by which an individual a claimant has vested discretionary
authority in another to act on behalf of the individual
claimant;
(9) except as provided in paragraph (d), separations from
part-time employment will not be disqualifying when the claim is
based on claimant has sufficient full-time employment to
establish a valid claim reemployment insurance account from
which the claimant has been separated for nondisqualifying
reasons; or
(10) the individual claimant accepts employment which
represents a substantial departure from the individual's
claimant's customary occupation and experience and would not be
deemed suitable work employment as defined under subdivision 2,
paragraphs (a) and (b), and within a period of 30 days from the
commencement of that work employment voluntarily discontinues
the employment due to reasons which would have caused the work
employment to be unsuitable under the provisions of subdivision
2 or, if in commission sales, because of a failure to earn gross
commissions averaging an amount equal to or in excess of the
individual's weekly benefit amount. Other provisions
notwithstanding, applying this provision precludes the use of
these wage credits to clear a disqualification.
(d) [DISCHARGE FOR GROSS MISCONDUCT.] The individual
claimant was discharged for gross misconduct connected with work
employment or gross misconduct which interferes with and
adversely affects the individual's claimant's employment. For a
separation under this clause, the commissioner shall impose a
total disqualification for the benefit year and cancel all of
the wage credits from the last employer from whom the individual
claimant was discharged for gross misconduct connected with work
employment.
For the purpose of this paragraph "gross misconduct" is
defined as misconduct involving assault and battery or the
malicious destruction of property or arson or sabotage or
embezzlement or any other act, including theft, the commission
of which amounts to a felony or gross misdemeanor. For an
employee of a facility, as defined in section 626.5572, gross
misconduct also includes misconduct involving an act of patient
or resident abuse, financial exploitation, or recurring or
serious neglect, as defined in section 626.5572 and applicable
rules.
If an individual a claimant is convicted of a felony or
gross misdemeanor for the same act or acts of misconduct for
which the individual claimant was discharged, the misconduct is
conclusively presumed to be gross misconduct if it was connected
with the individual's work claimant's employment.
(e) [LIMITED OR NO CHARGE OF BENEFITS.] Benefits paid
subsequent to an individual's a claimant's separation under any
of the foregoing paragraphs, excepting paragraphs (c)(3),
(c)(5), and (c)(8), shall not be used as a factor in determining
the future contribution rate of the employer from whose
employment such individual the claimant separated.
Benefits paid subsequent to an individual's failure to
accept an offer of suitable reemployment or to accept
reemployment which offered substantially the same or better
hourly wages and conditions of work as were previously provided
by that employer, but was deemed unsuitable under subdivision 2,
shall not be used as a factor in determining the future
contribution rate of the employer whose offer of reemployment
was not accepted or whose offer of reemployment was refused
solely due to the distance of the available work from the
individual's residence, the individual's own serious illness,
the individual's other employment at the time of the offer, or
if the individual is in training with the approval of the
commissioner.
Benefits paid by another state as a result of Minnesota
transferring wage credits under the federally required combined
wage agreement shall not be directly charged to either the
taxpaying or reimbursing employer.
(f) [ACTS OR OMISSIONS.] An individual A claimant who was
employed by an employer shall not be disqualified for benefits
under this subdivision for any acts or omissions occurring after
separation from employment with the employer.
(g) [DISCIPLINARY SUSPENSIONS.] An individual A claimant
shall be disqualified for waiting week credit and benefits for
the duration of any disciplinary suspension of 30 days or less
resulting from the individual's claimant's own misconduct.
Disciplinary suspensions of more than 30 days shall constitute a
discharge from employment.
