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2026 Paycheck Laws and Reportings in Minnesota
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Before distributing pay stubs to employees and contractors in Minnesota, it's crucial to be well-versed in the state's regulations governing payroll. Understanding these laws is essential for compliant business operations.
This guide aims to elucidate the pertinent statutes and regulations that employers must adhere to when managing payroll and dispensing pay stubs in Minnesota.
Pay stub regulations in Minnesota
1. Are pay stubs required by law in Minnesota?
Employers in Minnesota must provide their employees with pay stubs every payday.
2. How often do you need a pay stub in Minnesota?
You will need to pay your employees at least once every 31 days. As pay stubs are mandatory in Minnesota, you will need to provide pay stubs every time you pay your employees.
3. What information can be included on a pay stub in Minnesota?
The following information must be included in employee pay stubs:
- Employee name
- Hourly rate of pay (if applicable);
- Employee work hours unless exempt from Minnesota Statutes chapter 177;
- Gross pay for the pay period;
- A list of deductions made from the employee's pay;
- Net pay after all deductions are made;
- Pay period end date; and
- The legal name of the employer and the operating name of the employer if different from the legal name.
4. Does Minnesota have a state income tax?
Yes, state income taxes are applicable to employees in the state of Minnesota.
5. Are there any other taxes applicable to Minnesota?
No. There are no local taxes in the state of Minnesota.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- Employee's exemption status from state withholding
- Filing status, total allowances, and additional state withholding amount.
Minnesota wage and hour laws
In Minnesota, employers are obligated to comply with wage and hour regulations, ensuring that non-exempt employees are paid at least minimum wage, receive appropriate compensation for overtime work, are granted adequate meal and rest breaks, and accrue rightful paid time-off benefits.
These regulations cover multiple aspects of employment legislation.
Minnesota Minimum wage
As of 2026, Minnesota law dictates that all employers, regardless of size or annual revenue, must adhere to a single unified minimum wage requirement. These rates are adjusted annually for inflation on January 1st.
- Standard Minimum Wage: $11.41 per hour (Effective Jan. 1, 2026).
- Training Wage: $9.31 per hour (For employees under age 20 during their first 90 days of employment).
Overtime pay
Under the Minnesota Fair Labor Standards Act, all employers are obligated to compensate overtime for hours worked beyond 48 hours within a seven-day timeframe, irrespective of their gross annual revenue. Overtime rates must be at least one-and-a-half times the employee's regular pay rate. The regular pay rate is calculated by dividing the total pay received by the employee in any given workweek by the total hours worked during that period.
Meal break and Rest break
Effective January 1, 2026, Minnesota law requires specific minimum durations for employee breaks:
- Meal Breaks: Employees working 6 or more consecutive hours are entitled to a meal break of at least 30 minutes.
- Pay Rule: This break can be unpaid only if the employee is completely relieved of all duties. If the break is less than 20 minutes, it must be paid.
- Rest Breaks: Employees must be allowed a paid rest break of at least 15 minutes (or more if needed to reach the nearest restroom) within every 4 consecutive hours of work.
- Pay Rule: Rest breaks must be counted as hours worked and therefore must be paid.
- Remedy for Non-Compliance: If an employer fails to allow these breaks, they are liable to the employee for the pay they would have earned during that break, plus an additional equal amount in liquidated damages (effectively double pay for the missed break time).
Paid time off and leave
In Minnesota, employers are required to provide employees with a variety of leave benefits, which encompass both obligatory and optional choices.
| Required Leave | Non-Required leave | |
|---|---|---|
| paid | Unpaid | Paid or Unpaid |
| Bone Marrow and Organ Donation Leave | Employers might need to offer employees unpaid leave as mandated by the federal Family and Medical Leave Act. | Vacation leave |
| Voting leave | Jury duty leave | Bereavement leave |
| Paid Family and Medical Leave (PFML): Provides up to 12 weeks for medical leave and 12 weeks for family leave, capped at 20 weeks total per year. The program is funded by a 0.88% payroll tax, split between the employer and employee. | Military leave | Holiday leave |
| Earned Sick & Safe Time 1 hour for every 30 hours worked (up to 48 hours/year). Employers can now request documentation after 2 consecutive days of absence. | Parental Leave | |
| Family of injured military personnel leaves | ||
Minnesota State payroll taxes 2026
In Minnesota, payroll taxes are classified as:
- Minnesota Personal Income Tax(PIT)
- Minnesota State Unemployment Insurance (UI)
Minnesota Personal Income Tax(PIT)
In Minnesota, state personal income tax rates vary according to an individual's filing status and income level. Filing statuses can include Single, Married Filing Separately, Married Filing Jointly, and Head of Household.
