Minnesota Administrative Rules
Agency 139 - Employment and Economic Development Department
Chapter 3315 - EMPLOYER TAXES
RECORDS AND REPORTS
Part 3315.1010 - RECORDS
Current through Register Vol. 48, No. 39, March 25, 2024
Subpart 1. Record keeping.
Each employer must establish, maintain, and preserve records with respect to individuals performing services for it. The records must be preserved for a period of not less than four years in addition to the current calendar year . The records must show for each individual the following:
Subp. 2. Instate and outstate.
For services performed both in Minnesota and outside Minnesota the records required by subpart 1 must include:
Subp. 3. Covered and noncovered employment.
For services performed in both covered employment and noncovered employment within a pay period the records required by subpart 1 must include the hours spent performing services in covered employment and the hours spent performing noncovered employment.
Statutory Authority: MS s 14.386; 14.388; 268.021