This bill amends Minnesota Statutes 2024, specifically sections 268B.01, subdivisions 15 and 17, to exempt certain S corporations from the paid leave program. The definition of "covered employment" is updated to clarify that it does not include employment of a corporate officer of a subchapter S corporation if the officer owns 25 percent or more of the employer corporation, either directly or indirectly. This change aims to provide clarity on which employees are eligible for paid leave under the program.

Additionally, the definition of "employee" is also revised to exclude corporate officers of subchapter S corporations under the same ownership criteria. The bill maintains the existing exclusions for self-employed individuals, independent contractors, and seasonal employees. These amendments are intended to refine the eligibility criteria for the paid leave program, ensuring that certain corporate officers are not classified as employees for the purposes of this law.

Statutes affected:
Introduction: 268B.01