Subdivision 1. Scope. Unless the language or context clearly indicates that a different meaning is intended, the following words, terms and phrases, for the purposes of sections 268.03 to 268.23, shall be given the meanings subjoined to them.
Subd. 2. Base period. "Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of a claimant's benefit year; except: (a) if during the base period a claimant received workers' compensation for temporary disability under chapter 176 or a similar law of the United States, or if a claimant whose own serious illness caused a loss of work for which the claimant received compensation due to the illness from some other source or under a law of this state other than chapter 176 or a similar law of the United States, the claimant's base period shall be lengthened to the extent stated as follows:
(1) if a claimant was compensated, as described above, for a loss of work of seven to 13 weeks, the original base period shall be extended to include one calendar quarter preceding the original base period; or
(2) if a claimant was compensated, as described above, for a loss of work of 14 to 26 weeks, the original base period shall be extended to include two calendar quarters preceding the original base period; or
(3) if a claimant was compensated, as described above, for a loss of work of 27 to 39 weeks, the original base period shall be extended to include the first three calendar quarters preceding the original base period; or
(4) if a claimant was compensated, as described above, for a loss of work of 40 to 52 weeks, the original base period shall be extended to include the first four quarters preceding the original base period; or
(b) if the commissioner finds that, during the base period described above, the claimant subject to clause (a) has insufficient wage credits to establish a reemployment insurance account, the claimant may request a determination of a reemployment insurance account using an alternate base period of the last four completed calendar quarters preceding the first day of a claimant's benefit year. This alternate base period may be used by a claimant only once during any five calendar year period to establish a reemployment insurance account.
In no instance shall the base period be extended to include more than four additional calendar quarters.
No base period, extended base period, or alternate base period under paragraph (b) shall include wage credits upon which a claim was established and benefits were paid with respect to that reemployment insurance account.
Subd. 4. Benefit year. "Benefit year" with respect to any claimant means the period of 52 calendar weeks beginning with the first day of the first week with respect to which the claimant establishes a reemployment insurance account. For claimants with a reemployment insurance account established effective January 1, April 1, July 1, or October 1, the benefit year will be a period of 53 weeks beginning with the first week with respect to which the claimant establishes a reemployment insurance account.
Subd. 5. Calendar quarter. "Calendar quarter" means the period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31.
Subd. 5a. Claimant. "Claimant" means an individual who has made an application for a reemployment insurance account and has established or is actively pursuing the establishment of a reemployment insurance account.
Subd. 7. Corporation. "Corporation" includes associations, joint-stock companies, and insurance companies. This definition shall not be exclusive.
Subd. 8. Repealed, 1997 c 66 s 81
Subd. 9. Employing unit. "Employing unit" means any individual or type of organization, including any partnership, limited liability company, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor of any of the foregoing, or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals performing services for it. All individuals performing services within this state for any employing unit which maintains two or more separate establishments within this state shall be deemed to be employed by a single employing unit. Each individual employed to perform or assist in performing the work of any agent or individual employed by an employing unit shall be deemed to be employed by such employing unit whether such individual was hired or paid directly by such employing unit or by such agent or individual, provided the employing unit had actual or constructive knowledge of such work. Any private or nonprofit organization or government agency providing or authorizing the hiring of homeworkers, personal care attendants, or other individuals performing similar services in the private home of an individual is the employing unit of the homeworker, attendant or similar worker whether the agency pays the employee directly or provides funds to the recipient of the services to pay for the services.
