HF4254 Summary

• Adopts recommendations from the Unemployment Insurance Advisory Council with comprehensive amendments to Minnesota's unemployment insurance statutes effective September 16, 2018.

• Changes experience rating computation for employers from 48 calendar months to 16 calendar quarters and modifies tax reduction eligibility to exclude employers at maximum tax rates.

• Clarifies base period calculation for unemployment benefits applicants and allows use of alternative base periods when applicants have insufficient wage credits or received workers' compensation during base periods.

• Implements 1% monthly interest assessment on unpaid employer taxes and overpaid unemployment benefits beginning October 1, 2019, and establishes garnishment procedures for delinquent amounts.

• Makes technical updates including changing "fraud" to "misrepresentation," modifying vacation and sick pay offset rules, clarifying leave of absence provisions, and repealing obsolete nonprofit organization provisions.