Subdivision 1. Employer records; audits. (a) Each employer must keep true and accurate records on individuals performing services for the employer, containing the information the commissioner may require under Minnesota Rules, part 3315.1010. The records must be kept for a period of not less than four years in addition to the current calendar year.
(b) For the purpose of administering this chapter, the commissioner has the power to audit, examine, or cause to be supplied or copied, any books, correspondence, papers, records, or memoranda that are the property of, or in the possession of, an employer or any other person at any reasonable time and as often as may be necessary. Subpoenas may be issued under section 268.188, as necessary, for an audit.
An employer, or other person, that refuses to allow an audit of its records by the department, or that fails to make all necessary records available for audit in Minnesota upon request of the commissioner, may be assessed an administrative penalty of $500. The penalty collected is credited to the trust fund.
(c) An employer, or other person, that fails to provide a weekly breakdown of money earned by an applicant upon request of the commissioner, information necessary for the detection of applicant misrepresentation under section 268.18, subdivision 2, may be assessed an administrative penalty of $100. Any notice requesting a weekly breakdown must clearly state that a $100 penalty may be assessed for failure to provide the information. The penalty collected is credited to the trust fund.
Subd. 2. Department records; destruction. (a) The commissioner may make summaries, compilations, duplications, or reproductions of any records pertaining to this chapter that the commissioner considers advisable for the preservation of the information.
(b) Regardless of any law to the contrary, the commissioner may destroy any records that are no longer necessary for the administration of this chapter. In addition, the commissioner may destroy any record from which the information has been electronically captured and stored.
Ex1936 c 2 s 10; 1937 c 306 s 7; 1939 c 441 s 42; 1939 c 443 s 8,10; 1941 c 554 s 9; 1943 c 650 s 7; 1945 c 376 s 9; 1947 c 600 s 3-6; 1949 c 605 s 15; 1949 c 739 s 8; 1951 c 442 s 6-10; 1951 c 713 s 29; 1953 c 97 s 15; 1953 c 603 s 1; 1953 c 612 s 1; 1955 c 847 s 22; 1957 c 883 s 7; 1965 c 45 s 42-44; 1965 c 741 s 18; 1967 c 770 s 1; 1969 c 9 s 63; 1969 c 310 s 2; 1969 c 567 s 1,3; 1969 c 854 s 11,12; 1969 c 1129 art 8 s 7; 1971 c 942 s 12; 1973 c 254 s 1,3; 1973 c 492 s 14; 1974 c 241 s 1; 1975 c 315 s 19; 1975 c 336 s 20,21; 1977 c 172 s 2; 1977 c 237 s 1; 1977 c 297 s 20; 1977 c 305 s 31; 1977 c 430 s 25 subd 1; 1978 c 674 s 60; 1979 c 181 s 15; 1980 c 615 s 37; 1981 c 311 s 39; 1982 c 424 s 130; 1982 c 545 s 23,24; 1Sp1982 c 1 s 31,32; 1983 c 216 art 1 s 87; 1983 c 247 s 114; 1983 c 260 s 58; 1983 c 312 art 8 s 2; 1983 c 372 s 37,38; 1984 c 544 s 89; 1985 c 248 s 70; 1Sp1985 c 14 art 9 s 75; 1986 c 444; 1987 c 165 s 1; 1987 c 312 art 1 s 26 subd 2; 1987 c 362 s 23; 1987 c 385 s 25; 1989 c 65 s 11; 1989 c 209 art 2 s 1; 1990 c 516 s 6,7; 1991 c 202 s 16; 1993 c 67 s 10; 1994 c 483 s 1; 1994 c 488 s 8; 1995 c 54 s 12; 1996 c 417 s 23,31; 1996 c 440 art 1 s 47; 1997 c 66 s 62,79; 1998 c 265 s 44; 1999 c 107 s 57,66; 2000 c 343 s 4; 1Sp2003 c 1 art 2 s 77; 2004 c 183 s 84; 2007 c 128 art 6 s 91; 2009 c 78 art 3 s 15; 2014 c 251 art 1 s 7; 2014 c 271 art 1 s 2; 2018 c 182 art 1 s 67
Structure Minnesota Statutes
Chapters 268 - 269 — Employment And Economic Development
Chapter 268 — Unemployment Insurance
Section 268.001 — Citation; Minnesota Unemployment Insurance Law.
