Chapter 268 — Minnesota Unemployment Insurance Law
Minnesota Statutes Chapter 268 — Minnesota Unemployment Insurance Law
116J.0124
Plain Language in Written Materials
All written materials about benefits and eligibility from the Department of Employment and Economic Development must be …
116J.0125
Annual Report to Legislature
The commissioner of employment and economic development must inform new unemployment benefit applicants about training …
116J.014
Cooperation With Other State Agencies
The commissioner of employment and economic development must collect and publish data on unemployment insurance, job …
116L.20
Workforce Development Fund
Employers pay a small special assessment (0.10% of taxable wages) on top of regular unemployment taxes. This money goes …
116L.30
This section has been repealed, renumbered, or relocated.
116L.362
Grants
The commissioner makes grants to organizations that provide education, training, and work experience to at-risk youth, …
116L.3625
Administrative Costs
This section covers administrative costs under Minnesota's workforce development programs.
116L.363
This section has been repealed, renumbered, or relocated.
116L.366
Requirements of Organizations Receiving Grants
Organizations that receive youth workforce development grants must submit annual reports showing how many youth they …
116L.60
Purpose
This section covers purpose under Minnesota's workforce development programs.
116L.62
Distribution and Use of State Money
This section covers distribution and use of state money under Minnesota's workforce development programs.
116L.63
Criteria for Distribution of Money
The Minnesota Youth Program provides employment and training services for youth ages 14 to 24 who face barriers to …
116L.64
Money Distribution
This section covers money distribution under Minnesota's workforce development programs.
116L.66
First Source Agreements
This section covers first source agreements under Minnesota's workforce development programs.
116L.88
This section has been repealed, renumbered, or relocated.
116L.881
Indian Tribe Plans
This section covers indian tribe plans under Minnesota's workforce development programs.
116L.96
Minnesota Family Resiliency Partnership
This section covers minnesota family resiliency partnership under Minnesota's workforce development programs.
119A.374
This section has been repealed, renumbered, or relocated.
119A.376
This section has been repealed, renumbered, or relocated.
119A.50
This section has been repealed, renumbered, or relocated.
119A.53
This section has been repealed, renumbered, or relocated.
119A.54
This section has been repealed, renumbered, or relocated.
119A.545
This section has been repealed, renumbered, or relocated.
256H.20
This section relates to child care assistance and the coordination of child care programs with workforce development …
268.001
Citation; Minnesota Unemployment Insurance Law
This section gives the official name to Minnesota's unemployment insurance law. The entire chapter is called the …
268.01
This section has been repealed, renumbered, or relocated.
268.011
This section has been repealed, renumbered, or relocated.
268.0111
This section's provisions have been repealed or renumbered to other parts of the unemployment insurance law.
268.012
This section has been repealed, renumbered, or relocated.
268.0121
This section has been repealed or its provisions have been renumbered to other sections.
268.0122
This section has been repealed or its provisions have been renumbered to other sections.
268.0124
This section has been repealed, renumbered, or relocated.
268.0125
This section has been repealed, renumbered, or relocated.
268.013
This section has been repealed, renumbered, or relocated.
268.014
This section has been repealed, renumbered, or relocated.
268.02
This section has been repealed, renumbered, or relocated.
268.021
This section has been repealed, renumbered, or relocated.
268.022
This section has been repealed, renumbered, or relocated.
268.025
This section has been repealed, renumbered, or relocated.
268.026
This section has been repealed, renumbered, or relocated.
268.027
This section has been repealed, renumbered, or relocated.
268.028
This section has been repealed, renumbered, or relocated.
268.029
This section has been repealed, renumbered, or relocated.
268.03
Public Purpose of the Minnesota Unemployment Insurance Program
This section explains why Minnesota has an unemployment insurance program. The state says workers who lose their jobs …
268.031
Standard of Proof; Statutory Interpretation and Application
All disputes in unemployment insurance are decided by a 'preponderance of the evidence' (which side is more likely …
268.032
Electronic Transmission; When Allowed; Sending to Last Known Address Required
The Department of Employment and Economic Development (DEED) can communicate with employers and applicants by electronic …
268.033
Computation of Time
When calculating money amounts under unemployment law, all amounts are rounded down to the nearest whole dollar.
