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268.042 EMPLOYERS COVERAGE.
    Subdivision 1. Employer registration. (a) Each employer shall, upon or before the
submission of its first wage detail report under section 268.044, register with the commissioner
for a tax account or a reimbursable account, by electronic transmission in a format prescribed by
the commissioner. The employer must provide all required information for registration.
(b) Except as provided in subdivision 3, any person that is or becomes an employer subject
to the Minnesota Unemployment Insurance Law within any calendar year shall be considered to
be subject to this chapter the entire calendar year.
(c) Upon the termination of business, an employer that has been assigned a tax account
or reimbursable account shall notify the commissioner by electronic transmission, in a format
prescribed by the commissioner, that the employer no longer has employees and does not intend
or expect to pay wages to any employees in the next calendar year and into the foreseeable future.
Upon such notification, the commissioner shall not require the employer to file wage detail
reports under section 268.044, subdivision 1, paragraph (d).
    Subd. 2.[Repealed, 1998 c 265 s 46]
    Subd. 3. Election to have noncovered employment considered covered employment.
(a) Any employer that has employment performed for it that is noncovered employment under
section 268.035, subdivision 20, may file with the commissioner, by electronic transmission in a
format prescribed by the commissioner, an election that all such employment, in one or more
distinct establishments or places of business, shall be considered covered employment for not less
than two calendar years. The commissioner shall have discretion on the approval of any election.
Upon the approval of the commissioner, sent by mail or electronic transmission, the employment
shall constitute covered employment beginning the calendar quarter after the date of approval or
beginning a later calendar quarter if requested by the employer. The employment shall cease to be
considered covered employment as of the first day of January of any calendar year only if at least
30 calendar days prior to the first day of January the employer has filed with the commissioner, by
electronic transmission in a format prescribed by the commissioner, a notice to that effect.
(b) The commissioner must terminate any election agreement under this subdivision upon 30
calendar days' notice sent by mail or electronic transmission, if the employer is delinquent on any
taxes due or reimbursements due the trust fund.
    Subd. 4. Authorization. The commissioner is authorized to enter into reciprocal
arrangements with other states and the federal government, or both, whereby employment by an
employee or employees for a single employer that is customarily performed in more than one
state shall be considered performed entirely within any one of the states:
(1) where any part of the employee's employment is performed, or
(2) where the employee has a residence, or
(3) where the employer maintains a place of business; provided, there is in effect, as to the
employment, an election, approved by the state, pursuant to which all the employment by the
employee or employees for the employer is considered to be performed entirely within that state.
History: Ex1936 c 2 s 9,11; 1937 c 306 s 6,8; 1939 c 443 s 9; 1941 c 554 s 8,10; 1943 c
650 s 8; 1945 c 376 s 8,10; 1947 c 432 s 8-10; 1947 c 600 s 2; 1949 c 605 s 10; 1953 c 97 s
13,14; 1965 c 45 s 41,45; 1969 c 9 s 64; 1969 c 854 s 9,10; 1971 c 942 s 13; 1979 c 181 s 16;
1983 c 372 s 35,36; 1986 c 444; 1989 c 209 art 2 s 1; 1996 c 417 s 31; 1997 c 66 s 61,79;
1998 c 265 s 5,6,33-35,45; 1999 c 107 s 16; 2001 c 175 s 9,52; 1Sp2003 c 3 art 2 s 20; 2004 c
183 s 13,14; 2005 c 112 art 2 s 8

Official Publication of the State of Minnesota
Revisor of Statutes