• Tax Rates

    Overview of tax rates, assessments, and experience rating.

  • Reports & Payments

    Your responsibilities for submitting wage detail information and making payments.

  • Due Dates

    Due dates for filing wage detail and making payments. Includes instructions when due dates fall on a weekend.

  • Independent Contractors

    Is your worker an employee or an independent contractor?

  • Reimbursing Accounts

    Rather than a tax rate, some Minnesota employers reimburse the benefits charged to their account.

  • Covered vs. Noncovered Employment

    Most employment is subject to Minnesota UI Law - with some exceptions.

  • Owner/Officer Wages

    Requirements for paying Minnesota unemployment insurance tax on owner/officer wages, elections to coverage, family members as employees.

  • Business Entity Provisions

    Exceptions to covered employment based on business entity and types of payments.