MN SF2565

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

Modifies covered employment definitions to clarify geographic work performance requirements and adds Canadian employment under certain conditions for benefit calculations.

Changes experience rating computation from 12 months to 4 calendar quarters for calculating employer tax rates and unemployment benefits used in computing future tax rates.

Establishes 1% monthly interest assessment on unpaid employer unemployment insurance taxes and overpaid benefits, effective October 1, 2019, with clarifications on interest accrual limitations.

Implements technical and housekeeping changes including renumbering employment exemptions, updating base period provisions for benefit account determination, and modifying vacation/sick pay offset rules for unemployment eligibility.