For complete definitions see Minnesota Law, §268.035 Subd.20 (17)
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
ACH Credit ACHc A
(Automated Clearing House Credit) - ACH Credit is a banking term that applies to the electronic transfer of funds. The customer initiates the transaction by instructing their bank to transfer funds from their bank account to the Minnesota Unemployment Insurance Fund's bank account.
ACH Debit ACHd
(Automated Clearing House Debit) - The ACH Debit is a banking term that applies to the electronic transfer of funds. This method allows the customer to transfer funds by authorizing the Minnesota Unemployment Insurance Program to electronically debit their bank account for the amount they report via the online Employer Self-Service System.
Acquisition of Business acqbus
Gaining ownership of all or part of an existing business.
Additional Assessment addasess
Employers with covered employment are required to pay additional funds to replenish the state UI trust fund when it falls below a certain level on March 31 of the preceding year.
Any individual or business who is authorized to conduct Unemployment Insurance business on behalf of one or more registered Minnesota employer(s).
Agent Authorization agentauth
The process whereby an employer grants secure access to their online employer account to an outside person or organization.
Agent ID agentid
An identifier (alpha/numeric) assigned to an agent registered with the Minnesota Unemployment Insurance Program.
Agricultural Employer agriemp
An employer who maintains covered employment associated with cultivating the soil and/or raising or harvesting an agricultural or horticultural commodity on a farm.
An individual who has submitted an application for unemployment benefits and has established or is pursuing the establishment of a benefit account.
Automated Telephone System autotel
(also referred to as IVR, short for Interactive Voice Response) -This option is for businesses and organizations without internet access; it is most practical for those who report either $0 wages or who report wages for few employees.
Base Period baseper B
Four consecutive calendar quarters used to determine an applicant's weekly and maximum amount of unemployment benefits available. View more detailed information.
Base Tax Rate baserate
A tax rate determined each year by the amount in the Unemployment Insurance Trust Fund on March 31 of the prior year.
- ranges from 0.10 percent to 0.50 percent,
- is the same for all employers, and
- is added to the experience rating for calculation of tax due.
Benefits Paid Charges benpaidch
Unemployment benefits paid to an applicant that are applied to the employer's account. Benefits paid charges effect the employer's experience rating.
Calendar Quarter calqu C
The period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31.
The commissioner of the Minnesota Department of Employment and Economic Development.
Common Ownership commown
Ownership by a spouse, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, nephew, or first cousin, by birth or marriage. Common ownership is assumed if both the predecessor and successor are publicly held corporations.
Covered Employment covempl
When an individual (employee) performs service for a person or organization in return for compensation in the form of covered wages, the services performed by that individual is covered for unemployment insurance purposes.
Covered Wages covwage
Wages paid by an employer to an employee on which the employer is required to pay unemployment insurance tax in accordance with Minnesota Unemployment Insurance Law. Wages paid to employees in covered employment are used as a basis in establishing an unemployment insurance benefit account if an employee becomes unemployed by no fault of their own. View more detailed information
DEED deed D
Department of Employment and Economic Development
The Minnesota Department of Employment and Economic Development.
Electronic Transmission electran E
A communication sent by electronic means, and, when permitted by the commissioner, telephone communication.
An individual who is employed by a person or organization to perform services.
Any person or organization that has had one or more employees during the current or prior calendar year.
Employer Account Number empaccnum
The number assigned to a Minnesota employer registered with the Minnesota Unemployment Insurance Program.
Experience Rating experrat
Experience Rating is the portion of an employer’s UI tax that is determined by benefits paid to former employees. Every state is required to have an experience rating system that results in employers who have more unemployment to have a higher experience rating and employers who have less unemployment to have a lower experience rating. Employers must be in business for at least two years to receive an experience rating. From that point forward they are assigned an experience rating every year (January through December).
Federal Loan Interest Assessment hiexpratind F
Benefit payments are made from the Unemployment Insurance (UI) Trust Fund. When the trust fund is depleted because of high payouts - usually during a recession - the state borrows money from the federal unemployment trust fund. States must pay interest on the borrowed funds. The Federal Loan Interest Assessment is used to pay the interest on the loan.
High Experience Rating Industries hiexpratind H
Prior to 2018, new employers in the residential, or commercial construction industries were grouped together as High Experience Rating Industries. This is because these types of businesses have historically had higher experience ratings than other Minnesota businesses. Beginning in 2018, Minnesota UI law no longer uses this grouping. We assign new employers a tax rate equal to the average for their industry.
