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UI MN Home Page | Site Map Friday, May 09, 2008
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Employment In More Than One State Reference: Minnesota Law, §268.042 Subd.4 (2007) When an employee performs services in Minnesota and at least one other state, use the following tests to determine whether wages paid to the worker must be reported to the Minnesota Unemployment Insurance (UI) Program. Wages paid to an employee who was covered under the unemployment insurance law of another state do not count toward the Minnesota taxable wage base. NOTE: Consider only the employee’s primary duties. Do not include time spent attending periodic meetings, commuting, or other incidental, temporary, or transitory duties. Apply the following tests on a calendar quarter basis and in the order shown.
If the tests above do not apply and the individual’s services are not covered under the laws of another state or Canada, the services are covered in Minnesota if the employer directs and controls them from Minnesota. NOTE: If an employee permanently transfers from a job location in another state to a job location in Minnesota, the multi-state employment tests do not apply. Wages paid to the employee for services performed before the transfer are reportable to the first state, and covered wages paid for services performed after the transfer are reportable to Minnesota. This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. The Minnesota Unemployment Insurance Law - MN Statutes §268.001 to §268.23 and Administrative Rules 3310 and 3315 - can be accessed through our Web site at www.uimn.org; by clicking on the UI Law link. |
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