Minnesota Session Laws - 1997, Regular Session

                             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 chapter shall provide the commissioner with a quarterly 
        report of the wages paid to each employee of that employer 
        covered by this chapter.  The report must wage detail report 
        that shall include for each employee the employee's name, social 
        security number, the total wages paid to the employee, and the 
        total number of weeks in which work was performed paid 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 payment on 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.