While both federal and state tax laws require that workers be classified as either an employee or an independent contractor, there appears to be no clear definition of either term. However, some guidance does exist, and business owners are strongly urged to look at the factors suggested from the IRS, the Minnesota Department of Revenue, the Minnesota Department of Economic Security and the Minnesota Department of Labor and Industry in making this determination. More information on this area is found in the above referenced publications. It is available from the Internal Revenue Service. It is available from the Minnesota Department of Revenue.
Coverage is obtained through the employer's insurance company.
It is available from the Minnesota Department of Economic Security. These are available from the U.S. Immigration and Naturalization Service. Employee's Withholding Allowance Certificate is used for both federal and Minnesota withholding. It is available from the Internal Revenue Service. Additionally, employers must provide certain information to the Minnesota Department of Human Services related to child support, medical support, maintenance and related payments.