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 listed in this handbook refer to the Employer Self-Service System User Guide, or check out our Video library.
TABLE OF CONTENTS
- Obligations of employers
- New employer registration
- Reportable wages and exclusions
- Covered / noncovered employment
- Tax rate information
- Reports and payments
- Special provisions relating to nonprofit, governmental and indian tribal organizations
- Reporting business changes
- Acquisition
- Terminating an employer account
- Benefits and charges
- Appealing a Determination
- Record keeping and audits
- Fraud and collusion
- Federal Unemployment Tax Act (FUTA) credit
- Information for employees
- Questions?