Subd. 10. Employer. "Employer" means: (1) Any employing unit which, after December 31, 1995, has one or more individuals performing services in employment for which there were wages paid, within either the current or preceding calendar year, except as provided in clause (17);
(2) Any employing unit (whether or not an employing unit at the time of acquisition) which acquired the organization, trade, or business, or substantially all of the assets thereof, of another employing unit which at the time of such acquisition was an employer subject to this law; or which acquired a part of the organization, trade, or business of another employing unit which at the time of such acquisition was an employer subject to this law;
(3) For purposes of clause (1), employment shall include service which would constitute employment but for the fact that such service is deemed to be performed entirely within another state pursuant to an election under an arrangement entered into (in accordance with section 268.13, subdivision 1) by the commissioner and an agency charged with the administration of any other state or federal unemployment compensation law;
(4) Any employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another employing unit, and which, if treated as a single unit with such other employing unit, would be an employer under clause (1);
(5) Any employing unit which, together with one or more other employing units, is owned or controlled (by legally enforceable means or otherwise) directly or indirectly by the same interests, or which owns or controls one or more other employing units (by legally enforceable means or otherwise) and which, if treated as a single unit with such other employing units or interests or both, would be an employer under clause (1), except as provided in clause (17);
(6) Any joint venture composed of one or more employers as otherwise defined herein;
(7) Any nonresident employing unit which employs within this state one or more employees for one or more weeks;
(8) Any employing unit for which service in employment, as defined in subdivision 12, clause (9), is performed;
(9) Any employing unit which, having become an employer under the preceding clauses or clause (14), (15), or (16), has not, under section 268.042, ceased to be an employer subject to these sections;
(11) Notwithstanding any inconsistent provisions of sections 268.03 to 268.23, any employing unit not an employer by reason of any other clause of this subdivision for which service is performed with respect to which such employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment compensation fund or which, as a condition for the approval of this law for full tax credit against the tax imposed by the federal unemployment tax act, is required pursuant to such act, to be an "employer" under the law;
(12) Except as provided in clause (11), and notwithstanding any other provisions of sections 268.03 to 268.23, no employing unit shall be initially determined a subject employer on the basis of covered employment performed more than four years prior to the year in which such determination is made, unless the commissioner finds that the records of such employment experience were fraudulently concealed or withheld for the purpose of escaping liability under said sections;
(13) Any employing unit for which service in employment, as defined in subdivision 12, clause (7), is performed;
(14) Any employing unit for which service in employment as defined in subdivision 12, clause (8), is performed;
(15) Any employing unit for which agricultural labor as defined in subdivision 12, clause (13), is performed;
(16) Any employing unit for which domestic service in employment as defined in subdivision 12, clause (14), is performed;
(17) (a) In determining whether or not an employing unit for which domestic service and other than domestic service is performed is an employer under clause (1) or (5), the wages earned or the employment of an employee performing domestic service shall not be taken into account.
(b) In determining whether or not an employing unit for which agricultural labor and other than agricultural labor is performed is an employer under clause (1), (8) or (16), the wages earned or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. If an employing unit is an employer of agricultural labor the determination of whether it is an "employer" shall be governed by clause (1).
Subd. 11. Employee. "Employee" means every individual, whether male, female, citizen, alien, or minor, who is performing, or subsequent to January 1, 1936, has performed services in insured work.
Subd. 12. Employment. "Employment" means:
(1) Any service performed, including service in interstate commerce, by;
(a) any officer of any corporation;
(b) any member of a limited liability company who is a servant under the law of master and servant;
(c) any individual who performs services for remuneration for any person as an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages, or laundry or dry cleaning services, for a principal, or as a traveling or city salesperson, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, a principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations; or
(d) any individual who is a servant under the law of master and servant or who performs services for any employing unit, unless such services are performed by an independent contractor.
Provided, that for purposes of clause (1)(c), the term "employment" shall include services described above only if the contract of service contemplates that substantially all of the services are to be performed personally by such individual, the individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation), and the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.
(2) The term "employment" shall include an individual's entire service, performed within or both within and without this state if (a) the service is localized in this state; or (b) the service is not localized in any state but some of the service is performed in this state and (1) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this state; or (2) the base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.
(3) Service shall be deemed to be localized within a state if (a) the service is performed entirely within such state; or (b) the service is performed both within and without such state, but the service performed without such state is incidental to the individual's service within the state, for example, is temporary or transitory in nature or consists of isolated transactions.
