268.044 WAGE REPORTING.
Subdivision 1. Wage detail report.
(a) Each employer must submit, under the account
provided for in section
, a quarterly wage detail report by electronic
transmission, in a format prescribed by the commissioner. The report must include for each
employee in covered employment during the calendar quarter, 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
(6), the employer must report 40 hours worked for each week any duties were performed by a
full-time employee and must 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 must include
the number of employees employed during the payroll period that includes the 12th day of each
calendar month and, if required by the commissioner, the report must be broken down by business
location and, if section
268.046, subdivision 1
, paragraph (b), or subdivision 2, paragraph (b),
applies, by separate unit. 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
, 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 has 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 are 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 must 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
(3) if no wage detail report has ever been submitted, the number of employees listed at
the time of employer registration.
The late fee is 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 may 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) doubles and a renewed demand notice and notice of the increased
late fee will be sent to the employer by mail or electronic transmission.
(c) Late fees due under this subdivision may be compromised under section
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, is
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, is
subject to an administrative service fee equal to two percent of the total wages for each employee
for whom the information is completely missing.
(c) An administrative service fee under this subdivision must 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 are collected in the same manner as delinquent
taxes and credited to the contingent account.
History: 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 64,79,80; 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 10,42; 2007 c 128 art 3 s 4,5; art 6 s 17-19