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Minnesota Legislature

Office of the Revisor of Statutes

268.047 Benefits charged to employer.

Subdivision 1. General rule. Benefits paid to an applicant, including extended, additional, and shared work benefits, shall be charged to the tax or reimbursable account of the applicant's base period employer as and when paid except as provided in subdivisions 2 and 3. The amount of benefits charged to each base period employer's tax or reimbursable account shall be the same percentage of the total amount of benefits paid as the percentage of wage credits from the employer is of the total amount of wage credits from all the applicant's base period employers.

In making computations under this subdivision, the amount of wage credits, if not a whole dollar, shall be computed to the nearest whole dollar.

Subd. 2. Exceptions to charges for all employers. Benefits paid shall not be charged to the tax account of a taxpaying base period employer or to the reimbursable account of a base period employer that is liable for payments in lieu of taxes when:

(1) the applicant was discharged from the employment because of aggravated employment misconduct as determined under section 268.095. This exception shall apply only to benefits paid for periods after the applicant's discharge from employment;

(2) an applicant's discharge from that employment occurred because a law required removal of the applicant from the position the applicant held;

(3) the employer provided regularly scheduled part-time employment to the applicant during the applicant's base period and continues to provide the applicant with regularly scheduled part-time employment during the benefit year of at least 90 percent of the part-time employment provided in the base period, and is an involved employer because of the applicant's loss of other employment. This exception shall terminate effective the first week that the employer fails to meet the benefit year employment requirements. This exception shall apply to educational institutions without consideration of the period between academic years or terms;

(4) the employer is a fire department or firefighting corporation or operator of a life-support transportation service, and continues to provide employment for the applicant as a volunteer firefighter or a volunteer ambulance service personnel during the benefit year on the same basis that employment was provided in the base period. This exception shall terminate effective the first week that the employer fails to meet the benefit year employment requirements;

(5) the applicant's unemployment from this employer was a direct result of the condemnation of property by a governmental agency, a fire, flood, or act of nature, where 25 percent or more of the employees employed at the affected location, including the applicant, became unemployed as a result. This exception shall not apply where the unemployment was a direct result of the intentional act of the employer or a person acting on behalf of the employer;

(6) the benefits were paid by another state as a result of the transferring of wage credits under a combined wage arrangement provided for in section 268.131;

(7) the applicant stopped working because of a labor dispute at the applicant's primary place of employment if the employer was not a party to the labor dispute; or

(8) the benefits were determined overpaid benefits under section 268.18.

Subd. 3. Exceptions to charges for taxpaying employers. Benefits paid shall not be charged to the tax account of a taxpaying base period employer when:

(1) the applicant's wage credits from that employer are less than $500;

(2) the applicant quit the employment, unless it was determined under section 268.095, to have been because of a good reason caused by the employer or because the employer notified the applicant of discharge within 30 calendar days. This exception shall apply only to benefits paid for periods after the applicant's quitting the employment; or

(3) the employer discharged the applicant from employment because of employment misconduct as determined under section 268.095. This exception shall apply only to benefits paid for periods after the applicant's discharge from employment.

Subd. 4. Federal reimbursed benefits not charged. Regardless of subdivision 1, no employer's account shall be charged for benefits for which the fund is reimbursed by the federal government.

Subd. 5. Notice of benefits charged. (a) The commissioner shall notify each employer quarterly by mail or electronic transmission of the benefits that have been charged to the employer's account. Unless a protest is filed in a manner prescribed by the commissioner within 30 calendar days from the date of sending of the notice, the charges set forth in the notice shall be final and shall not be subject to collateral attack by way of review of a tax rate notice, application for a credit adjustment or refund, or otherwise.

(b) Upon receipt of a protest, the commissioner shall review the charges on the notice and determine whether there has been an error in the charging of the employer's account. The commissioner shall either affirm or make a redetermination of the charges, and a notice of affirmation or redetermination shall be sent to the employer by mail or electronic transmission.

(c) The affirmation or redetermination shall be final unless the employer files an appeal within 30 calendar days after the date the affirmation or redetermination was sent. Proceedings on the appeal shall be conducted in accordance with section 268.105.

(d) An employer may not collaterally attack, by way of a protest to a notice of benefits charged, any prior determination or decision holding that benefits shall be charged to the employer's account, that has become final.

(e) The commissioner may at any time upon the commissioner's own motion correct a clerical error that resulted in charges to an employer's account.

HIST: 1997 c 66 s 10,16,79; 1998 c 265 s 10-12; 1999 c 107 s 18-21,66