Minnesota Code § 181.940

DEFINITIONS.
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For the purposes of sections 181.940 to 181.944 , the terms defined in this section have the meanings given them.
"Employee" means a person who performs services for hire for an employer from whom a leave is requested under sections 181.940 to 181.944 .
Employee includes all individuals employed by the employer but does not include an independent contractor.
"Employer" means a person or entity that employs one or more employees and includes an individual, corporation, partnership, association, business, trust, nonprofit organization, group of persons, state, county, town, city, school district, or other governmental subdivision.
"Child" means an individual under 18 years of age or an individual under age 20 who is still attending secondary school.

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