2005 Minnesota Statutes

     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.