High Quarter hiqu
The calendar quarter in an applicant's base period with the highest amount of wages.
Legal Entity legalent L
A person or organization that is legally permitted to enter into a contract and can be sued if it fails to meet its contractual obligations.
New Employer newempl N
Employers who have only paid wages for a short time and do not qualify for an experience rating are considered "New Employers". We assign new employers a tax rate that is equal to the average for their industry. This ensures that a new employer has a tax rate that aligns with other businesses in their industry.
Non-High Experience Rating Industries nonhigh N
Prior to 2018, new employers outside of construction industries were grouped together as Non-High Experience Rating Industries. This is because these types of businesses have historically had lower experience ratings than Minnesota construction businesses. Beginning in 2018, Minnesota UI law no longer uses this grouping. We assign new employers a tax rate equal to the average for their industry.
Reimbursing Employer reimbursemp R
A reimbursing employer pays into the Minnesota Unemployment Insurance Trust Fund an amount equal to the amount of unemployment insurance benefits paid to former employees. Certain nonprofit, governmental and tribal organizations may choose the reimbursement method of reporting.
Reinstate an Employer Account reinstate
Employers may reinstate an account that has been previously terminated. Users must supply the date covered wages resumed, DBA name, legal entity type, and business type.
Reporting Unit reportunit
A physical business location, financial center, division of labor (union vs. management etc.) or user security requirement.
Reporting Unit Number reportunnum
The number assigned to each specific reporting unit within an employer account.
Role Assignment roleassign
The online process to manage information and tasks by giving secure access to employees and/or outside payroll agents.
Special Assessment for Interest on Federal Loan specasintfedloan S
Taxpaying employers are required to pay additional monies for interest on funds borrowed by the state UI trust fund from the federal unemployment insurance trust fund.
System Administrator sytemadmin
The employer or employee of the employer, who registers an employer account using the Minnesota Employer Self-Service System, will have exclusive access to assign user access and roles, view all information, make changes, and complete transactions for an employer account.
Taxpaying Employer taxpayemp T
An employer who pays unemployment insurance taxes and any additional assessments, fees, or surcharges for each calendar quarter on the taxable wages paid to employees in covered employment.
Tax Rate Buydown taxratebd
The process of submitting a payment to cancel all or part of benefits paid charges in order to reduce future tax rates.
Taxable Payroll taxpay
The cumulative wages paid to employees in covered employment each calendar year up to the taxable wage base for each employee that year.
Taxable Wage Base taxbase
The taxable wage base is the amount of an employee’s wages upon which an employer pays unemployment insurance tax during a tax year (January through December). Once a particular employee’s wages have exceeded the taxable wage base for the tax year, the employer no longer pays unemployment insurance tax on that employee’s wages. The taxable wage base starts again every January. We calculate each employee’s taxable wages when an employer submits their wage detail.
The taxable wage base is indexed to the state’s average wage. It can change every year. We notify employers of the taxable wage base when they register as a new employer and each December when we send out the tax rates for the following year.
Taxable Wages taxwage
Those wages paid to an employee in covered employment each calendar year up to the taxable wage base for that year.
Unemployment Benefits unemplben U
The payment of unemployment insurance funds to eligible applicants who have applied for unemployment insurance benefits.
Unemployment Insurance Taxes
Payments required by the Minnesota Unemployment Insurance Law to be paid into the UI trust fund by an employer based on wages paid to employees in covered employment.
User ID useid
An eight-character identifier required for secure online access, created by the Minnesota Employer Self-Service System at the time of registration.
Voluntary Election of Coverage volelec V
The process whereby an employer that has non-covered employment elects coverage of their employees for unemployment insurance benefits.
Wage Detail Report wagedtrp W
The report listing each employee in covered employment; required from an employer on a calendar quarter basis.
All compensation for employment, including commissions; bonuses; severance payments; vacation and holiday pay; back pay; tips and gratuities; and the cash value of all compensation in any medium other than cash.
The calendar week, ending at midnight Saturday.
Workforce Development Assessment workforcefee
An assessment collected and deposited into the Minnesota Workforce Development Fund for the purpose of supporting employment and training programs for workers who have permanently lost their jobs.
Definitions are 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 www.uimn.org by clicking Employers & Agents, Help and Support, then the UI Law link.