268.034
Computations of Money Rounded Down
When calculating money amounts under unemployment insurance law, all computations are rounded down to the nearest whole …
268.035
Definitions
This section defines the key terms used in Minnesota's unemployment insurance law, including who counts as an …
268.04
This section has been repealed, renumbered, or relocated.
268.041
This section has been repealed, renumbered, or relocated.
268.042
Employers Coverage
Employers must register with the state for a tax or reimbursable account when they first start paying wages. They must …
268.0425
Electronic Transaction Presumption
When an employer does business with the department by electronic means, the electronic transmission is presumed to be …
268.043
Determinations of Coverage
The commissioner can investigate and decide whether a worker's job is covered employment for unemployment insurance …
268.0435
This section has been repealed, renumbered, or relocated.
268.044
Wage Reporting
Every Minnesota employer must file a quarterly wage report for each employee in covered employment, listing the …
268.045
Employer Tax or Reimbursable Accounts
Each employer is assigned either a tax account or a reimbursable account for unemployment insurance purposes. The …
268.046
Tax and Reimbursable Accounts Assigned to Employee Leasing Companies, Professional Employer Organizations, or Similar Person
When a business uses an employee leasing company or professional employer organization (PEO), the PEO takes over the …
268.047
Effect on Employer of Unemployment Benefits Paid
When unemployment benefits are paid to a former employee, those benefits are charged against the employer's account and …
268.048
This section has been repealed, renumbered, or relocated.
268.05
This section has been repealed, renumbered, or relocated.
268.051
Employers Taxes
Minnesota employers must pay unemployment insurance taxes each quarter based on wages paid to employees. The tax rate …
268.0511
This section has been repealed, renumbered, or relocated.
268.052
Payment to Trust Fund by State and Political Subdivisions
Minnesota state government and local governments (cities, counties, school districts) must reimburse the unemployment …
268.0525
Indian Tribes
Indian tribes in Minnesota are treated like state and local governments for unemployment insurance purposes. They must …
268.053
Payment to Trust Fund by Nonprofit Organizations
Nonprofit organizations can choose to either pay regular unemployment taxes or reimburse the trust fund for the actual …
268.054
This section has been repealed, renumbered, or relocated.
268.057
Collection of Taxes
The commissioner can collect unpaid unemployment taxes from employers. Payments are applied first to taxes, then to …
268.058
Lien, Levy, Setoff, and Civil Action
If an employer or applicant owes money under the unemployment law, the commissioner can place a lien on their property, …
268.059
Garnishment for Delinquent Taxes and Unemployment Benefit Overpayments
The commissioner can garnish an employee's wages to collect delinquent unemployment taxes or benefit overpayments. The …
268.06
This section's provisions have been repealed or renumbered to other sections of the unemployment insurance law, …
268.061
This section has been repealed, renumbered, or relocated.
268.062
This section has been repealed, renumbered, or relocated.
268.0625
Revocations of Business Licenses
If an employer fails to pay unemployment taxes or file required reports, the commissioner can ask other state agencies …
268.063
Personal Liability
If a person acquires a business or its assets to avoid paying unemployment taxes, or uses a staffing arrangement to get …
268.064
Liability for Debts Upon Acquisition
When someone acquires a business or its assets, they can be held liable for the prior owner's unpaid unemployment …
268.065
Liability of Amounts Due From Subcontractors and Employee Leasing Firms
A general contractor can be held liable for unpaid unemployment taxes owed by its subcontractors or employee leasing …
268.066
Cancellation of Amounts Due From an Employer
The commissioner can cancel amounts owed by an employer if the amount is too small to justify collection efforts, or if …
268.067
Compromise
The commissioner can accept a compromise (reduced payment) to settle an employer's unemployment tax debt if there is …
268.0675
No Election of Remedy
The commissioner can use any combination of legal tools (liens, levies, garnishment, lawsuits) to collect amounts owed, …
268.068
Notice to Workers
Employers must post a notice in their workplace informing employees about unemployment insurance benefits, how to file a …
268.069
Payment of Unemployment Benefits
To receive unemployment benefits in Minnesota, you must file an application and establish a benefit account, not have …
268.07
Benefit Account
To receive unemployment benefits, you must file an application and establish a benefit account. Your weekly benefit …
268.071
This section has been repealed, renumbered, or relocated.
