Unemployment Benefits – Noncovered Employment 

Posted: 1:00 am Mon, September 7, 2009
By admin
Tags: Unemployment Benefits

Where the employer is wholly owned by claimant; claimant was employed as the employer’s chief executive officer and its only Minnesota employee for a period of time in which the employer paid unemployment taxes; and the employer did not file an election to include in the unemployment-compensation system a corporate officer who owns more than twenty-five percent of a corporation; we conclude that claimant’s noncovered employment makes him ineligible for benefits and the employer’s remedy is to apply for a refund of the unemployment taxes that it paid during the eight months that claimant engaged in noncovered employment.

Affirmed.