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.