268.072
This section has been repealed, renumbered, or relocated.
268.073
This section has been repealed or its provisions have been renumbered to other sections.
268.074
This section has been repealed, renumbered, or relocated.
268.075
This section has been repealed, renumbered, or relocated.
268.08
This section's provisions have been repealed or renumbered to other sections, primarily to sections 268.085 and …
268.081
This section has been repealed, renumbered, or relocated.
268.084
Password; Presumption
When an employer or applicant uses a password to access the unemployment insurance system online, any actions taken with …
268.085
Eligibility Requirements; Payments That Affect Benefits
To keep getting unemployment benefits each week in Minnesota, you must file a continued request, be unemployed (working …
268.086
This section has been repealed or its provisions have been renumbered to other sections.
268.0865
Continued Request for Unemployment Benefits
To continue receiving unemployment benefits each week, you must file a 'continued request' certifying that you are still …
268.087
Unemployment Benefits Due Deceased Persons
If a person who was owed unemployment benefits dies, the unpaid benefits can be paid to their surviving spouse, or if …
268.088
Benefits Paid During Certain Voluntary Unemployment
If an applicant is found ineligible for benefits due to voluntarily quitting or being fired for misconduct, and the …
268.09
This section's provisions have been repealed or renumbered, primarily to section 268.095 (disqualification from …
268.095
Ineligibility Because of Quit or Discharge
If you quit your job, you are generally not eligible for unemployment benefits unless you had a good reason caused by …
268.10
This section has been repealed, renumbered, or relocated.
268.101
Determinations on Issues of Ineligibility
When you apply for unemployment benefits, the commissioner investigates whether you are eligible. If you left a job for …
268.103
Appeals by Electronic Transmission
The commissioner may allow unemployment appeals to be filed electronically. Applicants always have the right to file …
268.105
Appeals
If you disagree with a decision about your unemployment benefits, you can appeal. An unemployment law judge will hold a …
268.11
This section has been repealed, renumbered, or relocated.
268.115
Extended Unemployment Benefits
When unemployment is very high in Minnesota, the state may trigger an 'extended benefit' period that gives extra weeks …
268.12
This section's provisions have been repealed or renumbered to other sections of the unemployment insurance law.
268.121
This section has been repealed, renumbered, or relocated.
268.125
Additional Unemployment Benefits
When the governor declares a state of emergency (such as for a natural disaster), the commissioner can provide …
268.13
This section has been repealed or its provisions have been renumbered to other sections.
268.131
Combined Wage Arrangements for Work in Multiple States
If you worked in more than one state, Minnesota participates in a system that combines your wages from all states to …
268.133
Unemployment Benefits While in Entrepreneurial Training
An applicant who is participating in an approved entrepreneurial training program can continue receiving unemployment …
268.135
This section has been repealed, renumbered, or relocated.
268.136
Shared Work
Instead of laying off workers, employers can submit a 'shared work' plan that reduces everyone's hours (between 20-50% …
268.14
This section has been repealed or its provisions have been renumbered to other sections.
268.145
Income Tax Withholding
When you receive unemployment benefits, you can choose to have state and federal income taxes withheld from your benefit …
268.15
This section has been repealed or its provisions have been renumbered to other sections.
268.155
Child Support Deducted From Unemployment Benefits
If you owe child support, the state can deduct child support payments directly from your unemployment benefits and send …
268.16
This section has been repealed or its provisions have been renumbered to other sections.
268.161
This section has been repealed or its provisions have been renumbered to other sections.
268.162
This section has been repealed, renumbered, or relocated.
268.163
This section has been repealed, renumbered, or relocated.
268.164
This section has been repealed, renumbered, or relocated.
268.165
This section has been repealed, renumbered, or relocated.
268.166
This section has been repealed, renumbered, or relocated.
268.167
This section has been repealed, renumbered, or relocated.
268.17
This section has been repealed, renumbered, or relocated.
