MN SF2360

Commissioners of Revenue, Employment and Economic Development, and Labor and Industry must coordinate a biennial analysis of worker misclassification costs and impacts on workers, government programs, and tax collections

Commissioner of Labor and Industry must submit reports to legislative committees by January 15 of every odd-numbered year, beginning January 15, 2027

Reports must include estimates of the number of misclassified workers in Minnesota, costs to those workers, prevalence by industry, and impacts to the unemployment insurance trust fund, family and medical benefit insurance account, state income tax collection, workers' compensation fund, and workforce development fund

Departments of Employment and Economic Development, Revenue, and Labor and Industry must share relevant data including audit findings, tax filings, and misclassification complaints

Appropriates funds from the workforce development fund in fiscal year 2026 (available through June 30, 2027) for the report and staff support, with authority for interagency fund transfers