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:
- Fifty percent or more of the employment during the quarter is performed in Minnesota.
- Fifty percent or more of the employment during the quarter is not performed in Minnesota or any other state, or Canada, but some of the employment is performed in Minnesota and the employee’s residence is in Minnesota during 50 percent of the calendar quarter.
- The employment during the quarter is performed outside the United States and Canada, by an employee who is a United States citizen in the employ of an American employer, if the employer’s principal place of business in the United States is located in Minnesota.
Note: An "American employer" is defined under the Federal Unemployment Tax Act (United States Code, title 26, chapter 23, section 3306, subsection (j)(3).
- The employment during the quarter is performed by an officer or member of the crew of an American vessel operating on navigable waters within, or within and without, the United States, and the office from which the operations of the vessel and controlled is in Minnesota.
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.
