Minnesota Unemployment Insurance

State          General administration:
unemployment   Department of Economic Security
insurance      390 North Robert Street
(SUI)          Saint Paul, MN   55101
               612-296-6141
               Register as employer by filing Form MDES-13 (Report
               to Determine Liability);
               Report quarterly wages and contributions by filing
               Form MDES-1D (Employer's Quarterly Wage Detail
               Report) and Form MDES-1 (Employer's Unemployment
               Quarterly Tax Report) by last day of month following
               end of quarter:
               Department of Economic Security
               Tax Accounting Section - Unemployment Tax
               390 North Robert Street
               Saint Paul, MN   55101
               612-296-3674

SUI            Benefit ratio formula
experience     Includes Workforce Enhancement fee assessment of
rating         0.10%.
formula, base, 0.40% to 9.3% on $25,000 for 2008
and rates      New employers use 2.36%
               New high experience rating industry employers use 9.68%