268.044 Wage reporting.
Subdivision 1. Wage detail report. (a) Each employer that has employees in covered employment shall file a quarterly wage detail report in a manner and format prescribed by the commissioner. 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. If the information required is not filed in a manner and format prescribed by the commissioner, it shall not be considered a wage detail report. 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. 1a. Electronic transmission of report required. Each employer that has 50 or more employees to report for a calendar quarter under subdivision 1 must file the quarterly wage detail report by electronic transmission in a format prescribed by the commissioner. The commissioner shall have the discretion to accept wage detail reports by magnetic media in a format prescribed by the commissioner. Wage detail reports from an employer with 50 or more employees to report for a calendar quarter that are filed by any other means may be returned to the employer, and reports returned shall be considered as not filed and the penalties under subdivision 2 may be imposed.
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.
* 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."
Official Publication of the State of Minnesota
Revisor of Statutes