1.1 	A bill for an act
1.2 	relating to unemployment insurance; eliminating a mandatory minimum penalty 
1.3 	for late filing of quarterly wage detail report; amending Minnesota Statutes 2005 
1.4 	Supplement, section 268.044, subdivision 2.
1.5 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.6 	Section 1. Minnesota Statutes 2005 Supplement, section 268.044, subdivision 2, 
1.7 	is amended to read:
1.8 		Subd. 2.Failure to timely file report; late fees. (a) Any employer that fails to 
1.9 	submit the quarterly wage detail report when due shall pay a late fee of $10 per employee, 
1.10 	computed based upon the highest of:
1.11 	(1) the number of employees reported on the last wage detail report submitted;
1.12 	(2) the number of employees reported in the corresponding quarter of the prior 
1.13 	calendar year; or
1.14 	(3) if no wage detail report has ever been submitted, the number of employees 
1.15 	listed at the time of employer registration.
1.16 	The late fee shall be waived if the wage detail report is received within 30 
1.17 	calendar days after a demand for the report is sent to the employer by mail or electronic 
1.18 	transmission. A late fee assessed an employer may not be waived more than twice each 12 
1.19 	months. ~~The amount of the late fee assessed shall not be less than $250.~~
1.20 	(b) If the wage detail report is not received in a manner and format prescribed by the 
1.21 	commissioner within 30 calendar days after demand is sent under paragraph (a), the late 
1.22 	fee assessed under paragraph (a) shall double and a renewed demand notice and notice of 
1.23 	the increased late fee shall be sent to the employer by mail or electronic transmission.
2.1 	(c) Late fees due under this subdivision may be compromised under section 268.067
2.2 	where good cause for late submission is found by the commissioner.

2.3 	EFFECTIVE DATE. This section is effective the day following final enactment 
2.4 	and applies to wage detail reports due on and after that date.