1998 Minnesota Statutes

     268.045 Employer accounts. 

    (a) The commissioner shall maintain a separate account for 
 each employer that has employees in covered employment in the 
 current or the prior calendar year, except as provided in this 
 section, and shall charge the account for any benefits 
 determined chargeable to the employer under section 268.047 and 
 shall credit the account with all the taxes paid, or if the 
 employer is liable for payments in lieu of taxes, the payments 
 made. 

    (b) Two or more related corporations concurrently employing 
 the same employees and compensating those employees through a 
 common paymaster that is one of the corporations may apply to 
 the commissioner to establish a common paymaster account that 
 shall be the account of the common paymaster corporation.  If 
 approved, the separate accounts shall be maintained, but the 
 employees compensated through the common paymaster shall be 
 reported as employees of the common paymaster corporation.  The 
 corporations using the common paymaster account shall be jointly 
 and severally liable for any unpaid taxes, penalties, and 
 interest owing from the common paymaster account.  

    (c) Two or more employers having 50 percent or more common 
 ownership and compensating employees through a single payer that 
 is one of the employers may apply to the commissioner for a 
 merging of the experience rating records of the employers into a 
 single joint account. 

    If approved, the joint 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 written 
 notice terminating the joint account is filed with the 
 commissioner.  The termination shall be effective on January 1 
 next following the filing of the written notice of termination. 

    The employers in the joint account shall be jointly and 
 severally liable for any unpaid taxes, penalties, and interest 
 owing from the joint account. 

    (d) Two or more employers that are liable for payments in 
 lieu of taxes may apply to the commissioner for the 
 establishment of a group account for the purpose of sharing the 
 cost of benefits charged based upon wage credits from all 
 employers in the group.  The application shall identify and 
 authorize a group representative to act as the group's agent for 
 the purposes of the account.  If approved, the commissioner 
 shall establish a group account for the employers effective as 
 of the beginning of the calendar year that the application is 
 received.  The 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 
 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 employer in the group shall be jointly and 
 severally liable for payments in lieu of taxes for all benefits 
 paid based upon wage credits from all employers in the group 
 during the period the group 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