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Employment in more than one state

Reference: Minnesota Law, §268.035 Subd.12

When an employee performs services in Minnesota and at least one other state, use the following information to determine whether wages paid to the worker must be reported to the Minnesota Unemployment Insurance (UI) Program.

  • The employment is performed primarily in Minnesota, and the employment performed outside Minnesota is incidental to the employment in Minnesota, or
  • The employment is performed in Minnesota and the base of operations or the place from which the employment is directed or controlled is in Minnesota, or
  • The base of operations or place from which the employment is directed or controlled is not in any state where part of the employment is performed, but the employee's residence is in Minnesota.

If the information above does 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.

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.

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 website at by clicking Employers & Agents, Help and Support, then the UI Law link.

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