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United States

Minnesota

44 of 44 tracked categories have a recorded state source. Last reviewed 2026-08-13.

Verified

Minimum Wage

Verified

$11.41 / hour

Effective January 1, 2026, Minnesota's state minimum wage is $11.41 per hour for all employers, while a $9.31 training wage may be paid to employees under age 20 during their first 90 consecutive days.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Overtime

Verified

No employer may employ an employee for a workweek longer than 48 hours, unless the employee receives compensation for employment in excess of 48 hours in a workweek at a rate of at least 1-1/2 times the regular rate at which the employee is employed (Minn. Stat. § 177.25, subd. 1).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Employee Classification

Verified

Minnesota prohibits an employer from classifying, representing or treating an employee as an independent contractor; in building construction or improvement, a worker is an employee unless all 14 statutory independent-contractor requirements are met.

Effective
2025-03-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Pay Frequency

Verified

Every employer must pay all wages, including salary, earnings, and gratuities earned by an employee at least once every 31 days (Minn. Stat. § 181.101).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Final Pay

Verified

When any employer employing labor within this state discharges an employee, the wages or commissions actually earned and unpaid at the time of the discharge are immediately due and payable upon demand of the employee. If the employee’s earned wages and commissions are not paid within 24 hours after demand, the employer is in default (Minn. Stat. § 181.13).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Pay Stub / Wage Statement

Verified

At the end of each pay period the employer shall provide each employee an earnings statement covering: the name of the employee; the rate or rates of pay and basis thereof, including whether the employee is paid by hour, shift, day, week, salary, piece, commission, or other method; allowances, if any, claimed pursuant to permitted meals and lodging; the total number of hours worked by the employee unless exempt from chapter 177; the total amount of gross pay earned by the employee during that period; a list of deductions made from the employee’s pay, including amounts deducted under section 268B.14; the net amount of pay after all deductions are made; the date on which the pay period ends; the legal name of the employer and the operating name of the employer if different from the legal name; the physical address of the employer’s main office or principal place of business, and a mailing address if different; and the telephone number of the employer (Minn. Stat. § 181.032(b)).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Payroll Deductions

Verified

A Minnesota employer cannot deduct for broken equipment, lost money or other employer losses unless the employee voluntarily authorizes the deduction in writing after the loss occurs or a court finds the employee liable.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Payment Methods

Verified

Minnesota employers may offer payroll cards but cannot require them as a condition of employment; before use, the employer must provide plain-language written notice and obtain the employee's voluntary written consent.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Meal & Rest Breaks

Verified

15%

Effective January 1, 2026, Minnesota employers must allow at least a 15-minute rest break within each four consecutive hours worked and at least a 30-minute meal break when an employee works six or more consecutive hours; breaks under 20 minutes are paid.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Working Time

Verified

Minnesota employers must pay wages for all hours worked, including duties connected to employment performed away from the jobsite such as online work-related paperwork or training.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Predictive Scheduling

Verified

No general predictive scheduling requirement for private employers was located in MN's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MN official publishers

Expense Reimbursement

Verified

Minnesota deductions for consumable supplies used to do the job or travel expenses incurred for work cannot bring wages below the state minimum wage and must be paid back when the employee leaves employment.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Commissions

Verified

Minnesota defines wages for wage-recovery claims as all remuneration for services or employment, including commissions and bonuses and the cash value of noncash remuneration.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Bonuses

Verified

6.25%

Minnesota's 2026 withholding instructions state that supplemental payments made separately from regular wages are subject to the 6.25% Minnesota withholding rate; supplemental payments include bonuses and commissions.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

Severance

Verified

30%

Minnesota states that company policy can determine when benefits such as vacation, sick leave and severance packages are due; benefits owed under that policy are payable within 30 days after becoming due.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Holiday / Premium Pay

Verified

Minnesota requires payment for all hours worked but does not require time-and-one-half merely for holiday work, although employers may voluntarily provide it.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Prevailing Wage

Verified

On covered Minnesota prevailing-wage projects, workers must be classified for the actual work performed and receive at least the total prevailing rate, consisting of the hourly basic rate plus the fringe-benefit rate, for all project hours.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Paid Sick Leave

Verified

An employee accrues a minimum of one hour of earned sick and safe time for every 30 hours worked, up to a maximum of 48 hours of earned sick and safe time in a year (Minn. Stat. § 181.9446(a)).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Paid Family & Medical Leave

Verified

0.88% · wage base $185,000

For most Minnesota employers, the 2026 Paid Leave premium is 0.88% of wages up to the Social Security withholding limit; the effective small-employer rate is 0.66%, and employers may deduct up to 0.44% from employees.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Employment and Economic Development

Other Statutory Leaves

Verified

12%

Minnesota employees may take up to 12 weeks of unpaid leave during or following pregnancy regardless of employer size or tenure, and each employee may take up to 16 hours of unpaid leave per child each year for school conferences and activities.

Checked
2026-08-10
Minnesota Department of Labor and Industry

State Income Tax

Verified

Minnesota's 2026 withholding instructions require employers to use each employee's Form W-4MN allowances and marital status and the appropriate table based on pay frequency to determine income tax withholding.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

State Withholding Forms

Verified

The 2026 Minnesota withholding instructions direct employers to use the Minnesota withholding allowances and marital status shown on each employee's Form W-4MN when calculating tax.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

Supplemental Wages

Verified

6.25%

Minnesota's 2026 instructions provide that supplemental payments made separately from regular wages are subject to the 6.25% withholding rate regardless of the number of withholding allowances claimed.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

Multi-State Taxation

Verified

Minnesota has income tax reciprocity agreements with Michigan and North Dakota; a qualifying employee completes Form MWR and gives it to the employer to claim exemption from Minnesota income tax withholding.