Section 268.03 — Public Purpose Of The Minnesota Unemployment Insurance Program.
Section 268.031 — Standard Of Proof; Statutory Interpretation And Application.
Section 268.032 — Electronic Transmission; When Allowed; Sending To Last Known Address Required.
Section 268.033 — Computation Of Time.
Section 268.034 — Computations Of Money Rounded Down.
Section 268.035 — Definitions.
Section 268.042 — Employers Coverage.
Section 268.0425 — Electronic Transaction Presumption.
Section 268.043 — Determinations Of Coverage.
Section 268.044 — Wage Reporting.
Section 268.045 — Employer Tax Or Reimbursable Accounts.
Section 268.047 — Effect On Employer Of Unemployment Benefits Paid.
Section 268.051 — Employers Taxes.
Section 268.052 — Payment To Trust Fund By State And Political Subdivisions.
Section 268.0525 — Indian Tribes.
Section 268.053 — Payment To Trust Fund By Nonprofit Organizations.
Section 268.057 — Collection Of Taxes.
Section 268.058 — Lien, Levy, Setoff, And Civil Action.
Section 268.059 — Garnishment For Delinquent Taxes And Unemployment Benefit Overpayments.
Section 268.0625 — Revocations Of Business Licenses.
Section 268.063 — Personal Liability.
Section 268.064 — Liability For Debts Upon Acquisition.
Section 268.065 — Liability Of Amounts Due From Subcontractors And Employee Leasing Firms.
Section 268.066 — Cancellation Of Amounts Due From An Employer.
Section 268.0675 — No Election Of Remedy.
Section 268.068 — Notice To Workers.
Section 268.069 — Payment Of Unemployment Benefits.
Section 268.07 — Benefit Account.
Section 268.084 — Password; Presumption.
Section 268.085 — Eligibility Requirements; Payments That Affect Benefits.
Section 268.0865 — Continued Request For Unemployment Benefits.
Section 268.087 — Unemployment Benefits Due Deceased Persons.
Section 268.088 — Benefits Paid During Certain Voluntary Unemployment.
Section 268.095 — Ineligibility Because Of Quit Or Discharge.
Section 268.101 — Determinations On Issues Of Ineligibility.
Section 268.103 — Appeals By Electronic Transmission.
Section 268.115 — Extended Unemployment Benefits.
Section 268.125 — Additional Unemployment Benefits.
Section 268.131 — Combined Wage Arrangements For Work In Multiple States.
Section 268.133 — Unemployment Benefits While In Entrepreneurial Training.
Section 268.136 — Shared Work.
Section 268.145 — Income Tax Withholding.
Section 268.155 — Child Support Deducted From Unemployment Benefits.
Section 268.18 — Unemployment Benefit Overpayments.
Section 268.182 — Fraud; Criminal Penalty.
Section 268.183 — Applicant Administrative Penalties.
Section 268.184 — Employer Misrepresentation And Misreporting; Administrative Penalties.
Section 268.186 — Records; Audits.
Section 268.188 — Subpoenas; Oaths.
Section 268.19 — Data Privacy.
Section 268.192 — Protection Of Rights.
Section 268.194 — Unemployment Insurance Trust Fund.
Section 268.196 — Administration Account.
Section 268.199 — Contingent Account.
Section 268.20 — Representation In Court.
Section 268.21 — Nonliability Of State.
Section 268.211 — Unemployment Insurance Benefits Telephone System.
Section 268.215 — Day Of The Week And Date Requirement.