Minnesota requires most employers to file unemployment wage detail reports and pay taxes on a quarterly basis. If there are quarters with no covered wages paid and you have an active employer account (has not been terminated), you must submit a Zero Wage Report.
Taxable and nontaxable wages for each employee, based on the Social Security number and wage detail data submitted, are calculated automatically. This calculation is completed either within seconds, or, if you use the file upload method and submit a file containing more than 5 kilobytes, the calculation is an overnight process. The day after you attach and submit a file with more than 5 kilobytes of data, you can log in to your employer account and view the calculations and amount of tax due.
Online filing methods include:
- Include an extension on all files.
- Comma-delimited formats should have .csv as the extension. All other formats should have .txt as the extension.
- Files sent without an extension will be rejected.
- Do not include a header on any submitted files.
NOTE: ALL files must have an extension. All formats except the comma- delimited format should have the .txt extension. The comma-delimited format should have the .csv extension. Files transmitted without an extension will be rejected.