268.18
Unemployment Benefit Overpayments
If you receive unemployment benefits you were not entitled to, you must repay them to the trust fund. If the overpayment …
268.182
Fraud; Criminal Penalty
It is a crime to commit fraud in connection with unemployment benefits or taxes. Filing false claims, using another …
268.183
Applicant Administrative Penalties
If you make a false statement to obtain or attempt to obtain unemployment benefits without a good faith belief that it …
268.184
Employer Misrepresentation and Misreporting; Administrative Penalties
Employers who misrepresent information or fail to file required reports face administrative penalties. Penalties range …
268.186
Records; Audits
Employers must keep employment and payroll records for at least four years. The commissioner can audit employer records …
268.188
Subpoenas; Oaths
The commissioner and unemployment law judges can issue subpoenas to compel witnesses to testify and produce documents in …
268.19
Data Privacy
Information gathered by the state for unemployment insurance purposes is private. It cannot be shared publicly except in …
268.192
Protection of Rights
Unemployment benefits and the right to receive them are protected from most creditors. Benefits cannot be garnished, …
268.193
Postsecondary Unemployment Insurance Aid
The state provides financial aid to certain postsecondary educational institutions to help cover the cost of …
268.194
Unemployment Insurance Trust Fund
This section establishes the Minnesota Unemployment Insurance Trust Fund, a special state fund used only to pay …
268.196
Administration Account
This section creates the unemployment insurance administration account, which pays for the operating costs of running …
268.198
This section has been repealed, renumbered, or relocated.
268.199
Contingent Account
This section creates a contingent account that can be used for unemployment insurance expenses that are not covered by …
268.20
Representation in Court
The attorney general represents the commissioner and the department in court proceedings related to unemployment …
268.21
Nonliability of State
The state of Minnesota is not liable for any damages if unemployment benefits are delayed or not paid. The only remedy …
268.211
Unemployment Insurance Benefits Telephone System
The commissioner must provide a statewide telephone system for filing unemployment claims and requesting benefits. The …
268.215
Day of the Week and Date Requirement
When the unemployment law requires something to be done by a specific day or date, and that day falls on a Saturday, …
268.22
Saving Clause
If any part of the unemployment insurance law is found to be invalid or unconstitutional, the rest of the law remains in …
268.23
Severable
The provisions of the unemployment insurance law are severable, meaning if one part is found invalid, the remaining …
268.231
This section has been repealed, renumbered, or relocated.
268.24
This section has been repealed, renumbered, or relocated.
268.25
This section has been repealed, renumbered, or relocated.
268.26
This section has been repealed, renumbered, or relocated.
268.29
This section has been repealed, renumbered, or relocated.
268.30
This section has been repealed, renumbered, or relocated.
268.31
This section has been repealed, renumbered, or relocated.
268.315
This section has been repealed, renumbered, or relocated.
268.32
This section has been repealed, renumbered, or relocated.
268.33
This section has been repealed, renumbered, or relocated.
268.34
This section has been repealed, renumbered, or relocated.
268.35
This section has been repealed, renumbered, or relocated.
268.36
This section has been repealed, renumbered, or relocated.
268.361
This section has been repealed or its provisions have been renumbered to other sections.
268.362
This section has been repealed, renumbered, or relocated.
268.3625
This section has been repealed, renumbered, or relocated.
268.363
This section has been repealed, renumbered, or relocated.
268.364
This section has been repealed or its provisions have been renumbered to other sections.
268.365
This section has been repealed or its provisions have been renumbered to other sections.
268.366
This section has been repealed, renumbered, or relocated.
268.3661
This section has been repealed, renumbered, or relocated.
268.367
This section has been repealed, renumbered, or relocated.
268.37
This section has been repealed, renumbered, or relocated.
268.371
This section has been repealed, renumbered, or relocated.
268.38
This section has been repealed or its provisions have been renumbered to other sections.
268.39
This section has been repealed, renumbered, or relocated.
268.40
This section has been repealed, renumbered, or relocated.
268.41
This section has been repealed, renumbered, or relocated.
268.42
This section has been repealed, renumbered, or relocated.
268.43
This section has been repealed, renumbered, or relocated.
268.52
This section has been repealed, renumbered, or relocated.
268.53
This section has been repealed or its provisions have been renumbered to other sections.
268.54
This section has been repealed, renumbered, or relocated.
268.55
This section has been repealed, renumbered, or relocated.
268.551
This section has been repealed, renumbered, or relocated.
268.552
This section has been repealed, renumbered, or relocated.
