1997 Minnesota Statutes

     268.042 Employers coverage. 

    Subdivision 1.    Employer for part of year.  Except as 
 provided in subdivisions 2 and 3, any employing unit which is or 
 becomes an employer subject to sections 268.03 to 268.23 within 
 any calendar year shall be deemed to be an employer during the 
 whole of such calendar year.  

    Subd. 2.    Application for termination of coverage.  
 Except as otherwise provided in subdivision 3, any employing 
 unit shall cease to be an employer subject to sections 268.03 to 
 268.23 as of the last day of the calendar quarter in which the 
 employing unit files with the commissioner a written application 
 for termination of coverage, if the commissioner finds the 
 employment in the preceding calendar year and during the current 
 calendar year, up to the last day of the calendar quarter in 
 which the application was received, was not sufficient to make 
 the employing unit liable under the provisions of section 
 268.04, subdivision 10.  For the purpose of this subdivision the 
 two or more employing units mentioned in section 268.04, 
 subdivision 10, clause (2), (3), (5), or (6), shall be treated 
 as a single employing unit.  

    The commissioner shall waive the requirement for an 
 application for termination of coverage whenever it shall appear 
 that the employer was unable to comply with such requirement for 
 the reason that, at the time when the employer had qualified for 
 release from liability under the provisions of this chapter, the 
 employer was in good faith not aware of the fact that it was an 
 employer subject to the provisions of this chapter.  

    The commissioner at the commissioner's discretion may make 
 a motion to terminate the coverage of any employer who no longer 
 meets the definition of employer under section 268.04, 
 subdivision 10.  

    Subd. 3.    Election agreements; termination powers of 
 commissioner.  (1) An employing unit, not defined as an 
 employer under this chapter, that files with the commissioner a 
 written election to become an employer, shall, with the written 
 approval of the commissioner, become an employer for not less 
 than two calendar years to the same extent as all other 
 employers, as of the date stated in the approval.  The employing 
 unit shall cease to be an employer 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 employing unit has filed 
 with the commissioner a written notice to that effect. 

    (2) Any employing unit that has services performed for it 
 that do not constitute employment, may file with the 
 commissioner a written election that all such service, in one or 
 more distinct establishments or places of business, shall be 
 deemed to constitute employment for purposes of this chapter for 
 not less than two calendar years.  Upon the written approval of 
 the commissioner, the services shall be deemed to constitute 
 employment from and after the date stated in the approval.  The 
 services shall cease to be deemed 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 employing unit has 
 filed with the commissioner a written notice to that effect.  

    (3) The commissioner must terminate any election agreement 
 under this subdivision upon 30 calendar days notice to the 
 employing unit, if the employing unit fails to pay all 
 contributions due or payments in lieu of contributions due the 
 reemployment insurance fund. 

    HIST: Ex1936 c 2 s 9; 1937 c 306 s 6; 1941 c 554 s 8; 1945 c 
 376 s 8; 1947 c 600 s 2; 1949 c 605 s 10; 1953 c 97 s 13,14; 
 1965 c 45 s 41; 1969 c 854 s 9,10; 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