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Minnesota Legislature

Office of the Revisor of Statutes

Key: (1) language to be deleted (2) new language

                            CHAPTER 80-H.F.No. 1880 
                  An act relating to reemployment compensation; 
                  providing less frequent payment schedules for certain 
                  employers; providing for noncharging of benefits in 
                  certain situations; proposing coding for new law in 
                  Minnesota Statutes, chapter 268. 
        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
           Section 1.  [268.048] [BENEFITS NOT CHARGED IN 
        WELFARE-TO-WORK.] 
           (a) The commissioner shall, prior to computing a 
        contribution rate, remove benefit charges from the account of a 
        contributing employer if the claimant to whom those benefits 
        were paid was: 
           (1) a primary wage earner who was a recipient of cash 
        benefits under a Minnesota welfare program in the calendar 
        quarter or immediately preceding calendar quarter that wages 
        were first paid by that employer; 
           (2) paid wages by that employer in no more than two 
        calendar quarters; and 
           (3) paid wages by that employer of less than $3,000. 
           (b) This section shall only apply to benefit charges 
        accruing after July 1, 1997. 
           (c) If the commissioner finds that an employer discharged 
        the claimant, or engaged in the employment practice of 
        discharging workers, in order to meet the requirements of 
        paragraph (a), clauses (2) and (3), this section shall not 
        apply.  In addition, the employer's action shall constitute 
        employer misconduct and the penalties under section 268.18, 
        subdivision 6, shall be assessed. 
           Sec. 2.  [268.0511] [ANNUAL PAYMENT OF SMALL LIABILITIES.] 
           (a) An employer may file contribution reports and pay 
        contributions and assessments for any calendar year on an annual 
        basis if the employer: 
           (1) has an experience rating of zero for that calendar 
        year; 
           (2) had total taxable wages paid in the 12-month period 
        ending the prior June 30 of less than five times the state's 
        taxable wage base; and 
           (3) has no outstanding contribution or assessment 
        liability, including penalties and interest. 
           (b) Contribution reports and contributions and assessments 
        due under this section for any calendar year shall be paid on or 
        before the following January 31. 
           Sec. 3.  [SUNSET.] 
           Section 1 expires July 1, 1999. 
           Sec. 4.  [EFFECTIVE DATE.] 
           Section 1 is effective July 1, 1997.  Section 2 is 
        effective January 1, 1999. 
           Presented to the governor May 1, 1997 
           Signed by the governor May 2, 1997, 3:00 p.m.