(4) The term "employment" shall include an individual's service wherever performed within the United States or Canada, if
(a) such service is not covered under the unemployment compensation law of any other state or Canada; and
(b) the place from which the service is directed or controlled is in this state.
(5)(a) Service covered by an election pursuant to section 268.042, subdivision 3; and
(b) service covered by an arrangement pursuant to section 268.13 between the commissioner and the agency charged with the administration of any other state or federal employment security law, pursuant to which all service performed by an individual for an employing unit is deemed to be performed entirely within this state, shall be deemed to be employment if the commissioner has approved an election of the employing unit for which such service is performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be employment.
(6) Notwithstanding any inconsistent provisions of sections 268.03 to 268.23, the term "employment" shall include any services which are performed by an individual with respect to which an employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state reemployment insurance fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this law.
(7) Service performed by an individual in the employ of the state of Minnesota or any instrumentality which is wholly owned by the state of Minnesota or in the employ of this state and one or more other states or an instrumentality of this state and one or more of its political subdivisions or an instrumentality of this state and another state or an instrumentality of this state and one or more political subdivisions of another state if such service is excluded from "employment" as defined by section 3306(c)(7) of the Federal Unemployment Tax Act and is not excluded from "employment" under clause (10).
(8) Service performed by an individual in the employ of any political subdivision of the state of Minnesota or instrumentality thereof or an instrumentality of two or more political subdivisions of this state or any instrumentality of a political subdivision of this state and another state or political subdivisions of another state if such service is excluded from "employment" as defined by section 3306(c)(7) of the Federal Unemployment Tax Act and is not excluded from "employment" under clause (10).
(9) Service performed by an individual in the employ of a religious, charitable, educational or other organization but only if the following conditions are met:
(a) the service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of section 3306(c)(8) of that act; and
(b) the organization had one or more individuals in employment for some portion of a day in each of 20 different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.
(10) For the purposes of clauses (7), (8), and (9), the term "employment" does not apply to service performed:
(a) in the employ of a church or convention or association of churches, or an organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches; or
(b) by a duly ordained, commissioned, or licensed minister of a church in the exercise of a ministry or by a member of a religious order in the exercise of duties required by such order; or
(c) in a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or a program providing remunerative work for individuals who because of an impaired physical or mental capacity cannot be readily absorbed in the competitive labor market, by an individual receiving the rehabilitation or remunerative work. This exclusion applies only to services performed in a facility which is certified by the Minnesota department of economic security, division of rehabilitative services or in day training and habilitation programs licensed by the department of human services, and is limited to the effective period of the certificate or license; or
(d) as part of an unemployment work relief or work training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training. This exclusion shall not apply to programs that provide for and require unemployment insurance coverage for the participants; or
(e) by an inmate of a custodial or penal institution; or
(f) in the employ of governmental entities referred to in clauses (7) and (8) if such service is performed by an individual in the exercise of duties:
(i) as an elected official,
(ii) as a member of a legislative body, or a member of the judiciary,
(iii) as a member of the Minnesota national guard or air national guard,
(iv) as an employee serving only on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency,
(v)(a) in a position with the state of Minnesota which is a major nontenured policy making or advisory position in the unclassified service, or
(b) a policy making position with the state of Minnesota or a political subdivision the performance of the duties of which ordinarily does not require more than eight hours per week; or
(c) in a position with a political subdivision which is a major nontenured policy making or advisory position.
(11) The term "employment" shall include the service of an individual who is a citizen of the United States, performed outside the United States, except in Canada, in the employ of an American employer (other than service which is deemed "employment" under the provisions of clause (2), (3), or (4) or the parallel provisions of another state's law) if:
(a) The employer's principal place of business in the United States is located in this state; or
(b) The employer has no place of business in the United States, but the employer is an individual who is a resident of this state, or the employer is a corporation which is organized under the laws of this state, or the employer is a partnership or a trust and the number of partners or trustees who are residents of this state is greater than the number who are residents of any one other state; or
(c) None of the criteria of clauses (a) and (b) is met but the employer has elected coverage in this state, or the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the law of this state.
