According to Aatrix, the owner/officer of a company that is exempt from state unemployment insurance must still be reported on the Minnesota Unemployment Insurance form. The wages for the exempt employee will appear in the Non Taxable Wages field on page 1. On page 2 wher ethe employee information is listed, you MUST check the 'code' box on the Aatrix screen in order to denote the employee as Exempt. The state of Minnesota will recalculate the taxable wages to exclude this employee when the form is submitted.