Sec. 20. Minnesota Statutes 1994, section 268.09,
subdivision 2, is amended to read:
Subd. 2. [FAILURE TO APPLY FOR OR ACCEPT SUITABLE
WORK EMPLOYMENT OR REEMPLOYMENT.] An individual A claimant shall
be disqualified for waiting week credit and benefits during the
week of occurrence and until four calendar weeks have elapsed
following the refusal or failure and the individual claimant has
earned eight times the individual's claimant's weekly benefit
amount in insured work if the commissioner finds that
the individual claimant has failed, without good cause, either
(1) to apply for available, suitable work employment of which
advised by an employer, the employment office, or the
commissioner; or (2) to accept suitable work employment, or
suitable reemployment with a former employer, when offered, or
to accept an offer of suitable reemployment from either a base
period employer or an employer who provided employment following
the base period but prior to the claim date.
Failure to apply or accept shall include avoidance of an
offer of suitable employment. Avoidance shall include, but is
not limited to, a claimant's refusal to respond or failure to
monitor potential offers communicated by voice mail, electronic
messaging, or other technology. Avoidance shall be found only
if the communication included a definite starting date and time,
location, wage level, and type of employment to be performed.
(a) In determining whether or not any work employment is
suitable for an individual a claimant, the commissioner shall
consider the degree of risk involved to health, safety, and
morals, physical fitness and prior training, experience, length
of unemployment and prospects of securing local work employment
in the individual's claimant's customary occupation, and the
distance of the available work employment from the
individual's claimant's residence.
(b) Notwithstanding any other provisions of sections 268.03
to 268.231, no work employment shall be deemed suitable, and
benefits shall not be denied thereunder to any otherwise
eligible individual claimant for refusing to accept new work
employment under any of the following conditions:
(1) if the position offered is vacant due directly to a
strike, lockout, or other labor dispute;
(2) if the wages, hours, or other conditions of the work
employment offered are substantially less favorable to
the individual claimant than those prevailing for similar work
employment in the locality;
(3) if as a condition of being employed the individual
claimant would be required to join a company union or to resign
from or refrain from joining any bona fide labor organization;
(4) if the individual claimant is in training with the
approval of the commissioner.
(c) Benefits paid subsequent to a claimant's avoidance or
failure to accept an offer of suitable reemployment or
reemployment which offered substantially the same or better
hourly wages and conditions of employment as were previously
provided by that employer, but was deemed unsuitable under
paragraph (a) or because the claimant was in training with the
approval of the commissioner, shall not be used as a factor in
determining the future contribution rate of the employer whose
offer was avoided or not accepted.
This paragraph shall not apply when the failure or
avoidance merely delayed acceptance of the offer and the
claimant later began full-time employment with the employer, or
when the employment was temporary in nature and the claimant
accepted other temporary employment from the employer within 30
days of the date of refusal or avoidance.
Sec. 21. [268.101] [DETERMINATIONS ON DISQUALIFICATION AND
ELIGIBILITY.]
Subdivision 1. [NOTIFICATION.] (a) Upon application for a
reemployment insurance account each claimant shall report the
name of all employers and the reasons for no longer working for
all employers during the claimant's last 30 days of employment.
(b) Upon establishment of a reemployment insurance account,
the commissioner shall notify all employers the claimant was
employed by during the claimant's last 30 days of employment
prior to making an application and all base period employers and
determined successors to those employers under section 268.06,
subdivision 22. An employer so notified shall have ten days
after the mailing of the notice to make a protest in a manner
prescribed by the commissioner raising any issue of
disqualification or any issue of eligibility. An employer so
notified shall be informed of the effect that failure to timely
protest may have on the employer charges. A protest made more
than ten days after mailing of the notice shall be considered
untimely.
