Employers in Minnesota are mandated to carry workers’ compensation insurance for their employees under Minnesota Statute §176.181, subdivision 2. The legislature wants to ensure that injured workers have access to recovery if he or she suffers an injury on the job. Employees are generally defined as a person who performs services for another for hire. Employees include minors, part-time workers and non-U.S. citizens. The Minnesota Department of Labor and Industry is responsible for work comp insurance in Minnesota.