(d) An "American employer," for the purposes of this subdivision, means a person who is an individual who is a resident of the United States, or a partnership if two-thirds or more of the partners are residents of the United States, or a trust, if all of the trustees are residents of the United States, or a corporation organized under the laws of the United States or of any state;
(e) As used in this subdivision, the term "United States" includes the states, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands.
(12) Notwithstanding clause (2), all service performed by an officer or member of the crew of an American vessel on or in connection with such vessel, if the operating office, from which the operations of such vessel operating on navigable waters within, or within and without, the United States are ordinarily and regularly supervised, managed, directed, and controlled is within this state.
(13) Service performed by an individual in agricultural labor as defined in clause (15)(a) when:
(a) Such service is performed for a person who:
(i) during any calendar quarter in either the current or the preceding calendar year paid wages of $20,000 or more to individuals employed in agricultural labor, or
(ii) for some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or preceding calendar year employed in agricultural labor four or more individuals regardless of whether they were employed at the same time.
(b) For the purpose of this clause (13) any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person shall be treated as an employee of the crew leader:
(i) if the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act; or substantially all of the members of the crew operate or maintain tractors, mechanized harvesting or crop dusting equipment, or any other mechanized equipment, which is provided by the crew leader; and
(ii) if the individual is not an employee of another person as determined by clause (1).
(c) For the purpose of this clause (13) in the case of any individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of the crew leader under subclause (13)(b):
(i) such other person and not the crew leader shall be treated as the employer of such individual; and
(ii) such other person shall be treated as having paid wages to such individual in an amount equal to the amount of wages paid to such individual by the crew leader (either on the crew leader's behalf or on behalf of such other person) for the service in agricultural labor performed for such other person.
(d) For the purposes of this clause (13) the term "crew leader" means an individual who:
(i) furnishes individuals to perform service in agricultural labor for any other person,
(ii) pays (either on the crew leader's own behalf or on behalf of such other person) the individuals so furnished by the crew leader for the service in agricultural labor performed by them, and
(iii) has not entered into a written agreement with such other person under which such furnished individual is designated as an employee of such other person.
(e) For the purposes of this clause (13) services performed by an officer or shareholder of a family farm corporation shall be excluded from agricultural labor and employment unless said corporation is an employer as defined in section 3306(a)(2) of the Federal Unemployment Tax Act.
(f) For the purposes of this clause (13), services performed by an individual 16 years of age or under shall be excluded from agricultural labor and employment unless the employer is an employer as defined in section 3306(a)(2) of the Federal Unemployment Tax Act.
(14) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority performed for a person who paid wages of $1,000 or more in any calendar quarter in either the current or preceding calendar year to individuals employed in domestic service.
"Domestic service" includes all service for an individual in the operation and maintenance of a private household, for a local college club, or local chapter of a college fraternity or sorority as distinguished from service as an employee in the pursuit of an employer's trade, occupation, profession, enterprise, or vocation.
(15) The term "employment" shall not include:
(a) Agricultural labor. Service performed by an individual in agricultural labor, except as provided in clause (13). The term "agricultural labor" includes all services performed:
(1) On a farm, in the employ of any person or family farm corporation, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, fur-bearing animals and wildlife;
(2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a tornadic-like storm, if the major part of such service is performed on a farm;
(3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, as amended (46 Statutes 1550, section 3; United States Code, title 12, section 1141j) or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes;
(4) In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity; but only if such operator produced more than one-half of the commodity with respect to which such service is performed, or in the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described herein, but only if such operators produced more than one-half of the commodity with respect to which such service is performed; however, the provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption; or
(5) On a farm operated for profit if such service is not in the course of the employer's trade or business.
