Minnesota Statutes

Minn. Stat. § 268.043 (2026)

Determinations Of Coverage

✓ current as of May 2026

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(a) The commissioner, upon the commissioner's own motion or upon application of a person, must determine if that person is an employer or whether services performed for it constitute employment and covered employment, or whether any compensation constitutes wages, and notify the person of the determination. The determination is final unless the person files an appeal within 45 calendar days after the commissioner sends the determination by mail or electronic transmission. Proceedings on the appeal are conducted in accordance with section 268.105.

(b) No person may be initially determined an employer, or that services performed for it were in employment or covered employment, for periods more than four years before the year in which the determination is made, unless the commissioner finds that there was fraudulent action to avoid liability under this chapter.

Notes of Decisions

Cited in 2 cases, 2012–2019 · leading case: Builders Commonwealth, Inc. v. Dep't of Emp. & Econ. Dev., 814 N.W.2d 49 (Minn. Ct. App. 2012).

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Builders Commonwealth, Inc. v. Dep't of Emp. & Econ. Dev., 814 N.W.2d 49 (Minn. Ct. App. 2012). “§ 268.043 (2010): (a) The commissioner [of employment and economic development], upon the commissioner’s own motion or upon application of a person, must determine if that person is an employer or whether services performed for it constitute employment and covered employment, or…”

Svihel Vegetable Farm, Inc. v. Dep't of Emp't & Econ. Dev., 929 N.W.2d 391 (Minn. 2019). · cites it 2× “Under Minn. Stat. § 268.043 (b) (2018), determinations that services performed for an employer were "covered employment" cannot be made "for periods more than four years before the year in which the determination is made, unless the commissioner finds that there was fraudulent…”

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