2004 Minnesota Statutes

     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, shall 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 shall 
 be 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, shall be computed to the 
 nearest whole dollar. 

    Subd. 2.    Exceptions for all employers.  Unemployment 
 benefits paid shall 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 shall apply 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 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 shall terminate effective the 
 first week that the employer fails to meet the benefit year 
 employment requirements.  This exception shall apply to 
 educational institutions without consideration of the period 
 between academic years or terms; 

    (4) 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 
 shall terminate effective the first week that the employer fails 
 to meet the benefit year employment requirements; 

    (5) 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 shall 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; 

    (6) 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; 

    (7) 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; 

    (8) the unemployment benefits were determined overpaid 
 unemployment benefits under section 268.18; or 

    (9) the trust fund was reimbursed for the unemployment 
 benefits by the federal government. 

    Subd. 3.    Exceptions for taxpaying employers.  
 Unemployment benefits paid shall 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 shall apply 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 shall apply 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 shall not be subject to 
 protest or 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. 

    HIST: 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 

*   NOTE:  The amendment to subdivision 5 by Laws 2004, chapter 
*183, section 23, is effective July 1, 2005.  Laws 2004, chapter 
*183, section 23, the effective date.