As used herein, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
(b) Casual labor not in the course of the employing unit's trade or business;
(c) Service performed on the navigable waters of the United States as to which this state is prohibited by the constitution and laws of the United States of America from requiring contributions of employers with respect to wages as provided in sections 268.03 to 268.23;
(d) Service performed by an individual in the employ of a son, daughter, or spouse, and service performed by a child under the age of 18 in the employ of the child's father or mother;
(e) Service performed in the employ of the United States government, or any instrumentality of the United States exempt under the Constitution of the United States from the contributions imposed by sections 268.03 to 268.23, except that with respect to such service and to the extent that the Congress of the United States shall permit states to require any instrumentalities of the United States to make payments into a reemployment insurance fund under a state reemployment insurance act; then, to the extent permitted by Congress, and from and after the date as of which such permission becomes effective, all of the provisions of these sections shall be applicable to such instrumentalities and to services performed for such instrumentalities in the same manner, to the same extent, and on the same terms as to all other employers, employing units, individuals, and services; provided, that if this state shall not be certified for any year by the United States Department of Labor under section 3304(c) of the federal Internal Revenue Code, the payments required of such instrumentalities with respect to such year shall be refunded by the commissioner from the fund in the same manner and within the same period as is provided in section 268.057, subdivision 7, with respect to contributions erroneously collected;
(f) Service with respect to which reemployment insurance is payable under an unemployment compensation system established by an act of Congress;
(g)(1) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or section 521 of the federal Internal Revenue Code, if the remuneration for such service is less than $50; or
(2) Service performed in the employ of a school, college, or university, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university; or
(3) Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such institution has so certified to the employer, except that this paragraph shall not apply to service performed in a program established for or on behalf of an employer or group of employers;
(h) Service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(i) Service performed in the employ of an instrumentality wholly owned by a foreign government, if
(1) The service is of a character similar to that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and
(2) The commissioner finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States government and of instrumentalities thereof.
(j) Service covered by an arrangement between the commissioner and the agency charged with the administration of any other state or federal employment security law pursuant to which all services performed by an individual for an employing unit during the period covered by such employing unit's duly approved election, are deemed to be performed entirely within such agency's state;
(k) Service performed in the employ of a hospital, if such service is performed by a patient of the hospital, as defined in clause (17);
(l) Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered and approved pursuant to state law; and service performed as an intern in the employ of a hospital by an individual who has completed a four years' course in a medical school chartered and approved pursuant to state law;
(m) Service performed by an individual other than a corporate officer, for a person as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commission (the word "insurance" as used in this subdivision shall include an annuity and an optional annuity);
(n) Service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution;
(o) Service performed by an individual other than a corporate officer, for a person as a real estate salesperson, if all such service performed by such individual for such person is performed for remuneration solely by way of commission;
(p) If the service performed during one-half or more of any pay period by an individual for the person employing the individual constitutes employment, all the service of such individual for such period shall be deemed to be employment; but if the service performed during more than one-half of any such pay period by an individual for the person employing the individual does not constitute employment, then none of the service of such individual for such period shall be deemed to be employment. As used in this subdivision, the term "pay period" means a period of not more than a calendar month for which a payment or remuneration is ordinarily made to the individual by the person employing the individual.
(q) Services performed for a state, other than the state of Minnesota, or an instrumentality wholly owned by such other state or political subdivision of such other state;
(r) Services performed as a direct seller as defined in United States Code, title 26, section 3508;
(s) Notwithstanding clauses (1)(a) and (15)(m), services performed as an officer of a township mutual insurance company or farmer's mutual insurance company operating pursuant to chapter 67A.
(16) "Institution of higher education," for the purposes of this chapter, means an educational institution which:
(a) Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;
(b) Is legally authorized in this state to provide a program of education beyond high school;
(c) Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and
(d) Is a public or other nonprofit institution.
(e) Notwithstanding any of the foregoing provisions of this clause, all colleges and universities in this state are institutions of higher education for purposes of this section.
