language to be deleted (2) new language
CHAPTER 74-H.F.No. 271 An act relating to reemployment insurance; modifying wage reporting requirements for employers; amending Minnesota Statutes 1996, section 268.121. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: Section 1. Minnesota Statutes 1996, section 268.121, is amended to read: 268.121 [WAGE REPORTING.]
Beginning on April 1, 1984,(a) Each employer subject to this chaptershall provide the commissioner with a quarterly report of the wages paid to each employee of that employer covered by this chapter. The report mustwage detail report that shall include for each employee the employee's name, social security number, the total wages paid to the employee, and thetotal number of weeks in which work was performedpaid hours worked. For employees exempt from the definition of employee in section 177.23, subdivision 7, the employer shall report 40 hours worked for each week any duties were performed by a full-time employee and shall report a reasonable estimate of the hours worked for each week duties were performed by a part-time employee. The report is due and must be filed at the same time as the contribution report in accordance with rules established by the commissioner for filing of quarterly contribution reports. For the purpose of this section, "wages paid" includes wages actually or constructively paid and wages overdue and delayed beyond the usual time of paymenton or before the last day of the month following the end of the calendar quarter. (b) An employer need not include the name of the employee or other required information on the wage detail report if disclosure is specifically exempted by federal law. Sec. 2. [EFFECTIVE DATE.] Section 1 is effective for wages paid on or after January 1, 1998. Presented to the governor April 29, 1997 Signed by the governor May 1, 1997, 4:02 p.m.