(c) Each claimant shall report any employment, loss of
employment, and offers of employment received, for those weeks
the claimant made continued claims for benefits. Each claimant
who stops making continued claims during the benefit year and
later commences making continued claims during that same benefit
year shall report the name of any employer the claimant worked
for during the period between the making of continued claims, up
to a period of the last 30 days of employment, and the reason
the claimant stopped working for the employer. The claimant
shall report any offers of employment during the period between
the making of continued claims. Those employers from which the
claimant has reported a loss of employment or an offer of
employment pursuant to this paragraph shall be notified. An
employer so notified shall have ten days after the mailing of
the notice to make a protest in a manner prescribed by the
commissioner raising any issue of disqualification or any issue
of eligibility. An employer so notified shall be informed of
the effect that failure to timely protest may have on the
employer charges. A protest made more than ten days after
mailing of the notice shall be considered untimely.
Subd. 2. [DISQUALIFICATION DETERMINATION.] (a) The
commissioner shall promptly determine any issue of
disqualification raised by a timely protest made by an employer,
and mail to the claimant and that employer at the last known
address a determination of disqualification or a determination
of nondisqualification, as is appropriate. The determination
shall set forth the effect on employer charges.
(b) The commissioner shall promptly determine any issue of
disqualification raised by information obtained from a claimant
pursuant to subdivision 1, paragraph (a) or (c), and mail to the
claimant and employer at the last known address a determination
of disqualification or a determination of nondisqualification,
as is appropriate.
(c) The commissioner shall promptly determine any issue of
disqualification raised by an untimely protest made by an
employer and mail to the claimant and that employer at the last
known address a determination of disqualification or a
determination of nondisqualification as is appropriate.
Notwithstanding section 268.09, any disqualification imposed as
a result of determination issued pursuant to this paragraph
shall commence the Sunday two weeks following the week in which
the untimely protest was made. Notwithstanding any provisions
to the contrary, any relief of employer charges as a result of a
determination issued pursuant to this paragraph shall commence
the Sunday two weeks following the week in which the untimely
protest was made.
(d) If any time within 24 months from the establishment of
a reemployment insurance account the commissioner finds that a
claimant failed to report any employment, loss of employment, or
offers of employment received which were required to be provided
by the claimant under this section, the commissioner shall
promptly determine any issue of disqualification on that loss of
employment or offer of employment and mail to the claimant and
involved employer at the last known address a determination of
disqualification or a determination of nondisqualification, as
is appropriate. The determination shall set forth the effect on
employer charges.
This paragraph shall not apply if the involved employer was
notified and given the opportunity to protest pursuant to
subdivision 1, paragraph (b) or (c).
(e) A determination of disqualification or a determination
of nondisqualification shall be final unless a written appeal is
filed by the claimant or notified employer within 15 days after
mailing of the determination to the last known address. The
determination shall contain a prominent statement indicating in
clear language the method of appealing, the time within which an
appeal must be made, and the consequences of not appealing.
Proceedings on the appeal shall be conducted in accordance with
section 268.105.
(f) An issue of disqualification for purposes of this
section shall include any question of denial of benefits under
section 268.09, any question of an exception to disqualification
under section 268.09, subdivision 1, paragraph (c), any question
of benefit charge to an employer, and any question of an
otherwise imposed disqualification for which a claimant has had
requalifying earnings.
(g) Notwithstanding the requirements of this subdivision,
the commissioner is not required to mail to a claimant a
determination of nondisqualification where the claimant has had
requalifying earnings sufficient to satisfy any otherwise
potential disqualification.
Subd. 3. [ELIGIBILITY DETERMINATION.] (a) The commissioner
shall promptly determine any issue of eligibility raised by a
timely protest made by an employer and mail to the claimant and
that employer at the last known address a determination of
eligibility or a determination of ineligibility, as is
appropriate.
(b) The commissioner shall promptly determine any issue of
eligibility raised by information obtained from a claimant and
mail to the claimant and any involved employer at the last known
address a determination of eligibility or a determination of
ineligibility, as is appropriate.
(c) The commissioner shall promptly determine any issue of
eligibility raised by an untimely protest made by an employer
and mail to the claimant and that employer at the last known
address a determination of eligibility or a determination of
ineligibility, as is appropriate. Any denial of benefits
imposed as a result of determination issued pursuant to this
paragraph shall commence the Sunday two weeks following the week
in which the untimely protest was made.
