1999 Minnesota Statutes

     268.044 Wage reporting. 

    Subdivision 1.    Wage detail report.  (a) Each employer 
 that has employees in covered employment shall provide the 
 commissioner with a quarterly wage detail report.  The report 
 shall include for each employee in covered employment, the 
 employee's name, social security number, the total wages paid to 
 the employee, and total number of paid hours worked.  For 
 employees exempt from the definition of employee in section 
 177.23, subdivision 7, clause (6), 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 on or before the 
 last day of the month following the end of the calendar quarter. 

    (b) The employer may report the wages paid to the nearest 
 whole dollar amount. 

    (c) 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. 

    Subd. 2.    Failure to file report.  Any employer who 
 fails to file the wage detail report shall pay to the 
 department, for each month the report is delinquent, a penalty 
 of one-half of one percent of total wages paid that quarter.  
 The penalty shall not be assessed if the wage detail report is 
 properly made and filed within 30 calendar days after a demand 
 for the report is mailed to the employer's address of record.  
 In no case shall the amount of the penalty, if assessed, be less 
 than $25.  Penalties due under this subdivision may be waived 
 where good cause for late filing is found by the commissioner.  

    Subd. 3.    Missing or erroneous information.  Any 
 employer who files the wage detail report, but knowingly fails 
 to include any of the required information or knowingly enters 
 erroneous information, shall be subject to a penalty of $25 for 
 each employee for whom the information is missing or erroneous.  

    Subd. 4.    Penalties.  The penalties provided for in 
 subdivisions 2 and 3 are in addition to interest and other 
 penalties imposed by this chapter and shall be collected in the 
 same manner as delinquent taxes and shall be credited to the 
 contingent account. 

    HIST: 1Sp1982 c 1 s 42; 1986 c 444; 1987 c 362 s 24; 1987 c 
 370 art 2 s 16; 1987 c 385 s 26; 1997 c 66 s 79,80; 1997 c 74 s 
 1; 1Sp1997 c 5 s 7; 1998 c 265 s 8 

*   NOTE:  Subdivision 1 was also amended by Laws 1997, chapter 
*66, section 64, to read as follows: 

*   "Subdivision 1.    Wage detail report.  (a) Each 
*employer subject to this chapter shall provide the commissioner 
*with a quarterly report known as the wage detail report, that 
*shall include, for each employee covered by this chapter, the 
*employee's name, social security number, and the total wages 
*paid to the employee.  The report is due and must be filed 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."