Reference: Minnesota Law, §268.047
Unemployment benefits paid to eligible applicants are paid from the Minnesota Unemployment Insurance Trust Fund and are charged to each base period employer using the same ratio as the base period wages that were paid by each employer, except as provided in MN Statute 268.047, subdivision 2 and 3.
EXAMPLE: If an eligible applicant worked for two employers that each paid $2,000 in the base period, each employer would be charged 50 percent of the benefits paid.
NOTE: Employees cannot waive, release, or commute their rights to unemployment benefits.
In general, employer benefits paid charges are based on the reason the applicant is no longer employed. The employer will usually be charged when an applicant is eligible for unemployment benefits if they:
Refer to MN Statute 268.095 for definitions of quits, discharges, and misconduct.