(d) If any time within 24 months from the establishment of
a reemployment insurance account the commissioner finds the
claimant failed to provide requested information regarding the
claimant's eligibility for benefits, the commissioner shall
determine the issue of eligibility and mail to the claimant and
any involved employer at the last known address a determination
of eligibility or a determination of ineligibility, as is
appropriate.
This paragraph shall not apply if the involved employer was
notified, was aware, or should have been aware of the issue of
eligibility at the time of notification, and was given the
opportunity to protest pursuant to subdivision 1, paragraph (b)
or (c).
(e) A determination of eligibility or determination of
ineligibility shall be final unless a written appeal is filed by
the claimant or notified employer within 15 days after mailing
of the determination to the last known address. The
determination shall contain a prominent statement indicating in
clear language the method of appealing, the time within which an
appeal must be made, and the consequences of not appealing.
Proceedings on the appeal shall be conducted in accordance with
section 268.105.
(f) An issue of eligibility for purposes of this section
shall include any question of denial of benefits under sections
268.071, 268.072, 268.073, 268.074, and 268.08.
Subd. 4. [AMENDED DETERMINATION.] Unless an appeal has
been filed, the commissioner, on the commissioner's own motion,
upon finding that an error has occurred in the issuing of a
determination of disqualification or nondisqualification or a
determination of eligibility or ineligibility, may issue an
amended determination. Any amended determination shall be
mailed to the claimant and any involved employer at the last
known address. Any amended determination shall be final unless
a written appeal is filed by the claimant or notified employer
within 15 days after mailing of the amended determination to the
last known address. Proceedings on the appeal shall be
conducted in accordance with section 268.105.
Subd. 5. [PROMPT PAYMENT.] If a determination or amended
determination awards benefits, the benefits shall be promptly
paid regardless of any appeal period or any appeal having been
filed.
Subd. 6. [OVERPAYMENT.] A determination or amended
determination which holds a claimant disqualified or ineligible
for benefits for periods a claimant has been paid benefits is an
overpayment of those benefits subject to section 268.18.
Sec. 22. Minnesota Statutes 1995 Supplement, section
268.105, is amended by adding a subdivision to read:
Subd. 3a. [DECISIONS.] (a) If a reemployment insurance
judge's decision or the commissioner's decision awards benefits,
the benefits shall be promptly paid regardless of any appeal
period or any appeal having been filed.
(b) If a reemployment insurance judge's decision modifies
or reverses a determination awarding benefits, any benefits paid
pursuant to the determination is an overpayment of those
benefits subject to section 268.18.
(c) Except as provided in paragraph (d), if a
commissioner's decision modifies or reverses a reemployment
insurance judge's decision awarding benefits, any benefits paid
pursuant to the reemployment insurance judge's decision is an
overpayment of those benefits subject to section 268.18.
(d) If a reemployment insurance judge's decision affirms a
determination on an issue of disqualification awarding benefits
or the commissioner affirms a reemployment insurance judge's
decision on an issue of disqualification awarding benefits, the
decision, if finally reversed, shall result in a
disqualification from benefits only for weeks following the week
in which the decision reversing the award of benefits was issued
and benefits paid for that week and previous weeks shall neither
be deemed overpaid nor shall the benefits paid be considered in
determining the employer's future contribution rate under
section 268.06.
(e) If the commissioner, pursuant to subdivision 3, remands
a matter to a reemployment insurance judge for the taking of
additional evidence, the prior reemployment insurance judge's
decision shall continue to be enforced until new findings of
fact and decision are made by a reemployment insurance judge.
