Exempts certain S corporations from Minnesota's paid leave program.

Minnesota HF3597 amends the state's paid leave program to exempt certain S corporations from coverage. Specifically, it excludes from "covered employment" those who are corporate officers of a subchapter S corporation if they own 25 percent or more of the employer corporation. This exemption applies if the officer relationship is known to the common law or any other legal relationship performed for wages or under any contract calling for the performance of services. Entities excluded under this section may opt in to coverage following a procedure determined by the commissioner.

Exempts certain S corporations from Minnesota's paid leave program.

Minnesota HF3597 amends the state's paid leave program to exempt certain S corporations from coverage. Specifically, it excludes from "covered employment" those who are corporate officers of a subchapter S corporation if they own 25 percent or more of the employer corporation. This exemption applies if the officer relationship is known to the common law or any other legal relationship performed for wages or under any contract calling for the performance of services. Entities excluded under this section may opt in to coverage following a procedure determined by the commissioner.