Minnesota 2025 Income Tax Rates and Brackets
Minnesota’s income tax rates for 2025 are based on your filing status and income. These brackets are updated yearly for inflation, and you pay a higher tax rate only on the income that falls within each bracket.
| Filing Status | Income Range | Tax Rate |
|---|---|---|
| Married Filing Jointly | $0 to $47,620 | 5.35% |
| $47,621 to $189,180 | 6.80% | |
| $189,181 to $330,410 | 7.85% | |
| Over $330,410 | 9.85% | |
| Married Filing Separately | $0 to $23,810 | 5.35% |
| $23,811 to $94,590 | 6.80% | |
| $94,591 to $165,205 | 7.85% | |
| Over $165,205 | 9.85% | |
| Single | $0 to $32,570 | 5.35% |
| $32,571 to $106,990 | 6.80% | |
| $106,991 to $198,630 | 7.85% | |
| Over $198,630 | 9.85% | |
| Head of Household | $0 to $40,100 | 5.35% |
| $40,101 to $161,130 | 6.80% | |
| $161,131 to $264,050 | 7.85% | |
| Over $264,050 | 9.85% |
Minnesota State Unemployment Insurance (UI)
In Minnesota, the State Unemployment Tax Act (SUTA) was established to aid individuals encountering unemployment by offering unemployment benefits. This legislation empowers the state to gather the necessary funds for disbursing unemployment insurance benefits to eligible individuals who are without employment.
In 2026, Minnesota has adjusted its tax factors to maintain the health of the UI Trust Fund:
- Taxable Wage Base: Increased to $44,000 per employee (up from $43,000 in 2025).
- Base Tax Rate: Remains at 0.40%.
- Tax Rate Range: Total tax rates (including assessments) can span from approximately 0.54% to 10.15% for experienced employers.
- Additional Assessment: Due to trust fund levels, a 14.00% Additional Assessment is in effect for 2026. This assessment is calculated as a percentage of your total UI tax (Rate $\times$ 1.14).
- New Employer Rates: Vary by industry, typically ranging from 1.00% to 8.90%.
- Experience Rating (Maximum): 8.90%
Minnesota payroll tax filing
- Report of New hire Employees
- Report of New hire Independent Contractors
- Minnesota Personal income tax filing(form M1)
- Minnesota Quarterly wage report
Report of New hire Employees
Employers are required to report all newly hired, re-hired, and returning to work employees to the Minnesota Department of Human Services within 20 days of their hiring, rehiring, or return to work date. For electronic submissions, employers must transmit these reports in two monthly transmissions, with no more than 16 days between each submission.
Report of New hire Independent Contractors
TheFor state agencies and all governmental entities within the state, it is mandatory to report independent contractors according to the Minnesota State Work Reporting System. However, this requirement excludes Federal Government Agencies. For all other employers or payers of funds, it is optional but strongly encouraged to have independent contractors fill out the 1099 form.
How to report employees' and independent contractors' new hire in Minnesota?
You have a range of reporting methods to select from when submitting new hire information.
| Online | Fax | |
|---|---|---|
| Employees and independent contractors New Hire Report | Address Information: P.O. Box 64212 St. Paul, MN 55164 Public Phone:800-672-4473 | Fax 1: 800-692-4473 |
Minnesota Personal income tax filing(form M1)
The Minnesota Department of Revenue officially opened the state Individual Income Tax filing season on Monday, January 26, 2026, aligning with the opening day for the IRS. The deadline to file both Minnesota and federal tax returns for the 2025 tax year is Wednesday, April 15, 2026.
While the official filing systems opened in late January, tax software providers and professionals were able to prepare returns earlier. These returns are processed sequentially once the state and federal systems are live. To file your individual income tax return, you must use Form M1.
Minnesota Quarterly wage report
The quarterly wage detail reports and payments are on the last day of the month following the end of the calendar quarter. It is essential that these reports and payments reach the department by the specified due date to avoid significant non-submission fees for late submissions. According to Minnesota Law, all employers must submit their wage detail reports promptly. Even if there are no wages to report, a Zero-Wage Report must be submitted. In the event that the due date falls on a weekend or legal holiday, the due date is extended to the following business day.
| Reporting Period | Due Date |
|---|---|
| Quarter 1 | April 30 |
| Quarter 2 | July 31 |
| Quarter 3 | October 31 |
| Quarter 4 | January 31 |
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and Minnesota state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
SecurePayStubs to effortlessly create pay stubs for both your employees and independent contractors in under 2 minutes. Our paystub generator ensures accuracy in calculating federal and Minnesota state taxes. Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of February 24, 2026.