Sec. 23. Minnesota Statutes 1994, section 268.12, is
amended by adding a subdivision to read:
Subd. 9a. [TESTIMONIAL POWERS.] (1) In the discharge of
the duties imposed by sections 268.03 to 268.23, the
commissioner, appeal referee, or any duly authorized
representative of the commissioner, shall have power to
administer oaths and affirmations, take depositions, certify to
official acts, and issue subpoenas to compel the attendance of
witnesses and the production of books, papers, correspondence,
memoranda, and other records deemed necessary as evidence in
connection with a disputed claim or the administration of these
sections;
(2) Witnesses, other than interested parties or officers
and employees of an employing unit which is an interested party,
subpoenaed pursuant to this subdivision or sections 268.03 to
268.23, shall be allowed fees the same as witness fees in civil
actions in district court, which fees need not be paid in
advance of the time of giving of testimony, and such fees of
witnesses so subpoenaed shall be deemed part of the expense of
administering these sections;
(3) In case of contumacy by, or refusal to obey, a subpoena
issued to any person, any court of this state within the
jurisdiction of which the inquiry is carried on or within the
jurisdiction of which such person guilty of contumacy or refusal
to obey is found or resides or transacts business, upon
application by the commissioner, or referee, or any duly
authorized representative of the commissioner, shall have
jurisdiction to issue to such person an order requiring such
person to appear before the commissioner, the chair of an appeal
tribunal, referee, or any duly authorized representative of the
commissioner, there to produce evidence if so ordered or there
to give testimony relative to the matter under investigation or
in question; and any failure to obey such order of the court may
be punished by the court as a contempt thereof.
Sec. 24. Minnesota Statutes 1994, section 268.16,
subdivision 4, is amended to read:
Subd. 4. [COMPROMISE AGREEMENTS.] The commissioner, or any
officer or employee of the state department of economic security
authorized in writing by the commissioner, is authorized to
enter into an agreement in writing with any employer relating to
the liability of such employer in respect to delinquent
contributions, reimbursements, interest, penalties, and costs.
The commissioner may also enter into an agreement, with respect
to liability for delinquent contributions, interest, penalties
and costs, with any employer who has never paid any
contributions to the fund and such failure to pay contributions
was, in the opinion of the commissioner, due to an honest belief
on the part of such employer that the employer was not covered
by sections 268.03 to 268.231. Any agreements made under this
subdivision shall be subject to the approval of the attorney
general.
If such agreements are approved by the commissioner and the
attorney general, the same shall be final and conclusive; and,
except upon a showing of fraud or malfeasance or
misrepresentation of a material fact, the case shall not be
reopened as to the matters agreed upon or the agreement modified
by any officer, employee or agent of the state; and, in any
suit, action or proceeding, such agreement, or any
determination, assessment, collection, payment, abatement,
refund, or credit made in accordance therewith, shall not be
annulled, modified, set aside or destroyed.
(a) The commissioner, or an authorized representative, may
compromise in whole or in part any action, determination, or
decision which affects an employer and which has become final
during the preceding 24 months.
(b) The commissioner, or an authorized representative, may
at any time compromise delinquent employer contributions,
reimbursements, interest, penalties, and costs under this
section.
(c) Any compromise under paragraphs (a) and (b) shall be by
written agreement signed by the employing unit and the
commissioner or authorized representative.
The department shall enter into a compromise agreement only
if it is in the best interest of the state of Minnesota. The
written agreement must set forth the reason and all the terms of
the agreement. Any agreements under this section must be
approved by an attorney who is a regularly salaried employee of
the department and who has been designated by the commissioner
for that purpose.
Sec. 25. Minnesota Statutes 1995 Supplement, section
268.161, subdivision 9, is amended to read:
Subd. 9. [PERSONAL LIABILITY.] Any officer, director, or
employee of a corporation or any manager, governor, member, or
employee of a limited liability company which is an employer
under sections 268.03 to 268.231, who
(1) either individually or jointly with others, have or
should have had control of, supervision over, or responsibility
for the filing of the tax reports or the making of payments
under this chapter, and
(2) willfully fails to file the reports or to make payments
as required, shall be personally liable for contributions or
reimbursement, including interest, penalties, and costs in the
event the corporation employer does not pay to the department
those amounts for which the employer is liable.
