Sources checked:
Quick answer. Minnesota: $44,000 SUTA wage base (2026); new hires reported in 20 days; $11.87 minimum wage from January 1; paid sick leave required; meal breaks required. 15 of 20 checklist items are confirmed on official pages; 5 are marked not confirmed, with the page to check.
Minnesota 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Minnesota UI: register as soon as first wages are paid, using the Register as an Employer link on this page.
Source: Minnesota UI: New employer account, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedTaxable wage base for 2027
Not confirmed — check Minnesota UI: Tax rates.
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ConfirmedTaxable wage base for 2026 (the latest published)
$44,000 per employee in 2026.
Minnesota UI: "The taxable wage base for 2026 is $44,000." It is set at 60% of the state's average annual wage.
Source: Minnesota UI: Tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedNew employer tax rate
Not confirmed — check Minnesota UI: Tax rates.
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ConfirmedQuarterly wage reports and payments
Minnesota UI: wage detail reports and payments must be received by April 30, July 31, October 31 and January 31; a weekend or legal holiday moves it to the next business day.
Source: Minnesota UI: Tax rates, checked November 2026 · More: Unemployment tax wage bases by state
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Not confirmedState income tax withholding
The state has an income tax (confirmed); the employee withholding certificate is not confirmed in our files. Not confirmed — check Minnesota DOR: Submitting Form 1099 Information, Withholding Fact Sheet 2a (updated December 26, 2025).
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ConfirmedWorkers who live in a neighboring state
Reciprocity partners named by the state: Michigan and North Dakota. Their residents can give you Form MWR (Reciprocity Exemption/Affidavit of Residency).
Minnesota has income tax reciprocity agreements with Michigan and North Dakota.
Source: Minnesota Department of Revenue: Form MWR, Reciprocity Exemption/Affidavit of Residency for Tax Year 2026, checked November 2026 · More: Minnesota tax reciprocity
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 calendar days of the date of hiring.
- Who: Newly hired and re-hired employees, including teachers and seasonal workers.
- Independent contractors: government employers only. Minnesota Statutes 142A.29 subd. 9: the state and political subdivisions must report independent contractors they hire; other payors may report them.
- How: online, electronic file, fax, mail. Fax (800) 692-4473; mail PO Box 467, Norwell, MA 02061. Stellarware operates the center under contract with the State of Minnesota.
Source: Minnesota New Hire Reporting Center: FAQs, checked November 2026 · More: First hire checklist for Minnesota
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Not confirmedE-Verify for private employers
Not confirmed — check Minnesota Statutes 16C.075, E-Verify, Office of the Revisor of Statutes.
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$11.41 an hour.
$11.41 in 2026 (US DOL table).
Source: Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027, checked November 2026 · More: Minnesota minimum wage 2027
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ConfirmedMinimum wage change in 2027
Rises to $11.87 an hour on Friday, January 1, 2027.
Minnesota DLI, August 19, 2026: $11.87 an hour for all employers from January 1, 2027, a 3.99% inflation adjustment.
Source: Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027, checked November 2026 · More: Minnesota minimum wage 2027
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ConfirmedTipped employees
No tip credit: tipped staff get the full minimum wage before tips.
Minnesota requires the full state minimum before tips (US DOL tipped table).
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minnesota minimum wage 2027
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ConfirmedRate for: 90-day training wage, workers under 20
$9.68 an hour in 2027.
Minnesota DLI.
Source: Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027, checked November 2026 · More: Minnesota minimum wage 2027
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ConfirmedCity and county rates
DLI: Minneapolis and St. Paul ordinances require higher rates for work performed in those cities.
Source: Official page, checked November 2026 · More: Minnesota minimum wage 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
Earned Sick and Safe Time (ESST, Minn. Stat. 181.9445 to 181.9448). Yes: a statewide paid sick leave law covers private employers.
- Accrual: 1 hour of ESST for every 30 hours worked in Minnesota.
- Yearly limit: At least 48 hours of accrual a year; a balance may be capped at 80 hours unless the employer agrees to more.
- Carryover: Accrued, unused hours carry over to the following year, within the 80-hour balance cap.
- Notice to employees: Employers must give all employees a notice with the required information.
- When it can be used: Employees may use earned sick and safe time as it is accrued.
Source: FAQs: Earned sick and safe time (Minnesota Department of Labor and Industry), checked November 2026 · More: Minnesota paid sick leave
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ConfirmedCity or county sick leave rules
ESST FAQs (Minneapolis and St. Paul ordinances)
Source: FAQs: Earned sick and safe time (Minnesota Department of Labor and Industry), checked November 2026 · More: Minnesota paid sick leave
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
From January 1, 2026: a meal break of at least 30 minutes when working 6 or more consecutive hours. It can be unpaid if the employee is completely relieved of duties.
