Elect coverage for noncovered employees (voluntary election of coverage)

Elections of coverage go into effect the following quarter after being requested and will be in effect for two calendar years. Voluntary election of coverage is not available if there is any debt on your account.

NOTE: Corporate officers owning 25 percent or more of a corporation directly or indirectly through another legal entity such as a subsidiary or holding company are not subject to Minnesota Unemployment Insurance tax. Additionally, wages paid to members of a limited liability company (LLC) who own 25 percent or more of the LLC directly or indirectly through another legal entity such as a subsidiary or holding company are also not subject to Minnesota Unemployment Insurance tax. The following steps explain how to elect coverage for owners/officers. Before you elect coverage for an owner/officer you must update the Maintain Owner/Officer section of your Minnesota Unemployment Insurance online Employer Account.

To elect coverage for owners/officers:

1. Log in to your account at www.uimn.org
2. On My Home Page, select Account Maintenance.
3. Select Elect Coverage for Non-Covered Employees.
4. Under Select employee type to elect coverage, select Corporate officers and LLC members, and then select Next.
5. Select the effective quarter and year from the drop-down menus. See example.
6. Select Yes, I agree to cover my corporate officers or LLC members for purposes of UI coverage option button.
7. To submit your election of coverage, select Next. The Election of Coverage Confirmation page opens.

To elect coverage for non-covered employees:

1. Log in to your account at www.uimn.org
2. On My Home Page, select Account Maintenance.
3. Select Elect Coverage for Non-Covered Employees.
4. Under Select employee type to elect coverage, select Other noncovered, and then select Next. 
5. On the Election of Coverage page, complete the required election of coverage information. Make sure to select the effective quarter and year from the drop-down menus; and then, select the checkbox next to “I/We voluntarily elect to become an employer under the Minnesota unemployment insurance law, pursuant to the terms and provisions of Section 268.042 subd 3, to pay taxes on the wages of individuals in its employ, on condition that the provisions and privileges now afforded by the Law to workers generally be extended to the above class of workers.” See example
6. To submit your election of coverage for non-covered employees, select Next. The Election of Coverage Confirmation page opens.