For purposes of this subdivision, "willfulness" means that
the facts demonstrate that the responsible party used or allowed
the use of corporate or company assets to pay other creditors
knowing that the payments required under this chapter were
unpaid. An evil motive or intent to defraud is not necessary to
satisfy the willfulness requirement.
Any partner of a limited liability partnership, or
professional limited liability partnership, shall be jointly and
severally liable for contributions or reimbursement, including
interest, penalties, and costs in the event the employer does
not pay to the department those amounts for which the employer
is liable.
Any personal representative of the estate of a decedent or
fiduciary who voluntarily distributes the assets filed therein
without reserving a sufficient amount to pay the contributions,
interest, and penalties due pursuant to this chapter shall be
personally liable for the deficiency.
The personal liability of any person as provided herein
shall survive dissolution, reorganization, receivership, or
assignment for the benefit of creditors. For the purposes of
this subdivision, all wages paid by the corporation employer
shall be considered earned from the person determined to be
personally liable.
An official designated by the commissioner shall make an
initial determination as to the personal liability under this
section. The determination shall be final unless the person
found to be personally liable shall within 30 days after mailing
of notice of determination to the person's last known address
file a written protest. Upon receipt of the protest, the
official shall reexamine the personal liability determination
and either affirm or redetermine the assessment of personal
liability and a notice of the affirmation or redetermination
shall be mailed to the person's last known address. The
affirmation or redetermination shall become final unless a
written appeal is filed within ten 30 days of the date of
mailing. Proceedings on the appeal shall be conducted in
accordance with section 268.105.
Sec. 26. Minnesota Statutes 1994, section 268.164,
subdivision 1, is amended to read:
Subdivision 1. [UNEMPLOYMENT CLEARANCE REQUIRED.] The
state or a political subdivision of the state may not issue,
transfer, or renew, and must revoke a license for the conduct of
any profession, trade, or business, if the commissioner notifies
the licensing authority that the applicant owes the state
delinquent contributions, reimbursements, or benefit
overpayments. The commissioner may not notify the licensing
authority unless the applicant owes $500 or more to the
reemployment insurance fund. A licensing authority that has
received a notice from the commissioner may issue, transfer, or
renew, or not revoke the applicant's license only if (a) the
commissioner issues an unemployment tax clearance certificate;
and (b) the commissioner or the applicant forwards a copy of the
clearance to the licensing authority.
Sec. 27. Minnesota Statutes 1994, section 268.164,
subdivision 2, is amended to read:
Subd. 2. [ISSUANCE OF CLEARANCE.] The commissioner may
issue an unemployment tax clearance certificate only if (a) the
applicant does not owe the state any delinquent contributions,
reimbursements, or benefit overpayments; or (b) the applicant
has entered into a payment agreement to liquidate the delinquent
contributions, reimbursements, or benefit overpayments and is
current with all the terms of that payment agreement.
For the purposes of this section, "applicant" means: (a)
an individual if the license is issued to or in the name of an
individual, or the corporation, limited liability company, or
partnership if the license is issued to or in the name of a
corporation, limited liability company, or partnership; or (b)
an officer of a corporation, manager of a limited liability
company, or a member of a partnership, or an individual who is
liable for the delinquent contributions, reimbursements, or
benefit overpayments, either for the entity for which the
license is at issue or for another entity for which the
liability was incurred, or personally as a licensee. In the
case of a license transfer, "applicant" means both the
transferor and the transferee of the license. "Applicant" also
means any holder of a license.
Sec. 28. [268.167] [GARNISHMENT FOR DELINQUENT TAXES AND
BENEFIT OVERPAYMENTS.]
