Pay By Check or Electronically

Compensation may be paid using any of the following methods:

Transferring gambling funds to a general account to pay compensation is not allowed.

• A check from the gambling account.
• Electronic transfer from the gambling account to the employee’s bank account.
• Electronic transfer to a payroll processing firm for transfer to the employee’s bank account.
• Electronic transfer to a payroll processing firm and payment then made by check from the payroll processing firm.

If a payroll processing firm prepares the payroll, the authorization for the electronic transfer to the payroll processing firm must be signed by at least two organization members. The treasurer may not sign the transfer authorization.

Payroll processing firm—An organization may choose to use the services of a payroll processing firm to pay compensation costs and related payroll taxes.

An organization may only use the services of a payroll processing firm that:

1. is currently registered with and meets the criteria of the Department of Revenue as a third-party bulk filer under Minnesota Statutes, Section 290.92, subdivision 30;
2. is able to provide proof of a third-party audit and an annual report and statement of financial condition;
3. is able to provide evidence of a fidelity bond; and
4. can provide proof of having been in business as a third-party bulk filer for the most recent three years.