2004 Minnesota Statutes

     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 organization 
 or 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), commencing the calendar 
 quarter after the notice of termination was received by the 
 commissioner. 

    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 Repealed, 1998 c 265 s 46 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. 

    HIST: 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 

*   NOTE:  The amendments to subdivisions 1 and 3 by Laws 2004, 
*chapter 183, sections 13 and 14, are effective July 1, 2005.  
*Laws 2004, chapter 183, sections 13 and 14, the effective dates.