If you start or acquire a business in Minnesota, you must complete and file form MDES-13, Report to Determine Liability , within 30 days after you first pay wages. The report must be completed and returned even if you received your account number by phone or if a payroll service prepares your tax reports. It must be signed by the owner, all partners, or an authorized officer of the corporation. Please have payroll and employment information at hand when you call. Wages paid to employees by a covered employer are usable as wage credits for UI Benefits purposes.
Coverage depends on the type of employment and amount of wages paid.
A covered employer must file reports with MDES that list wages paid to employees. MDES uses the reported wages to determine entitlement if an individual applies for UI Benefits. Wages include the value of room and board. Domestic employment can be performed in a private home, local college club, or local chapter of a college fraternity or sorority. A private home can be any shelter used as a dwelling, or a room or suite in a hospital, hotel or nursing home.