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Minnesota Unemployment Insurance Employer Handbook
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The Minnesota Unemployment Insurance (UI) Program produced this handbook to help employers comply with Minnesota Unemployment Insurance Law and to promote understanding of the program.
This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. This handbook is not designed to cover all phases of the law or to answer all questions; it is designed as an overview. 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.
For detailed information on any of the processes discussed in this handbook refer to the Employer Self-Service System User Guide available on the Employer Information page at www.uimn.org/tax
TABLE OF CONTENTS
- Obligations of Employers
- New Employer Registration
- Who Needs To Register
- How To Register
- Reportable Wages and Exclusions
- Reportable Wages
- Excluded Wages
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- Covered / Non-Covered Employment
- Covered Employment
- Non-Covered Employment
- Agricultural Employment
- Domestic Employment (household employees)
- Special Provisions Relating to Business Entities
- Sole Proprietorship
- Partnership
- Corporations and LLCs (Limited Liability Companies)
- Special Provisions Related to S-Corporations
- Elect Coverage for Non-Covered Employees
- Employment In More Than One State
- Independent Contractors
- Leased Employees
- Tax Rate Information
- Taxable Wage and Rate Information
- Experience Rating Information
- Tax Rate Buydown
- Reports and Payments
- Wage Reports
- Due Dates
- Credit Adjustments / Refunds
- Payments
- Fees and Penalties
- Special Provisions Relating to Nonprofit, Governmental and Indian Tribal Organizations
- Government and Indian Tribal Organizations
- Nonprofit Organizations
- Reimbursable Account Option
- Election to be a Reimbursing Employer
- Reporting Business Changes
- Acquisition
- Terminating an Employer Account
- Benefits and Charges
- Notification of Unemployment Benefit Account
- Charges Resulting From Benefits Paid
- Notice of Unemployment Benefits Paid
- Detecting and Recovering Benefit Overpayments
- Appealing a Determination
- Record Keeping and Audits
- Fraud and Collusion
- Federal Unemployment Tax Act (FUTA) Credit
- Information for Employees
- Questions?
- Definition of Terms
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