Minnesota Statutes Employment and Economic Development (Ch. 268-269) § 268.065. Liability of amounts due from subcontractors and employee leasing firms

(1) withholding sufficient money on the contract; or

(2) requiring the subcontractor to provide a sufficient bond guaranteeing the payment of all amounts that may become due.

The contractor may make a request for verification that the subcontractor has paid the taxes due 60 calendar days after the due date for filing the wage detail report that includes the final wages paid for employment performed under the contract. If the subcontractor has paid the amounts due for the period covered by the contract, the commissioner may release the contractor from its liability.

The words “contractor” and “subcontractor” include individuals, partnerships, firms, or corporations, or other association of persons engaged in the construction industry.

Subd. 2. Employee leasing company, professional employer organization, or similar person. (a) A person whose work force consists of 50 percent or more of workers provided by an employee leasing company, professional employer organization, or similar person for a fee, is jointly and severally liable for the unpaid amounts that are due under this chapter orsection 116L.20on the wages paid on the contract with the employee leasing company, professional employer organization, or similar person.

(b) An exemption from registration undersection 79.255, subdivision 9, does not determine the application of this section.