268.56
This section has been repealed or its provisions have been renumbered to other sections.
268.561
This section has been repealed or its provisions have been renumbered to other sections.
268.60
This section has been repealed, renumbered, or relocated.
268.61
This section has been repealed or its provisions have been renumbered to other sections.
268.62
This section has been repealed, renumbered, or relocated.
268.63
This section has been repealed, renumbered, or relocated.
268.64
This section has been repealed, renumbered, or relocated.
268.65
This section has been repealed, renumbered, or relocated.
268.66
This section has been repealed, renumbered, or relocated.
268.665
This section has been repealed or its provisions have been renumbered to other sections.
268.666
This section has been repealed or its provisions have been renumbered to other sections.
268.671
This section has been repealed, renumbered, or relocated.
268.6715
This section has been repealed, renumbered, or relocated.
268.672
This section has been repealed, renumbered, or relocated.
268.673
This section has been repealed, renumbered, or relocated.
268.674
This section has been repealed, renumbered, or relocated.
268.675
This section has been repealed, renumbered, or relocated.
268.6751
This section has been repealed, renumbered, or relocated.
268.676
This section has been repealed, renumbered, or relocated.
268.677
This section has been repealed, renumbered, or relocated.
268.678
This section has been repealed, renumbered, or relocated.
268.679
This section has been repealed or its provisions have been renumbered to other sections.
268.68
This section has been repealed, renumbered, or relocated.
268.681
This section has been repealed, renumbered, or relocated.
268.6811
This section has been repealed, renumbered, or relocated.
268.682
This section has been repealed, renumbered, or relocated.
268.683
This section has been repealed, renumbered, or relocated.
268.684
This section has been repealed, renumbered, or relocated.
268.685
This section has been repealed, renumbered, or relocated.
268.686
This section has been repealed, renumbered, or relocated.
268.80
This section has been repealed, renumbered, or relocated.
268.81
This section has been repealed, renumbered, or relocated.
268.82
This section has been repealed, renumbered, or relocated.
268.83
This section has been repealed, renumbered, or relocated.
268.84
This section has been repealed, renumbered, or relocated.
268.85
This section has been repealed, renumbered, or relocated.
268.86
This section has been repealed or its provisions have been renumbered to other sections.
268.871
This section has been repealed or its provisions have been renumbered to other sections.
268.872
This section has been repealed or its provisions have been renumbered to other sections.
268.88
This section has been repealed, renumbered, or relocated.
268.881
This section has been repealed, renumbered, or relocated.
268.89
This section has been repealed, renumbered, or relocated.
268.90
This section has been repealed, renumbered, or relocated.
268.91
This section's provisions have been repealed or renumbered to other sections of the unemployment insurance law.
268.911
This section has been repealed, renumbered, or relocated.
268.912
This section has been repealed, renumbered, or relocated.
268.913
This section has been repealed or its provisions have been renumbered to other sections.
268.914
This section has been repealed or its provisions have been renumbered to other sections.
268.915
This section has been repealed, renumbered, or relocated.
268.916
This section has been repealed, renumbered, or relocated.
268.9165
This section has been repealed, renumbered, or relocated.
268.917
This section has been repealed, renumbered, or relocated.
268.918
This section has been repealed, renumbered, or relocated.
268.92
This section has been repealed, renumbered, or relocated.
268.95
This section has been repealed, renumbered, or relocated.
268.96
This section has been repealed, renumbered, or relocated.
268.971
This section has been repealed, renumbered, or relocated.
268.975
This section has been repealed, renumbered, or relocated.
268.9755
This section has been repealed, renumbered, or relocated.
268.976
This section has been repealed or its provisions have been renumbered to other sections.
268.977
This section has been repealed, renumbered, or relocated.
268.9771
This section has been repealed, renumbered, or relocated.
268.978
This section has been repealed, renumbered, or relocated.
268.9781
This section has been repealed, renumbered, or relocated.
268.9782
This section has been repealed, renumbered, or relocated.
268.9783
This section has been repealed, renumbered, or relocated.
268.979
This section has been repealed, renumbered, or relocated.
268.98
This section has been repealed, renumbered, or relocated.
299A.72
This section relates to public safety programs and their connection to employment and workforce services.