When working six or more consecutive hours
Source: Minnesota DLI: Work breaks, rest periods, checked November 2026 · More: Minnesota meal break laws
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ConfirmedRest breaks for adults
From January 1, 2026: a paid rest break of at least 15 minutes, or enough time to use the nearest restroom if longer, within each 4 consecutive hours.
at least 15 minutes or enough time to use the nearest convenient restroom, whichever is longer
Source: Minnesota DLI: Work breaks, rest periods, checked November 2026 · More: Minnesota meal break laws
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Not confirmedBreaks for workers under 18
Not confirmed — check Minnesota DLI: Work breaks, rest periods.
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
All employers; there's no minimum number of employees.
There is no minimum number of employees an employer must have before insurance is required.
- Owners and officers: Sole proprietors and partners are excluded, as are officers owning at least 25% of the stock and some LLC managers; in many situations the employer can elect to cover them.
- The department takes reports of uninsured businesses through an online form.
Source: Work comp: Who needs workers' compensation coverage? (Minnesota DLI), checked November 2026 · More: Workers' comp requirements by state
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ConfirmedIf there's no coverage
Several penalties may be assessed; the amounts are on a separate page.
Source: Work comp: Who needs workers' compensation coverage? (Minnesota DLI), checked November 2026 · More: Workers' comp requirements by state
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Within 24 hours of the employee's demand for wages.
must be paid within 24 hours of the employee's demand for wages
Source: Minnesota DLI: Employment termination, checked November 2026 · More: Minnesota final paycheck law
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ConfirmedFinal pay when an employee quits
On the first payday more than 5 days after quitting, and no later than 20 days after separation.
wages are due on the next pay period that is more than five days after quitting
- Unused vacation: Company policy decides when vacation, sick leave and severance are due; those benefits are payable within 30 days of when they become due.
- If it's late: For a quit, if wages aren't paid within 24 hours of a written demand, the employer owes a penalty of the employee's average daily earnings for each day, up to 15 days (181.14).
Source: Minnesota DLI: Employment termination, checked November 2026 · More: Minnesota final paycheck law
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
You must send any Form 1099 information reporting Minnesota withholding by January 31. The fact sheet doesn't say whether 1099s without Minnesota withholding are required.
- W-2s: January 31
- 1099s: January 31
- Electronic filing: If you have more than 10 forms in total (W-2s plus 1099s), you must submit them electronically; 10 or fewer may be sent on paper.
Source: Minnesota DOR: Submitting Form 1099 Information, Withholding Fact Sheet 2a (updated December 26, 2025), checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
| Date | What | Source |
|---|---|---|
| Friday, January 1, 2027 | Minimum wage rises to $11.87 an hour | |
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, January 31, 2027 | 1099s reporting Minnesota withholding Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Sunday, January 31, 2027 | W-2 information (if registered for Minnesota withholding) Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency. | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Still to confirm
- Taxable wage base for 2027: check Minnesota UI: Tax rates
- New employer tax rate: check Minnesota UI: Tax rates
- State income tax withholding: check Minnesota DOR: Submitting Form 1099 Information, Withholding Fact Sheet 2a (updated December 26, 2025)
- E-Verify for private employers: check Minnesota Statutes 16C.075, E-Verify, Office of the Revisor of Statutes
- Breaks for workers under 18: check Minnesota DLI: Work breaks, rest periods
Minnesota kit
Minnesota Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Minnesota unemployment tax wage base for 2027?
Not confirmed in our data files. Check Minnesota UI: Tax rates (https://ui.mn.gov/employers/wages-taxes/tax-rates). The latest published base is $44,000 per employee in 2026.
How soon must a Minnesota employer report a new hire?
Within 20 calendar days of the date of hiring.
What is the Minnesota minimum wage in 2027?
Rises to $11.87 an hour on Friday, January 1, 2027. Minnesota DLI, August 19, 2026: $11.87 an hour for all employers from January 1, 2027, a 3.99% inflation adjustment.
Does Minnesota require paid sick leave?
Earned Sick and Safe Time (ESST, Minn. Stat. 181.9445 to 181.9448). Yes: a statewide paid sick leave law covers private employers. Accrual: 1 hour of ESST for every 30 hours worked in Minnesota.
When is a final paycheck due in Minnesota?
If the employer ends the job: Within 24 hours of the employee's demand for wages. If the employee quits: On the first payday more than 5 days after quitting, and no later than 20 days after separation.
Does Minnesota require state W-2 or 1099 filing?
You must send any Form 1099 information reporting Minnesota withholding by January 31. The fact sheet doesn't say whether 1099s without Minnesota withholding are required. W-2s: January 31 1099s: January 31
Do Minnesota employers need workers' comp?
All employers; there's no minimum number of employees.
Related: Employer compliance by state · 2027 changes for employers