Checked
2026-08-10
Minnesota Department of Revenue

Local Taxation

Verified

No general local taxation requirement for private employers was located in MN's official sources as of 2026-08-13. This records the result of a documented search of the state's official publishers, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MN official publishers

State Unemployment (SUI)

Verified

Each Minnesota employer must pay unemployment contributions to the trust fund quarterly at the assigned rate on taxable wages paid to covered employees, by the last day of the month following the calendar quarter.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Disability Insurance (SDI/TDI)

Verified

No general disability insurance requirement for private employers was located in MN's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked
2026-08-13
MN official publishers

Workers' Compensation

Verified

Minnesota requires employers to purchase workers' compensation insurance or obtain approval to self-insure; there is no minimum employee count, so an employer with only one part-time employee generally must provide coverage.

Checked
2026-08-10
Minnesota Department of Labor and Industry

Tax Deposit Frequency

Verified

Minnesota's 2026 instructions assign withholding deposits on a semiweekly, monthly, quarterly or annual schedule based on the amount withheld and, for larger employers, the federal deposit schedule.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

State Payroll Returns

Verified

Each Minnesota employer must submit a quarterly wage detail report by electronic transmission by the last day of the month following the calendar quarter, and a report is required even when no wages were paid unless the business was terminated.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Year-End Reporting

Verified

Minnesota's 2026 withholding instructions require employers to give Forms W-2 to employees and submit W-2 information to the Department of Revenue by January 31 each year.

Checked
2026-08-10
Minnesota Department of Revenue

New Hire Reporting

Verified

Employers doing business in this state shall report to the commissioner of children, youth, and families the hiring of any employee who resides or works in this state to whom the employer anticipates paying earnings. Employers shall submit reports required under this subdivision within 20 calendar days of the date of hiring of the employee (Minn. Stat. § 142A.29, subd. 3).

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Garnishments

Verified

25%

Unless the judgment is for child support, Minnesota limits wage garnishment to 25%, 15% or 10% of disposable earnings depending on weekly income. Child-support limits are 50%, 55%, 60% or 65% depending on dependents and arrears.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Pay Equity

Verified

Minnesota employers may not pay employees of one sex less than employees of another sex for equal work requiring equal skill, effort and responsibility under similar working conditions, except for seniority, merit, production or another factor other than sex.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Pay Transparency

Verified

Minnesota employers with 30 or more employees at one or more Minnesota sites must disclose in each job posting the starting salary range and a general description of benefits and other compensation; if no range is offered, the posting must list a fixed pay rate.

Effective
2025-01-01
Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Salary History Ban

Verified

A Minnesota employer, employment agency or labor organization may not inquire into, consider or require disclosure of an applicant's prior or current pay history for determining wages, salary, benefits or other compensation.

Effective
2024-01-01
Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Wage Theft & Notices

Verified

Minnesota's Wage Theft Prevention Act added criminal penalties when employers do not pay workers what is owed for work performed, and all employers must provide a written wage notice at the start of employment and keep a signed copy.

Effective
2019-07-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Workplace Posters

Verified

Minnesota law requires employers to display specified posters where employees can easily see them, including minimum wage, unemployment, safety and health, workers' compensation and, from 2026, the applicable Paid Leave poster.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Child Labor

Verified

8%

Minnesota workers under 16 generally may not work before 7 a.m., after 9 p.m., more than eight hours in 24 hours or 40 hours a week; 16- and 17-year-old students generally may not work after 11 p.m. before a school day or before 5 a.m. on a school day.

Checked
2026-08-10
Minnesota Department of Labor and Industry

E-Verify

Verified

A Minnesota state service contract valued above $50,000 must require the vendor and subcontractors to certify they have implemented or are implementing federal E-Verify for newly hired U.S. employees who will perform the contract work.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Employer Registration

Verified

Minnesota's 2026 withholding instructions require a business to register for a Minnesota Tax ID number before filing returns and depositing withholding tax electronically.

Effective
2026-01-01
Checked
2026-08-10
Minnesota Department of Revenue

Payroll Recordkeeping

Verified

Every employer subject to sections 177.21 to 177.35 must make and keep a record of: the name, address, and occupation of each employee; the rate of pay, and the amount paid each pay period to each employee; the hours worked each day and each workweek by the employee; a list of the personnel policies provided to the employee; and earnings statements for each employee for each pay period. These records must be kept for three years in the premises where an employee works (Minn. Stat. § 177.30).

Checked
2026-08-09
Minnesota Office of the Revisor of Statutes

Penalties & Interest

Verified

10000%

Minnesota worker-misclassification violations may produce compensatory damages and penalties up to $10,000 for each prohibited act and up to $10,000 for each employee the employer fails to classify, represent or treat as an employee.

Effective
2024-07-01
Checked
2026-08-10
Minnesota Department of Labor and Industry

Statute of Limitations

Verified

3%

Minnesota wage, overtime, damages, fee and penalty actions generally must begin within two years; the limit is three years when nonpayment is willful or the employer fails to submit payroll records by DLI's specified date.

Checked
2026-08-10
Minnesota Office of the Revisor of Statutes

Official sources

No agency portal recorded for this jurisdiction yet.

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