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268.042 Employers coverage.

Subdivision 1. Employer for part of year. Except as provided in subdivision 3, any organization or person that is or becomes an employer subject to sections 268.03 to 268.23 within any calendar year shall be considered to be an employer during the entire calendar year.

Subd. 2. Repealed, 1998 c 265 s 46

Subd. 3. Election agreements; termination powers of commissioner. (a) An organization or person, not defined as an employer, 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 organization or person 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 organization or person has filed with the commissioner a written notice to that effect.

(b) Any employer that has services performed for it that do not constitute employment and covered 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 considered covered employment for not less than two calendar years. Upon the written approval of the commissioner, the services shall constitute covered employment from and after the date stated in the approval. The services 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 a written notice to that effect.

(c) The commissioner must terminate any election agreement under this subdivision upon 30 calendar days' notice, if the employer fails to pay all taxes due or payments in lieu of taxes due the 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

Official Publication of the State of Minnesota
Revisor of Statutes