Basic Manual

Revisions to Manual Rules Related to the COVID-19 (Coronavirus) Pandemic – Paid Furloughed Employees and Final Premium Reporting

Wed, 03 Aug 2022 19:19:57 GMT

An expiration date of June 30, 2023, was filed an approved for:
1. Statistical Code 0012—Paid Furloughed Employees
2. The exclusion of payments to paid furloughed employees during federal, state, and/or local emergency orders, laws, or regulations issued due to the COVID-19 (coronavirus) pandemic from premium and experience rating calculations
3. The final premium reporting rule exception for the COVID-19 (coronavirus) pandemic.
4. Please see Circular No 23-1821 for full details.

Are Sole Proprietors, Partners and Executive Officers included or excluded from workers' compensation coverage in Minnesota?

Fri, 01 Jul 2016 00:00:00 GMT

Minnesota Statute 176.041, Subdivision 1. outlines certain employments and individuals who are automatically excluded from workers' compensation coverage in Minnesota. If the employment or individual does not meet the qualifications outlined in the statute, they are automatically included. The employments and individuals who are automatically excluded from coverage have the option, if they so choose, to elect coverage. Refer to Minnesota Statute 176.041, Subdivision 1. for details.

When can a Domestic Worker Be Excluded from Coverage?

Fri, 01 Jul 2016 00:00:00 GMT

MN Statute 176.041 subdivision 1 (14) states that a domestic worker would be excluded from coverage if - " a person employed as a household worker in, for, or about a private home or household who earns less than $1,000 in cash in a three-month period from a single private home or household provided that a household worker who has earned $1,000 or more from the household worker's present employer in a three-month period within the previous year is covered by this chapter regardless of whether or not the household worker has earned $1,000 in the present quarter"

Can Executive Officers of a Non-Profit exclude themselves?

Fri, 01 Jul 2016 00:00:00 GMT

MN Statute 176.041 lists excluded employments.

Nonprofits are exempt from providing coverage if they have paid out less than $1,000 in annual wages in the preceding calendar year.

If the $1,000 threshold has been exceeded and because there is no ownership in non-profits, everyone is considered an employee.

Those individuals listed in the company charter or articles of incorporation as executive officers (President, Vice President, Secretary, and Treasurer), would be held to the officer min/max payroll amounts provided they are active in the day to day operations.

If officers are not active except to attend meetings, then they are excluded.

Everyone else is included at their actual payroll received.

Where can I find more information regarding division of payroll?

Fri, 01 Jul 2016 00:00:00 GMT

In the MN Basic Manual Rule 2 - Premium Basis and Payroll Allocation, G. Interchange of Labor. Click here to open the MN Basic Manual.

Where can I find information about changes or corrections in class codes?

Fri, 01 Jul 2016 00:00:00 GMT

In the MN Basic Manual, Rule 1 - Classification Assignment, F. Changes or Corrections in Classifications. Click here to open the MN Basic Manual.

What is considered "payroll" for workers compensation?

Fri, 01 Jul 2016 00:00:00 GMT

The definition of payroll, for workers compensation, means money or substitutes for money. Refer to the MN Basic Manual, Rule 2 - Premium Basis and Payroll Allocation, B. Payroll, for a list of what's included. Click here to open the MN Basic Manual.

How can I learn more about the payroll limitations for executive officers?

Fri, 01 Jul 2016 00:00:00 GMT

Please see Basic Manual Rule 2.E.1.b. Premium Determination

The payroll of all executive officers covered by the policy shall be included in the statement of payroll and premium charged subject to the following limitations:

(1) minimum individual per week payroll equal to the minimum individual payroll value for this rule stated in the Miscellaneous Values of the current Minnesota Ratemaking Report.

(2) maximum individual per week payroll equal to the maximum individual payroll value for this rule stated in the Miscellaneous Values of the current Minnesota Ratemaking Report.

(3) The payroll limitations in b(1) and b(2) apply to the average weekly payroll of each executive officer for the number of weeks the officer was covered under the policy. A part of a week is considered as a full week in determining the average weekly payroll.