2000 Minnesota Statutes

     355.13 Employees, contributions. 

    Subdivision 1.  Effective retroactively with respect to 
 services performed after December 31, 1954, by its employees who 
 are such on the date of the agreement or modification, each and 
 every employing unit shall pay into the contribution fund 
 contributions with respect to wages equal to the sum of the 
 taxes which would be imposed by the Federal Insurance 
 Contributions Act if the services covered by the agreement 
 constituted employment within the meaning of that act.  

    Subd. 2.  Effective retroactively with respect to services 
 performed after December 31, 1954, by persons who are its 
 employees on the date of the agreement or modification, each and 
 every employing unit is authorized, in consideration of the 
 employee's retention in, or entry upon, employment after April 
 22, 1955, to impose upon each employee a contribution with 
 respect to the employee's wages not exceeding the amount of the 
 employee tax which would be imposed by the Federal Insurance 
 Contributions Act if the employment services constituted 
 employment within the meaning of that act, and to deduct the 
 amount of the contribution from the employee's wages as and when 
 paid.  Contributions so collected shall be paid into the 
 contribution fund in partial discharge of the liability of each 
 and every employing unit in respect thereto.  Failure to deduct 
 the contribution shall not relieve the employee or the employing 
 unit of liability therefor. 

    Subd. 3.  Delinquent payments due under this section, with 
 interest at the rate of six percent per annum, may be recovered 
 by action in a court of competent jurisdiction against each and 
 every employing unit liable therefor or may, at the request of 
 the state agency, be deducted from any other moneys payable to 
 such employing unit by any department or agency of the state.  

    HIST: 1955 c 684 s 3; 1959 c 633 s 4; 1981 c 224 s 146