• number of hours worked in the quarter, and; • work location(s).
Employers are also required to report the total number of covered workers who worked or received pay during the payroll period which included the 12th of the month for each month in the reporting period. The wage detail report and the related taxes and other assessments are due within one month after the end of each calendar quarter. The due dates are April 30, July 31, October 31 and January 31. If any of these dates falls on a weekend or state government holiday, the due date is the next state government business day. Wage Detail Reports are required from all covered employers, even though they may have had no employees during the quarter, and therefore owe no tax. Even though no tax is due, a late fee will still apply if the report is filed late. Reports must be electronically filed and accepted by the due date. The electronic receipt date of the accepted report will determine timeliness. Instructions on how to file a Zero Wage Report are listed in the Minnesota Unemployment Insurance (UI) Program Employer Self-Service System User Guide . Wage Detail Reports are filed online or with an automated phone option using the Employer Self-Service System. Features of the System include: • All tax and wage reporting is done on a secure website or using automated telephone reporting (for employers with few employees and no access to the Internet). • Wage and tax reports are combined - the System calculates taxable wages and the amount of tax and other assessments due. • Several standard electronic file formats and submission types are accepted. • Electronic Payments—Electronic payment options using either ACH debit or ACH credit are available for all employers, and required for employers reporting 50 or more employees and all third-party processors paying on behalf of their clients. The posting date of the payment (not the postmark date for paper check payments) will determine its timeliness. • Features allow the user to view and update account information, view payment history and wage detail information, make changes to account information, view benefits paid charges and receive and respond to Determinations of Benefit Account and Eligibility—all online. Interest Charged on Late Tax Payments If the taxes due are not received by the due date, the employer is assessed interest at the rate of 1.0 percent per month or any part thereof, from the due date until payment is received by the Minnesota Unemployment Insurance Program. Interest assessments may be removed if a late payment is attributable to certain extenuating circumstances. All requests for interest removal must be in writing, and the reasons for late payment must be substantiated. Late Fees for Failure to File Timely Reports An employer who knowingly fails to submit a Wage Detail Report by the due date is required to pay a late fee in addition to the interest. An employer who submits the Wage Detail Report, but knowingly fails to include any part of the required information or knowingly enters erroneous information is also subject to an administrative fee. Additional information on interest and administrative fees is available at Minnesota Unemployment Insurance (UI) Program.
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