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Summary of differences between federal and state regulations
Coverage
In Minnesota, state unemployment law covers employers of one or more workers for any period of time.
Agricultural labor provisions cover employing units who employ 4 in 20 weeks or pay $20,000 in a calendar quarter. Agricultural labor performed by an individual 16 yrs. of age or younger is excluded from agricultural coverage unless the employer is covered under federal law.
Workers are considered employees unless the individual is customarily engaged in an independent trade, occupation, profession, or business. The master-servant test also applies. This refers generally to the employer’s right of direction and control.
Exclusions from the definition of employment include:
- Insurance agents on commission (unless such service is performed by a corporate officer),
- Real estate agents on commission (unless such service is performed by a corporate officer), and
- Casual labor not in the course of employers business.
The following student employment is excluded from coverage:
- Student nurses and interns in employ of a hospital, and
- Students working for schools.
The state does not exclude from coverage service by the spouse of a student when the spouse is employed by the school, college, or university.
Regarding officers of corporations, in Minnesota, an individual who has been paid 4 times his/her weekly benefit amount may not use wages paid by an employing unit if the individual (a) individually or jointly with a spouse, parent, or child owns or controls 25 percent or more interest in the employing unit; or (b) is the spouse, parent, or minor child of any individual who owns or controls 25 percent or more interest in the employing unit; and (c) is not permanently separated from employment. Also exempts officers or shareholders in a family agricultural corporation.
State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. Minnesota has expanded coverage provisions beyond federal requirements.
While excluded in most states, the following state and local government service is not excluded from coverage in Minnesota: elected officials.
State
Contact
Department of Employment and Economic Development
Regulations
Chapter 3310, Unemployment Appeals
Federal
Contact
U.S. Department of Labor, Employment and Training Administration
(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)
Regulations
20 CFR chapter V