Coverage: Same as under federal law.

Rates: 0.17% — 9.07% for 2002; 1.29% (new employers, other than construction industry) for 2002

Taxable Wage Limit: $21,000 for 2002

Employee Withholding: None

Administration:

Department of Economic Security
390 North Robert Street
St. Paul, Minnesota 55101
Telephone: 651-297-4339