(a) The commissioner or an authorized representative may,
within six years after the date of assessment of the tax or
determination of benefit overpayment, or if a lien has been
filed under section 268.161, within the statutory period for
enforcement of the lien, give notice to any employer that an
employee of that employer owes delinquent unemployment taxes or
reimbursements including penalties, interest, and costs, or has
an unpaid benefit overpayment. The commissioner can proceed
under this subdivision only if the tax or benefit overpayment is
uncontested or if the time for appeal has expired. The
commissioner shall not proceed under this subdivision until the
expiration of 30 days after mailing to the debtor employee, at
the debtor's last known address, a written notice of garnishment.
The notice shall list:
(1) the amount of taxes, reimbursements, interest,
penalties, costs, or benefit overpayment due from the debtor;
(2) demand for immediate payment; and
(3) the commissioner's intention to serve a garnishment on
the debtor's employer pursuant to this subdivision.
The effect of the notice shall expire 180 days after it has been
mailed to the debtor provided that the notice may be renewed by
mailing a new notice which is in accordance with this
subdivision. The renewed notice shall have the effect of
reinstating the priority of the original claim. The notice to
the debtor shall be in substantially the same form as that
provided in section 571.72. The notice shall further inform the
debtor of the wage exemptions contained in section 550.37,
subdivision 14. If no statement of exemption is received by the
commissioner within 30 days from the mailing of the notice, the
commissioner may proceed under this subdivision. The notice to
the debtor's employer may be served by mail or by delivery by an
employee of the commissioner and shall be in substantially the
same form as provided in section 571.75. Upon receipt of the
notice, the employer shall retain the earnings due or to become
due to the employee, the total amount shown by the notice,
subject to the provisions of section 571.922. The employer
shall continue to retain each pay period until the notice is
released by the commissioner under section 268.161, subdivision
8. Upon receipt of notice by the employer, the claim of the
commissioner shall have priority over any subsequent
garnishments or wage assignments. The commissioner may arrange
between the employer and employee for retaining a portion of the
total amount due the employee each pay period, until the total
amount shown by the notice plus accrued interest has been
retained.
The "earnings due" any employee is defined in accordance
with section 571.921. The maximum garnishment allowed under
this subdivision for any one pay period shall be decreased by
any amounts payable pursuant to a garnishment action with
respect to which the employer was served prior to being served
with the notice of delinquency, and any amounts covered by any
irrevocable and previously effective assignment of wages; the
employer shall give notice to the commissioner of the amounts
and the facts relating to such assignment within ten days after
the service of the notice of delinquency on the form provided by
the commissioner as noted in this subdivision.
(b) If the employee ceases to be employed by the employer
before the full amount set forth in a notice of garnishment plus
accrued interest has been retained, the employer shall
immediately notify the commissioner in writing of the
termination date of the employee and the total amount retained.
No employer may discharge or otherwise discipline any employee
by the reason of the fact that the commissioner has proceeded
under this subdivision. If an employer discharges an employee
in violation of this provision, the employee shall have the same
remedy as provided in section 571.927, subdivision 2.
(c) Within ten days after the expiration of such pay
period, the employer shall remit to the commissioner, on a form
and in the manner prescribed by the commissioner, the amount
retained during each pay period under this subdivision.
(d) Paragraphs (a) to (c), except provisions imposing a
liability on the employer for failure to retain or remit, shall
apply to cases in which the employer is the United States or any
instrumentality thereof or this state or any political
subdivision thereof.
(e) The commissioner shall refund to the employee excess
amounts retained from the employee under this subdivision. If
any excess results from payments by the employer because of
willful failure to retain or remit as prescribed in paragraph
(c), the excess attributable to the employer's payment shall be
refunded to the employer.
(f) Employers required to retain delinquent amounts under
this subdivision shall not be required to compute any additional
interest, costs, or other charges to be retained.
(g) The collection remedy provided to the commissioner by
this subdivision shall have the same legal effect as if it were
a levy made pursuant to section 268.161.
