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 give the legislature a report on department programs and …
116J.014
Cooperation With Other State Agencies
The commissioner of employment and economic development must maintain close liaison, coordination, and cooperation with …
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This section has been repealed, renumbered, or relocated.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 lets the commissioner use up to five percent of the biennial appropriation for Youthbuild from the general …
116L.363
This section has been repealed, renumbered, or relocated.
116L.366
Requirements of Organizations Receiving Grants
An organization awarded a grant under this program must submit an annual report to the commissioner by September 1 each …
116L.60
Purpose
This section states the purpose of sections 116L.60 to 116L.64: to provide financial assistance for comprehensive job …
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
This section directs the commissioner, with advice from the council, to set criteria for distributing state money to the …
116L.64
Money Distribution
This section covers money distribution under Minnesota's workforce development programs.
116L.66
First Source Agreements
This section creates "first source agreements" tied to state economic assistance. A business or private enterprise that …
116L.88
This section has no operative statutory text. Section 116L.88 was repealed or renumbered, with the only remaining …
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 establishes the Minnesota Family Resiliency Partnership, directing the commissioner of employment and …
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 has been renumbered. All of its subdivisions were moved to Minnesota Statutes section 119B.19. Refer to …
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 commissioner may send required unemployment notices, determinations, or decisions by electronic transmission only if …
268.033
Computation of Time
This section governs how time is computed under the unemployment chapter. It adopts the general computation-of-time …
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
If an electronic transaction under this chapter is done using an identification number or code that the commissioner …
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
The state keeps a separate account for every employer. Taxpaying employers get a tax account, which is charged for 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, along with any subdivision, subsidiary, or business enterprise the tribe wholly owns, are …
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, and the amount the commissioner computes is …
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 or licensee owes $500 or more under this chapter or section 116L.20 (such as unpaid unemployment taxes), …
268.063
Personal Liability
This section makes certain individuals personally liable for unemployment amounts a business owes under this chapter or …
268.064
Liability for Debts Upon Acquisition
When someone acquires all or part of a business, its organization, trade, or assets from an employer, they become …
268.065
Liability of Amounts Due From Subcontractors and Employee Leasing Firms
A contractor must guarantee payment of all unemployment amounts due on a subcontractor's taxable wages, either by …
268.066
Cancellation of Amounts Due From an Employer
The commissioner must cancel as uncollectible any unemployment amounts an employer owes that remain unpaid six years …
268.067
Compromise
The commissioner may compromise, in whole or in part, an action, determination, or decision that affects only an …
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 is no longer active. Its provisions have been repealed or renumbered to other sections, primarily to …
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 unemployment benefits are due and payable when an applicant dies, those benefits must, on application, be paid to the …
268.088
Benefits Paid During Certain Voluntary Unemployment
This section lets an employee who voluntarily takes temporary unemployment to prevent another worker from being laid off …
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 Minnesota unemployment is high enough to set off a state "on" indicator, an extended unemployment benefit period …
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
This section provides additional unemployment benefits in two situations. The first is a large layoff: at a facility …
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
This section makes unemployment benefits available to dislocated workers taking part in the Converting Layoffs Into …
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 federal and state 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. An individual who obtains, attempts to …
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 face administrative penalties for misrepresentation and misreporting in connection with unemployment matters. …
268.186
Records; Audits
Employers must keep true and accurate records on individuals performing services for them, and must keep those 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 special account in the state treasury called the contingent account, which does not lapse or …
268.20
Representation in Court
In any civil action to enforce the Minnesota Unemployment Insurance Law, the commissioner may be represented by the …
268.21
Nonliability of State
Unemployment benefits are payable only to the extent the chapter allows and only to the extent money is available in the …
268.211
Unemployment Insurance Benefits Telephone System
Any automated telephone system the commissioner uses for unemployment insurance benefits must give every caller the …
268.215
Day of the Week and Date Requirement
Every determination issued under the unemployment insurance chapter must state the day of the week and the calendar date …
268.22
Saving Clause
The legislature reserves the right to amend or repeal all or any part of the Minnesota Unemployment Insurance Law at any …
268.23
Severable
If the United States Department of Labor or a court of competent jurisdiction determines that any provision of the …
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
Section 268.85 contains no operative statutory text. The body shows only a session law reference (2001 c 79 s 8), …
268.86
Section 268.86 contains no operative statutory text. Every subdivision has been either repealed or renumbered, with …
268.871
Section 268.871 contains no operative statutory text. Its subdivisions have been either repealed or renumbered, with …
268.872
Section 268.872 contains no operative statutory text. Its subdivisions have been either repealed or renumbered, with two …
268.88
Section 268.88 contains no operative statutory text. The body references section 116L.88, indicating the section has …
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 no longer contains operative law. All of its subdivisions were renumbered into chapter 256H, becoming …
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 has been renumbered. Section 299A.72 was renumbered as section 142A.75. There is no operative statutory …