Fees and Penalties

Reference: Minnesota Law, §268.044 Subd.2 (2007)

To avoid late fee charges, a quarterly wage detail report must be received on or before the last day of the month following the end of the calendar quarter. If the due date falls on a weekend or state holiday, the report is due the next business day.

Employers who fail to submit a quarterly wage detail report when due will be assessed a late fee of $10 per employee, computed based upon the highest of:

• The number of employees reported on the last wage detail report submitted,
• The number of employees reported in the corresponding quarter of the prior calendar year, or
• If no wage detail report has ever been submitted, the number of employees reported at the time of employer registration.

NOTE: The amount of the late fee assessed may not be less than $250. The late fee doubles if the wage detail report is not received within 30 calendar days of the late fee notification.

Late fees can be removed if the wage detail report is received within 30 calendar days after a demand for the report is sent to an employer by mail or electronic transmission. A late fee assessed an employer may not be removed more than twice during a 12 month period.

Late fees may be compromised if a reason is provided showing "good cause" for the late submission of the wage detail report.

An employer that submits the wage detail report, but fails to include all employee information or enters erroneous information, is subject to an administrative service fee of $25 for each employee for whom the information is partially missing or erroneous.

      

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.