Taxes & Insurance
State Unemployment Insurance (SUI)
Minnesota Unemployment Insurance
Phone: 651.296.3644 (Press 4 to speak with a representative)
Website: www.uimn.org (self-service, and account set-up)
Minnesota unemployment insurance rates vary depending on how long a company has been doing business in Minnesota; please visit the Minnesota Unemployment Insurance's Tax Rate page for specifics.
Minnesota Department of Labor and Industry
Phone: 1.800.342.5354, press 3.
Minnesota Department of Revenue
State sales tax in 2012 is 6.875%, but does not apply to purchases of food and clothing, or to the making of television commercials! TV spot production (and post-production) is exempt from sales tax in Minnesota, a significant cost saving. For Local sales tax information and tax forms visit www.revenue.state.mn.us.
Youth Labor Laws
Employers should be aware that there are both federal and state child labor laws. The same criteria used to determine coverage for the minimum wage and overtime laws are used to determine coverage under these laws. The federal restrictions on hours that minors under 16 may work during the school year are marked with asterisks below.
Below is an abridged version of the Minnesota Child Labor Act. For a more complete copy or an exemption request.
Contact the Department of Labor and Industry, Labor Standards Division
A minor under age 14 may not be employed, except as:
-- a newspaper carrier (at least 11 years of age);
-- in agriculture (at least 12 years of age and with parental/guardian consent);
-- an actor, actress or model; or
-- a youth athletic program referee (at least 11 years of age and with parental/guardian consent).
Age and hours of work
A minor less than 16 years of age may not work:
-- before 7 a.m. or after 9 p.m.* with the exception of a newspaper carrier;
-- for more than 40 hours a week or more than eight hours per 24-hour period*, except in agriculture;
-- on school days during school hours, without an employment certificate issued by the school district superintendent (Minnesota Statutes 181A.05).
*During the school year, federal law restricts hours to no later than 7 p.m., no more than three hours a day and not more than 18 hours a week.
A minor age 16 or 17 years old
By state law, 16- and 17-year-old high school students may not work
-- after 11 p.m. on evenings before school days or before 5 a.m. on school days. With written permission from a parent or guardian, these hours may be expanded to 11:30 p.m. and 4:30 a.m. No other limit is set for 16- and 17-year-olds.
For more information on how these standards apply to our industry please contact one of Minnesota’s professional Casting Directors or Talent Agents listed in the TALENT, CASTING & AGENTS section of the Minnesota Production Guide (MPG).