268.044 Wage reporting.
Subdivision 1. Wage detail report. (a) Each employer that has employees in covered employment shall submit, under the account provided for in section 268.045 or 268.046, a quarterly wage detail report by electronic transmission, in a 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. In addition, the wage detail report shall include the number of employees employed on the 12th day of each calendar month and, if required by the commissioner, the report shall be broken down by business location and, if section 268.046, subdivision 1, paragraph (b), or subdivision 2, paragraph (b), applies, by separate unit. If the information required is not submitted 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 received by the commissioner on or before the last day of the month following the end of the calendar quarter. The commissioner may delay the due date on a specific calendar quarter in the event the department is unable to accept wage detail reports electronically.
(b) The employer may report the wages paid to the next lower 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 from being reported by federal law.
(d) A wage detail report must be submitted for each calendar quarter even though no wages were paid, unless the employer has notified the commissioner, under section 268.042, subdivision 1, paragraph (c), of termination of business.
Subd. 1a. Electronic transmission of report required. Each employer must submit 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 that are submitted by any other means or the commissioner may return the report submitted by other than electronic transmission to the employer, and reports returned shall be considered as not submitted and the late fees under subdivision 2 may be imposed.
Subd. 2. Failure to timely file report; late fees. (a) Any employer that fails to submit the quarterly wage detail report when due shall pay a late fee of $10 per employee, computed based upon the highest of:
(1) the number of employees reported on the last wage detail report submitted;
(2) the number of employees reported in the corresponding quarter of the prior calendar year; or
(3) if no wage detail report has ever been submitted, the number of employees listed at the time of employer registration.
The late fee shall be waived if the wage detail report is received within 30 calendar days after a demand for the report is sent to the employer by mail or electronic transmission. A late fee assessed an employer may not be waived more than twice each 12 months. The amount of the late fee assessed shall not be less than $250.
(b) If the wage detail report is not received in a manner and format prescribed by the commissioner within 30 calendar days after demand is sent under paragraph (a), the late fee assessed under paragraph (a) shall double and a renewed demand notice and notice of the increased late fee shall be sent to the employer by mail or electronic transmission.
(c) Late fees due under this subdivision may be compromised under section 268.067 where good cause for late submission is found by the commissioner.
Subd. 3. Missing or erroneous information. (a) Any employer that submits the wage detail report, but fails to include all employee information or enters erroneous information, shall be subject to an administrative service fee of $25 for each employee for whom the information is partially missing or erroneous.
(b) Any employer that submits the wage detail report, but fails to include an employee, shall be subject to an administrative service penalty equal to two percent of the total wages for each employee for whom the information is completely missing.
(c) An administrative service fee or penalty under this subdivision shall be canceled if the commissioner determines that the failure or error by the employer occurred because of ignorance or inadvertence.
Subd. 4. fees. The fees 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; 1Sp2003 c 3 art 2 s 3,4; 2004 c 183 s 17-21; 2005 c 112 art 1 s 2,3; art 2 s 10
* 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."
* NOTE: The amendments to this section by Laws 2004, chapter *183, sections 17 to 21, are effective July 1, 2005. Laws 2004, *chapter 183, sections 17 to 21, the effective dates.
Official Publication of the State of Minnesota
Revisor of Statutes