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268.047 EFFECT ON AN EMPLOYER OF UNEMPLOYMENT BENEFITS PAID.
    Subdivision 1. General rule. Unemployment benefits paid to an applicant, including
extended, additional, and shared work benefits, will be used in computing the future tax rate of a
taxpaying base period employer or charged to the reimbursable account of a base period nonprofit
or government employer that has elected to be liable for reimbursements except as provided in
subdivisions 2 and 3. The amount of unemployment benefits used in computing the future tax
rate of taxpaying employers or charged to the reimbursable account of a nonprofit or government
employer that has elected to be liable for reimbursements is the same percentage of the total
amount of unemployment benefits paid as the percentage of wage credits from the employer is of
the total amount of wage credits from all the applicant's base period employers.
    In making computations under this subdivision, the amount of wage credits, if not a whole
dollar, must be computed to the nearest whole dollar.
    Subd. 2. Exceptions for all employers. Unemployment benefits paid will not be used in
computing the future tax rate of a taxpaying base period employer or charged to the reimbursable
account of a base period nonprofit or government employer that has elected to be liable for
reimbursements when:
    (1) the applicant was discharged from the employment because of aggravated employment
misconduct as determined under section 268.095. This exception applies only to unemployment
benefits paid for periods after the applicant's discharge from employment;
    (2) an applicant's discharge from that employment occurred because a law required removal
of the applicant from the position the applicant held;
    (3) the employer is in the tourist or recreation industry and is in active operation of business
less than 15 calendar weeks each year and the applicant's wage credits from the employer are less
than 600 times the applicable state or federal minimum wage;
    (4) the employer provided regularly scheduled part-time employment to the applicant during
the applicant's base period and continues to provide the applicant with regularly scheduled
part-time employment during the benefit year of at least 90 percent of the part-time employment
provided in the base period, and is an involved employer because of the applicant's loss of other
employment. This exception terminates effective the first week that the employer fails to meet the
benefit year employment requirements. This exception applies to educational institutions without
consideration of the period between academic years or terms;
    (5) the employer is a fire department or firefighting corporation or operator of a life-support
transportation service, and continues to provide employment for the applicant as a volunteer
firefighter or a volunteer ambulance service personnel during the benefit year on the same basis
that employment was provided in the base period. This exception terminates effective the first
week that the employer fails to meet the benefit year employment requirements;
    (6) the applicant's unemployment from this employer was a direct result of the condemnation
of property by a governmental agency, a fire, flood, or act of nature, where 25 percent or more of
the employees employed at the affected location, including the applicant, became unemployed
as a result. This exception does not apply where the unemployment was a direct result of the
intentional act of the employer or a person acting on behalf of the employer;
    (7) the unemployment benefits were paid by another state as a result of the transferring of
wage credits under a combined wage arrangement provided for in section 268.131;
    (8) the applicant stopped working because of a labor dispute at the applicant's primary place
of employment if the employer was not a party to the labor dispute;
    (9) the unemployment benefits were determined overpaid unemployment benefits under
section 268.18; or
    (10) the trust fund was reimbursed for the unemployment benefits by the federal government.
    Subd. 3. Exceptions for taxpaying employers. Unemployment benefits paid will not be
used in computing the future tax rate of a taxpaying base period employer when:
    (1) the applicant's wage credits from that employer are less than $500;
    (2) the applicant quit the employment, unless it was determined under section 268.095, to
have been because of a good reason caused by the employer or because the employer notified the
applicant of discharge within 30 calendar days. This exception applies only to unemployment
benefits paid for periods after the applicant's quitting the employment; or
    (3) the employer discharged the applicant from employment because of employment
misconduct as determined under section 268.095. This exception applies only to unemployment
benefits paid for periods after the applicant's discharge from employment.
    Subd. 4. Limitation on exceptions. Regardless of subdivisions 2 and 3, an exception
under those subdivisions will be limited in accordance with section 268.101, subdivision 2,
paragraph (b).
    Subd. 5. Notice of unemployment benefits paid. (a) The commissioner shall notify each
employer at least quarterly by mail or electronic transmission of the unemployment benefits paid
each applicant that will be used in computing the future tax rate of a taxpaying employer, or that
have been charged to the reimbursable account of a nonprofit or government employer that
has elected to be liable for reimbursements.
    (b) A notice under this subdivision is not subject to appeal. The commissioner may at any
time upon the commissioner's own motion correct any error that resulted in an incorrect notice
under paragraph (a) and issue a corrected notice.
History: 1997 c 66 s 10,16,79; 1998 c 265 s 10-12; 1999 c 107 s 18-21,66; 2000 c 343 s 4;
2001 c 175 s 11; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 23; 2007 c 128 art 1 s 4,5; art 6 s 22,23