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1 <br />268B.14 PREMIUMS. <br />MINNESOTA STATUTES 2024 268B.14 <br />Subdivision 1. Payments. (a) Family and medical leave premiums accrue and become payable by each <br />employer, except for an employer with an approved private plan under section 268B.10, for each calendar <br />year on the taxable wages that the employer paid to employees in covered employment. <br />Each employer must pay premiums quarterly, at the premium rate defined under this section, on the <br />taxable wages paid to each employee. The commissioner must compute the premium due from the wage <br />detail report required under section 268B.12 and notify the employer of the premium due. The premiums <br />must be paid to the family and medical benefit insurance account and must be received by the department <br />on or before the last day of the month following the end of the calendar quarter. <br />(b) If for any reason the wages on the wage detail report under section 268B.12 are adjusted for any <br />quarter, the commissioner must recompute the premiums due for that quarter and assess the employer for <br />any amount due or credit the employer as appropriate. <br />Subd. 2. Payments by electronic payment required. (a) Every employer must make any payments <br />due under this chapter by electronic payment. <br />(b) All third -party processors, paying on behalf of a client company, must make any payments due under <br />this chapter by electronic payment. <br />(c) Regardless of paragraph (a) or (b), the commissioner has the discretion to accept payment by other <br />means. <br />Subd. 3. Employee charge back. Notwithstanding section 177.24, subdivision 4, or 181.06, subdivision <br />1, and subject to subdivision 6, employers must pay a minimum of 50 percent of the annual premiums paid <br />under this section. Employees, through a deduction in their wages to the employer, must pay the remaining <br />portion, if any, of the premium not paid by the employer. Such deductions for any given employee must be <br />in equal proportion to the premiums paid based on the wages of that employee. Deductions under this section <br />must not cause an employee's wage, after the deduction, to fall below the rate required to be paid to the <br />employee by any applicable statute, regulation, rule, ordinance, or government resolution or policy, whichever <br />rate of pay is greater. <br />[See Note.] <br />Subd. 4. Wages and payments subject to premium. The maximum wages subject to premium in a <br />calendar year is equal to the maximum earnings in that year subject to the FICA Old -Age, Survivors, and <br />Disability Insurance tax. <br />Subd. 5. [Never effective, 2024 c 127 art 73 s 51] <br />[See Note.] <br />Subd. 5a. Small employer premium rate. (a) Small employers are eligible for the premium rates <br />provided by this subdivision if the employer: <br />(1) has 30 or fewer employees pursuant to subdivision 5b; and <br />(2) the average wage for that employer as calculated in subdivision 5c is less than or equal to 150 percent <br />of the state's average wage in covered employment for the basis period. <br />Official Publication of the State of Minnesota <br />Revisor of Statutes <br />