(17) "Hospital" means an institution which has been licensed, certified or approved by the department of health as a hospital.
Subd. 12a. Independent contractor/construction. A worker doing commercial or residential building construction or improvement, in the public or private sector, performing services in the course of the trade, business, profession, or occupation of the employing unit, shall be considered an employee under the law of master and servant and not an "independent contractor" under subdivision 12, clause (1)(d) unless the worker meets all the following conditions:
(1) maintains a separate business with the independent contractor's own office, equipment, materials, and other facilities;
(2) holds or has applied for a federal employer identification number;
(3) operates under contracts to perform specific services or work for specific amounts of money under which the independent contractor controls the means of performing the services or work;
(4) incurs the main expenses related to the service or work that the independent contractor performs under contract;
(5) is responsible for the satisfactory completion of work or services that the independent contractor contracts to perform and is liable for a failure to complete the work or service;
(6) receives compensation for work or service performed under a contract on a commission or per job or competitive bid basis and not on any other basis;
(7) may realize a profit or suffer a loss under contracts to perform work or service;
(8) has continuing or recurring business liabilities or obligations; and
(9) the success or failure of the independent contractor's business depends on the relationship of business receipts to expenditures.
Subd. 13. Repealed, 1997 c 66 s 81
Subd. 14. Repealed, 1997 c 66 s 81
Subd. 15. Filing; filed. "Filing" or "filed" means the delivery of any document to the commissioner or any of the commissioner's agents, or the depositing of the document in the United States mail properly addressed to the department with postage prepaid, in which case the document shall be considered filed on the day indicated by the cancellation mark of the United States Postal Service.
If, where allowed, an application, protest, appeal, or other required action is made by telephone or electronic transmission, it shall be considered filed on the day received by the department.
Subd. 17. Insured work. "Insured work" means employment for employers as defined in this section, except that for the purposes of satisfying of disqualifications, the term "insured work" shall include insured work under a similar law of any other state or employment covered under the Railroad Unemployment Compensation Act, and United States Code, title 5, chapter 85. Periods for which an individual receives back pay are periods of insured work for benefit purposes, except for the satisfying of disqualifications.
Subd. 18. Repealed, 1996 c 417 s 32
Subd. 19. Person. "Person" means an individual, trust or estate, a partnership or a corporation.
Subd. 20. Repealed, 1997 c 66 s 81
Subd. 21. Repealed, 1997 c 66 s 81
Subd. 22. State. "State" includes, in addition to the states of the United States of America, Puerto Rico, the District of Columbia and the Virgin Islands.
Subd. 22a. State's average annual and average weekly wage. (a) On or before June 30 of each year, the commissioner shall calculate the state's average annual wage and the state's average weekly wage in the following manner:
(1) The sum of the total monthly employment reported by all employers subject to this law for the previous calendar year shall be divided by 12 to calculate the average monthly employment.
(2) The sum of the total wages reported by all employers subject to this law for the previous calendar year shall be divided by the average monthly employment to calculate the state's average annual wage.
(3) The state's average annual wage shall be divided by 52 to calculate the state's average weekly wage.
(b) For purposes of contributions under section 268.06, subdivision 1, the state's average annual wage shall apply to the calendar year succeeding the calculation.
(c) For purposes of calculating the maximum weekly benefit amount payable on any reemployment insurance account under section 268.07, subdivision 2, paragraph (c), the state's average weekly wage shall apply to the 12-month period beginning July 1 of the calendar year of the calculation.
Subd. 23. Unemployment. An individual shall be deemed "unemployed" in any week during which the individual performs no service and with respect to which no wages are payable to the individual, or in any week of less than full-time work if the wages payable with respect to such week are less than the individual's weekly benefit amount. Any individual unemployed as a result of a uniform vacation shutdown shall not be deemed to be voluntarily unemployed. The commissioner may, prescribe rules relating to the payment of benefits to such unemployed individuals.
