Rest Breaks and Leave Time . .............................................................................................. 158 Employee Testing and Background Checks ......................................................................... 165 Employment of Minors.......................................................................................................168 Protection of Employees Who Report Violations of Law ...................................................172 Human Rights.....................................................................................................................174 Immigration Law Compliance . ........................................................................................... 181 Occupational Safety and Health . ....................................................................................... 183 Workers’ Compensation Insurance ..................................................................................... 190 Employee Benefits ............................................................................................................. 196 Plant Closings ...................................................................................................................... 198 Poster Requirements . ........................................................................................................ 199 Checklist for Hiring an Employee........................................................................................202 Business Taxes ............................................................................................................................. 214 Tax Identification Numbers ................................................................................................ .215 Business Income Tax Returns ............................................................................................. 219 Sales and Use Tax ............................................................................................................... 228 FICA Tax .............................................................................................................................. 233 Income Tax Withholding .................................................................................................... 234 Successor Liability for Certain Taxes When a Business or its Assets are Transferred .........241 Revocation or Prevention of License Issuance or Renewal ................................................242 Unemployment Insurance Taxes ......................................................................................... 242 Federal Tax Requirements ................................................................................................... 250 State of Minnesota Tax Requirements ................................................................................ 251 Sources of Information and Assistance ....................................................................................... 253 State Programs . .................................................................................................................. 253 Small Business Assistance Office ................................................................................ 253 Small Business Development Centers........................................................................254 Minnesota Trade Office .............................................................................................255 Minnesota Business First Stop....................................................................................257 Launch Minnesota.......................................................................................................257 Vocational Rehabilitation Service ..............................................................................257 Employment and Training Programs ..........................................................................258 Minnesota Job Skills Partnership ...............................................................................259 Dislocated Worker Program .......................................................................................260 Minnesota Federal Bonding Service ...........................................................................260 University of Minnesota Extension ............................................................................260 Government Procurement Assistance ..............................................................................261 .Federal Procurement .................................................................................................261 State Procurement ....................................................................................................265 Local Procurement.....................................................................................................267 Accounting and Tax Assistance ..........................................................................................268 Public Accountants ....................................................................................................268 Enrolled Agents .........................................................................................................270 Taxpayer Education Workshops .................................................................................270 Libraries .............................................................................................................................270 Additional Sources of Assistance ....................................................................................... 274 Specialized Legal Research and Assistance .................................................................274 Management Assistance for Minority Businesses......................................................274
iv
Made with FlippingBook - Online Brochure Maker