Unemployment Insurance (UI) Employer Handbook

The Minnesota Unemployment Insurance 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 website at www.uimn.org by clicking Employers & Agents, Help and Support, then 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 .

TABLE OF CONTENTS

Obligations of Employers
New Employer Registration
Who Needs To Register
How To Register
Reportable Wages and Exclusions
Reportable Wages
Excluded Wages
Covered / Noncovered Employment
Covered Employment
Noncovered Employment
Agricultural Employment
Domestic Employment (household employees)
Personal Care Assistant
Special Provisions Relating to Business Entities
Sole Proprietorship
Partnership
Corporations and LLCs (Limited Liability Companies)
Special Provisions Related to S-Corporations
Elect Coverage for Noncovered 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 Detail 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?