2004 Minnesota Statutes

     268.045 Employer tax or reimbursable accounts. 

    Subdivision 1.    Account for each employer.  The 
 commissioner shall maintain a tax account for each taxpaying 
 employer and a reimbursable account for each nonprofit or 
 government employer that has elected to be liable for 
 reimbursements if that employer has employees in covered 
 employment in the current or the prior calendar year, except as 
 provided in this section.  The commissioner shall assess the tax 
 account of a taxpaying employer for all the taxes due under 
 section 268.051 and credit the tax account with all taxes paid.  
 The commissioner shall charge the reimbursable account of a 
 nonprofit or government employer that elects to make 
 reimbursements for any unemployment benefits determined 
 chargeable to the employer under section 268.047 and shall 
 credit the reimbursable account with the payments made. 

    Subd. 2.    Common paymaster tax account.  Two or more 
 related taxpaying corporations concurrently employing the same 
 employees and compensating those employees through a common 
 paymaster that is one of the corporations may apply, by 
 electronic transmission, in a format prescribed by the 
 commissioner, to establish a common paymaster tax account that 
 shall be the tax account of the common paymaster corporation.  
 The commissioner shall have discretion on approval of a common 
 paymaster tax account.  If approved, the separate tax accounts 
 shall be maintained, but the employees compensated through the 
 common paymaster shall be reported under section 268.044 as 
 employees of the common paymaster corporation.  The corporations 
 using the common paymaster tax account shall be jointly and 
 severally liable for any unpaid amounts due under this chapter 
 and section 116L.20 from the common paymaster tax account.  

    Subd. 3.    Joint tax account.  Two or more taxpaying 
 employers having 50 percent or more common ownership and 
 compensating employees through a single payer that is one of the 
 employers may apply by electronic transmission in a format 
 prescribed by the commissioner for a combining of the experience 
 ratings of the employers into a single experience rating and 
 joint tax account.  The commissioner shall have discretion on 
 approval of a joint tax account. 

    If approved, the joint tax account shall be effective on 
 that date assigned by the commissioner and shall remain in 
 effect for not less than two calendar years, and continuing 
 unless notice terminating the joint tax account is filed with 
 the commissioner by electronic transmission, in a format 
 prescribed by the commissioner.  The termination shall be 
 effective on January 1 next following the filing of the notice 
 of termination. 

    The employers in the joint tax account shall be jointly and 
 severally liable for any unpaid amounts due under this chapter 
 and section 116L.20 from the joint tax account. 

    Subd. 4.    Group reimbursable account.  Two or more 
 nonprofit or government employers that have elected to be liable 
 for reimbursements may apply to the commissioner for the 
 establishment of a group reimbursable account for the purpose of 
 sharing the cost of unemployment benefits charged based upon 
 wage credits from all employers in the group.  The application, 
 filed by electronic transmission in a format prescribed by the 
 commissioner, shall identify and authorize a group 
 representative to act as the group's agent for the purposes of 
 the reimbursable account.  The commissioner shall have 
 discretion on approval of a group reimbursable account.  If 
 approved, the commissioner shall establish a group reimbursable 
 account for the employers effective as of the beginning of the 
 calendar year that the application is received.  The 
 reimbursable account shall remain in effect for not less than 
 two calendar years and thereafter until terminated at the 
 discretion of the commissioner or upon application by the group, 
 filed by electronic transmission in a format prescribed by the 
 commissioner, at least 30 calendar days prior to the end of the 
 two year period or 30 calendar days prior to January 1 of any 
 following calendar year.  Each nonprofit or government employer 
 in the group shall be jointly and severally liable for 
 reimbursements for all unemployment benefits paid based upon 
 wage credits from all employers in the group during the period 
 the group reimbursable account was in effect.  

    HIST: Ex1936 c 2 s 4; 1937 c 306 s 2; 1939 c 443 s 3; 1941 c 
 554 s 3; 1943 c 650 s 2; 1945 c 376 s 3; 1947 c 32 s 1-8; 1947 c 
 432 s 3-5,11; 1947 c 600 s 7; 1949 c 526 s 1; 1949 c 605 s 
 3-6,17,18; 1951 c 442 s 2; 1953 c 97 s 5,6,8; 1953 c 288 s 1; 
 1955 c 380 s 2-4,6; 1957 c 25 s 1; 1957 c 873 s 2; 1959 c 702 s 
 2-4; 1965 c 45 s 40; 1965 c 741 s 6-11; 1967 c 573 s 3; 1967 c 
 617 s 1; 1967 c 856 s 1; 1969 c 3 s 1; 1969 c 567 s 3; 1969 c 
 854 s 6; 1971 c 860 s 1; 1971 c 942 s 3-6; 1973 c 254 s 3; 1973 
 c 599 s 2-4; 1975 c 336 s 6-10; 1977 c 4 s 4,5; 1977 c 297 s 
 6-11; 1977 c 430 s 25 subd 1; 1977 c 455 s 82; 1978 c 674 s 60; 
 1979 c 181 s 4-8; 1980 c 508 s 2-7; 1Sp1982 c 1 s 5-12; 1983 c 
 216 art 1 s 87; 1983 c 247 s 112; 1983 c 372 s 9-15; 1985 c 248 
 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1986 c 451 s 1; 1987 
 c 242 s 1; 1987 c 362 s 9-12; 1987 c 385 s 10-18; 1989 c 65 s 
 3-5; 1989 c 209 art 2 s 1; 1992 c 484 s 4-7; 1994 c 483 s 1; 
 1994 c 488 s 8; 1995 c 54 s 3-7; 1996 c 417 s 5-7,31; 1997 c 66 
 s 19,26,79; 1998 c 265 s 9; 1999 c 107 s 17; 2000 c 343 s 4; 
 2001 c 175 s 10; 1Sp2003 c 3 art 2 s 20; 2004 c 183 s 22 

*   NOTE:  The amendment to this section by Laws 2004, chapter 
*183, section 22, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 22, the effective date.