Reference: Minnesota Law, §268.035 Subd.12
When an employee works 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.
Report the wages paid to your employee to the MN Unemployment Insurance Program when:
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 www.uimn.org by clicking Employers & Agents, Help and Support, then the UI Law link.