Sec. 29. Minnesota Statutes 1995 Supplement, section
268.18, subdivision 1, is amended to read:
Subdivision 1. [ERRONEOUS PAYMENTS.] (a) Any claimant for
benefits who, by reason of the claimant's own mistake or through
the error of any individual engaged in the administration of
sections 268.03 to 268.231 or because of a determination or,
redetermination, or amended determination issued pursuant to
section 268.10, subdivision 2 268.07 or 268.101, has received
any sum as benefits to which the claimant was not entitled under
these sections, shall promptly return those benefits in cash to
the nearest office of the Minnesota department of economic
security. If the claimant fails to return the benefits, the
department of economic security shall, as soon as it discovers
the erroneous payment, determine the amount due and notify the
individual to return it.
(b) Unless the claimant files a written appeal with the
department of economic security within 15 days after the mailing
of the notice of determination to the claimant's last known
address or personal delivery of the notice, the determination
shall become final. Proceedings on the appeal shall be
conducted in accordance with section 268.105.
(c) The commissioner of the department of economic security
is authorized to deduct from any future benefits payable to the
claimant under these sections in either the current or any
subsequent benefit year an amount equivalent to the overpayment
determined, except that no single deduction shall exceed 50
percent of the amount of the payment from which the deduction is
made, or the overpayment may be collected the same as
contributions or reimbursements under section 268.161. If a
claimant has been overpaid benefits under the law of another
state due to error and that state certifies to the department
the facts involved and that the individual is liable under its
law to repay the benefits and requests the department to recover
the overpayment, the commissioner is authorized to deduct from
future benefits payable to the claimant in either the current or
any subsequent benefit year an amount equivalent to the amount
of overpayment determined by that state, except that no single
deduction shall exceed 50 percent of the amount of the payment
from which the deduction is made. Benefits paid for weeks more
than three years prior to the discovery of error are not
erroneous payments.
(d) Notwithstanding paragraph (a), the commissioner shall
waive recovery of an overpayment if a reemployment insurance
judge or the commissioner's representative determines the
overpayment resulted from an administrative failure to identify
that a claimant's wage credits were not earned in covered
employment.
Sec. 30. Minnesota Statutes 1994, section 268.23, is
amended to read:
268.23 [SEVERABLE.]
In the event that the United States department of labor
shall determine that any provision of sections 268.03 to
268.231, or any other provision of Minnesota Statutes relating
to reemployment insurance, is not in conformity with various
provisions of the Federal Internal Revenue Code or the Social
Security Act then such provision shall have no force or effect
for any purpose but if any such provision of sections 268.03 to
268.231, or the application thereof to any person or
circumstances, is held invalid, the remainder of said sections
and the application of such provision to other persons or
circumstances shall not be affected thereby.
Sec. 31. [REVISOR INSTRUCTION.]
In the next edition of Minnesota Statutes, the revisor
shall change the phrase "268.03 to 268.231" to "268.03 to 268.23",
wherever it appears.
Sec. 32. [REPEALER.]
(a) Minnesota Statutes 1994, section 268.04, subdivisions
18 and 24, are repealed.
(b) Minnesota Statutes 1994, section 268.10, subdivision 1,
and Minnesota Statutes 1995 Supplement, section 268.10,
subdivision 2, are repealed.
(c) Minnesota Statutes 1994, section 268.231, is repealed.
(d) Laws 1994, chapter 503, section 5, is repealed.
Sec. 33. [EFFECTIVE DATE.]
Sections 1 to 3, 5, 7 to 16, 18 to 22, 29, and 32 are
effective July 1, 1996.
Sections 4, 6, 24 to 28, 30, and 31 are effective the day
following final enactment.
Section 17 is effective December 31, 1996.
Presented to the governor March 30, 1996
Signed by the governor April 2, 1996, 12:45 p.m.
Official Publication of the State of Minnesota
Revisor of Statutes