Subd. 24. Repealed, 1996 c 417 s 32
Subd. 25. Wages. "Wages" means all remuneration for services, including commissions; bonuses; back pay as of the date of payment; tips and gratuities paid to an employee by a customer of an employer and accounted for by the employee to the employer; sickness and accident disability payments, except as otherwise provided in this subdivision; and the cash value of all remuneration in any medium other than cash, except that the term shall not include:
(a) The amount of any payment made to, or on behalf of, an employee under a plan or system established by an employer that makes provision for employees generally or for a class or classes of employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for a payment), on account of (1) retirement or (2) medical and hospitalization expenses in connection with sickness or accident disability, or (3) death, provided the employee has not the option to receive, instead of provision for a death benefit, any part of the payment, or if the death benefit is insured, any part of the insurance premium paid by the employer and has no right, under the provisions of the plan or system or policy of insurance to assign the benefit, or to receive cash in lieu of a benefit either upon withdrawal from the plan or system or upon termination of the plan or system or policy of insurance or of employment with the employer;
(b) The payment by an employer (without deduction from the remuneration of the employee) (1) of the tax imposed upon an employee under section 3101 of the federal Internal Revenue Code, or (2) of any payment required from an employee under a state reemployment insurance law, with respect to remuneration paid to an employee for domestic service in a private home of the employer or for agricultural labor;
(c) Any payments made to a former employee during the period of active military service in the armed forces of the United States by the employer, whether legally required or not;
(d) Any payment made to, or on behalf of, an employee or beneficiary (1) from or to a trust described in section 401(a) of the federal Internal Revenue Code that is exempt from tax under section 501(a) of the code at the time of the payment unless the payment is made to an employee of the trust as remuneration for services rendered as an employee and not as a beneficiary of the trust, or (2) under or to an annuity plan that, at the time of the payment is a plan described in section 403(a) of the federal Internal Revenue Code;
(e) Sickness or accident disability payments made by the employer after the expiration of six calendar months following the last calendar month in which the individual worked for the employer;
(f) Disability payments made under the provisions of any workers' compensation law;
(g) Sickness or accident disability payments made by a third party payer such as an insurance company;
(h) Payments made into a fund, or for the purchase of insurance or an annuity, to provide for sickness or accident disability payments to employees pursuant to a plan or system established by the employer that provides for the employer's employees generally or for a class or classes of employees;
(i) Nothing in this subdivision shall exclude from the term "wages" any payment made under any type of salary reduction agreement, including payments made under a cash or deferred arrangement and cafeteria plan, as defined in sections 401(k) and 125, respectively, of the federal Internal Revenue Code, to the extent that the employee has the option to receive the payment in cash.
Subd. 25a. Wages paid. "Wages paid" means the amount of wages which have been actually paid or which have been credited to or set apart for the employee so that payment and disposition is under the control of the employee. Wage payments delayed beyond their regularly scheduled pay date are considered "actually paid" on the missed pay date. Any wages earned but not paid with no scheduled date of payment shall be considered "actually paid" on the last day services are performed in employment before separation.
Wages paid shall not include wages earned but not paid except as provided for in this subdivision.
Subd. 25b. Taxable wages. (a) "Taxable wages" means those wages paid to an employee each calendar year up to an amount equal to 60 percent of the state's average annual wage, rounded to the nearest $100.
(b) Taxable wages includes the amount of wages paid by the employer's predecessor in this state or under the reemployment insurance law of any other state. Any credit given for amounts reported under the reemployment insurance law of another state shall be limited to that state's taxable wage base.
Subd. 26. Wage credits. "Wage credits" mean the amount of wages paid within the base period for insured work.
Subd. 27. Week. "Week" means calendar week, ending at midnight Saturday, or the equivalent thereof, as determined in accordance with rules prescribed by the commissioner.
