AN EMPLOYEE IS ELIGIBLE FOR BENEFITS WHEN THE EMPLOYEE PERFORMS 50% OR MORE OF THEIR WORK IN MINNESOTA DURING THE BENEFITS QUARTER.
An employer had two employees who performed work for the company in both Minnesota and Wisconsin. The employees were laid off and both applied for unemployment insurance benefits in Minnesota where they resided. The employees provided the Minnesota Department of Employment and Economic Development (DEED) with detailed records of their hours worked and in which state their services were performed. DEED determined that the employees were eligible for unemployment benefits for the quarters during which they “performed their employment primarily in Minnesota.” The decisions were upheld by unemployment law judges (ULJ).
The employer appealed to the Minnesota Court of Appeals claiming that the ULJ’s misinterpreted “covered employment” as defined by the law. The law provides that an employee’s entire employment during a calendar quarter is covered if the employment was “performed primarily in Minnesota.” The Court of Appeals reasoned that the law suggested “a quantitative, not sequential, meaning.” The Court held that when an employee performs more than 50% of his or her hours during a quarter in Minnesota, the employment was “performed primarily in Minnesota,” and was covered under the statute.