MN HF3597

Corporate officers of S corporations who own 25% or more of the employer corporation (directly or indirectly, including through subsidiaries or holding companies) are excluded from Minnesota's paid family and medical leave program

The exemption applies to both the definition of "covered employment" and the definition of "employee" under Minnesota Statutes section 268B.01

Excluded entities, including these S corporation officers, may voluntarily opt into coverage through a procedure determined by the commissioner

Amends Minnesota Statutes 2024, section 268B.01, subdivisions 15 and 17