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Minnesota Department of Employment & Economic Development web site

Employer Handbook: Covered / Non-Covered Employment

Leased Employees

Reference: Minnesota Law, §268.046 Subd.1 (2008)

The term "leased employees" refers to a relationship where one legal entity provides labor to another legal entity on a continuing basis for a fee. All employee leasing firms that operate in Minnesota must register with the Minnesota Department of Commerce before registering with the Minnesota Unemployment Insurance (UI) Program. Employee leasing firms must maintain separate employer accounts for each of their clients.

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This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. The Minnesota Unemployment Insurance Law - MN Statutes §268.001 to §268.23 and Administrative Rules 3310 and 3315 - can be accessed through our Web site at www.uimn.org; by clicking on the UI Law link.

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