Subd. 28. Weekly benefit amount. "Weekly benefit amount" with respect to any particular week of total unemployment means the amount of benefits computed in accordance with the provisions of section 268.07, which an individual would be entitled to receive for such week, if totally unemployed and eligible.
Subd. 29. Repealed, 1987 c 362 s 27
Subd. 30. Repealed, 1987 c 362 s 27
Subd. 31. Family farm corporation. "Family farm corporation" has the meaning given to it in section 500.24, subdivision 2.
Subd. 32. Repealed, 1997 c 66 s 81
Subd. 33. Back pay. "Back pay" means a retroactive payment of money by an employer to an employee or former employee for lost wages because of the employer's noncompliance with a state or federal law or a collective bargaining agreement as determined in an arbitration award, administrative or judicial decision, or negotiated settlement. The period to which the payment shall be applied shall commence immediately following the last day of work or as specified in the arbitration award, administrative or judicial decision, or negotiated settlement.
Subd. 34. Contribution report. "Contribution report" means the summary report of wages paid and employment used to determine the amount of contributions due by employers on a calendar quarter basis. An auxiliary report broken down by business locations, when required by the commissioner, is part of the contribution report. The auxiliary report shall contain the number of employees for each month, and the quarterly total wages, excess wages, taxable wages, and tax for each location.
Subd. 35. Repealed, 1997 c 66 s 81
Subd. 36. High quarter. "High quarter" means the calendar quarter in an individual's base period for which the individual's total wage credits during that quarter are equal to or greater than the individual's total wage credits during any other calendar quarter in the individual's base period.
HIST: (4337-22) Ex1936 c 2 s 2; 1937 c 43 s 1; 1937 c 306; 1939 c 443 s 1; 1941 c 554 s 1; 1943 c 650 s 1; 1945 c 376 s 1; 1947 c 432 s 1,2; 1947 c 574 s 1; 1949 c 605 s 1; 1951 c 442 s 1; 1953 c 97 s 1,2; 1953 c 603 s 1; 1955 c 380 s 1; 1957 c 467 s 1; 1957 c 873 s 1; 1957 c 883 s 1; 1959 c 595 s 1,2; 1959 c 702 s 1; 1963 c 562 s 1; 1963 c 588 s 1; 1965 c 45 s 39; 1965 c 741 s 1-5; 1967 c 439 s 1,2; 1967 c 573 s 1,2; 1969 c 567 s 3; 1969 c 585 s 1; 1969 c 854 s 1-5; 1969 c 1129 art 10 s 2; 1971 c 942 s 1,2; 1973 c 65 s 1; 1973 c 123 art 5 s 7; 1973 c 254 s 3; 1973 c 431 s 1; 1973 c 599 s 1; 1973 c 725 s 51; 1975 c 143 s 1; 1975 c 336 s 1-5; 1976 c 2 s 90; 1976 c 43 s 1,2; 1977 c 4 s 1-3; 1977 c 297 s 1-5; 1977 c 430 s 24; 1978 c 688 s 1; 1978 c 722 s 3; 1979 c 181 s 1-3; 1979 c 212 s 1; 1980 c 508 s 1; 1Sp1982 c 1 s 1-3; 1983 c 216 art 1 s 87; 1983 c 372 s 1-7; 1984 c 654 art 5 s 58; 1984 c 655 art 1 s 44; 1985 c 248 s 43,70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 333 s 22; 1987 c 362 s 1-8; 1987 c 385 s 1-6,8,9; 1989 c 65 s 1,2; 1989 c 209 art 2 s 1,30; 1990 c 426 art 2 s 1; 1991 c 199 art 2 s 1; 1992 c 484 s 1-3; 1993 c 67 s 1,2; 1993 c 137 s 7; 1994 c 483 s 1; 1994 c 488 s 8; 1994 c 512 s 3; 1995 c 54 s 1; 1996 c 417 s 1-3,31; 1997 c 66 s 3-9,79
Official Publication of the State of Minnesota
Revisor of Statutes