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Wage Detail Reports
Reference: Minnesota Law, §268.044 Subd.1 (2008)
Each quarter, employers that have employees in covered employment are required to submit a wage detail report electronically; reports must be received on or before the last day of the month following the end of the calendar quarter. Employers with an active employer account must submit a wage detail report even when no covered wages were paid.
Employers must report the following data for each employee by reporting unit.
- Employee name.
- Social Security number.
- Gross wages.
- Paid hours worked.
Additionally, the wage detail report must include the number of full- and part-time employees employed during or received pay for the payroll period that includes the 12th day of each calendar month, broken down by reporting unit. For reporting details, view the US Department of Labor, Bureau of Labor Statistics’ Proper Monthly Employment Reporting for State Unemployment Insurance and Common Reporting Problems Web page at www.bls.gov/cew/cewproper.htm
NOTE: Employers that submit a quarterly wage detail report, but fail to include all employee information or enters erroneous information, shall be subject to an administrative service fee for each employee for whom the information is missing or erroneously entered. The administrative service fee or penalty may be canceled under certain circumstances. Reference the Fees and Penalties section of this handbook for more information.
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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