---
title: "Minnesota Employer Requirements 2027 Checklist | MCC"
description: "Minnesota employers in 2027:  SUTA wage base, new hires reported in 20 days, $11.87 minimum wage from January 1. Official sources linked."
url: "https://mcc-solutionsnj.com/bookkeeping/minnesota-employer-compliance-2027"
---

Employer checklist · Minnesota · 2027

# Minnesota employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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**Sources checked:** November 2026

**Quick answer.** Minnesota: SUTA wage base; new employer rate; new hires reported in 20 days; $11.87 minimum wage from January 1; paid sick leave required; meal breaks required. 19 of 20 checklist items are confirmed on official pages; 1 is marked not confirmed, with the page to check.

## Minnesota 2027 employer checklist

### 1. Register for unemployment tax and withholdingBefore the first payroll.

- #### 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](https://uimn.org/employers/employer-account/new-account/index.jsp), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedTaxable wage base for 2027 Not announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January. Source: [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://ui.mn.gov/employers/wages-taxes/tax-rates), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedNew employer tax rate No single rate: it depends on your industry. Minnesota UI: new employer rates are assigned by industry (the average rate for all employers, or for high experience rating industries). Your rate notice gives the exact figure. Source: [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### 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](https://ui.mn.gov/employers/wages-taxes/tax-rates), checked November 2026 · More: [Unemployment tax wage bases by state](/bookkeeping/state-unemployment-tax-wage-base-2027)
- #### ConfirmedState income tax withholding State income tax applies. New employees fill out the state certificate: Form W-4MN, Minnesota Employee Withholding Certificate. Source: [Minnesota Department of Revenue: 2026 Form W-4MN](https://www.revenue.state.mn.us/sites/default/files/2025-12/w-4mn.pdf), checked November 2026
- #### 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. Sources: [Minnesota Department of Revenue: Form MWR, Reciprocity Exemption/Affidavit of Residency for Tax Year 2026](https://www.revenue.state.mn.us/sites/default/files/2025-12/mwr.pdf); [Minnesota Department of Revenue: Wage Allocation on Form W-2](https://revenue.state.mn.us/index.php/wage-allocation-form-w-2); [Minnesota Department of Revenue: Taxes Paid to Another State Credit (updated December 18, 2025)](https://www.revenue.state.mn.us/mndor-pp/1881?type=html), checked November 2026 · More: [Minnesota tax reciprocity](/bookkeeping/state-tax-reciprocity-minnesota)

### 2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

- #### 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](https://mnnh-web.stellarware.com/faqs), checked November 2026 · More: [First hire checklist for Minnesota](/bookkeeping/first-hire-checklist-by-state?state=mn)

- #### ConfirmedWorkplace posters Minnesota Department of Labor and Industry lists the required posters. Source: [Official page](https://www.dli.mn.gov/about-department/workplace-posters), checked November 2026 · More: [First hire checklist for Minnesota](/bookkeeping/first-hire-checklist-by-state?state=mn)
- #### ConfirmedE-Verify for private employers No state law requires private employers in Minnesota to use E-Verify: NCSL's State E-Verify Action summary (secondary source, checked November 2026) lists Minnesota among the states that require it of some public contractors, not among the nine that require it of all employers.Nine states—Alabama, Arizona, Georgia, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Utah—require E-Verify for all employers Source: [NCSL (secondary source): State E-Verify Action, National Conference of State Legislatures (undated 50-state summary)](https://www.ncsl.org/immigration/state-e-verify-action), checked November 2026 · More: [E-Verify requirements by state](/bookkeeping/e-verify-requirements-by-state)

### 3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

- #### ConfirmedMinimum wage now (2026) $11.41 an hour.$11.41 in 2026 (US DOL table). Sources: [Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027](https://dli.mn.gov/news/minimum-wage-rate-adjusted-inflation-jan-1-2027); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minnesota minimum wage 2027](/bookkeeping/minimum-wage-minnesota-2027)
- #### 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. Sources: [Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027](https://dli.mn.gov/news/minimum-wage-rate-adjusted-inflation-jan-1-2027); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minnesota minimum wage 2027](/bookkeeping/minimum-wage-minnesota-2027)
- #### 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)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minnesota minimum wage 2027](/bookkeeping/minimum-wage-minnesota-2027)
- #### ConfirmedRate for: 90-day training wage, workers under 20 $9.68 an hour in 2027.Minnesota DLI. Sources: [Minnesota DLI: minimum-wage rate adjusted for inflation as of Jan. 1, 2027](https://dli.mn.gov/news/minimum-wage-rate-adjusted-inflation-jan-1-2027); [U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026)](https://www.dol.gov/agencies/whd/minimum-wage/state); [U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026)](https://www.dol.gov/agencies/whd/state/minimum-wage/tipped), checked November 2026 · More: [Minnesota minimum wage 2027](/bookkeeping/minimum-wage-minnesota-2027)
- #### ConfirmedCity and county rates DLI: Minneapolis and St. Paul ordinances require higher rates for work performed in those cities. Source: [Official page](https://www.dli.mn.gov/minwage), checked November 2026 · More: [Minnesota minimum wage 2027](/bookkeeping/minimum-wage-minnesota-2027)

### 4. Paid sick leaveAccrual, limits and notice.

- #### 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)](https://www.dli.mn.gov/sick-leave-FAQs), checked November 2026 · More: [Minnesota paid sick leave](/bookkeeping/paid-sick-leave-minnesota)

- #### 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)](https://www.dli.mn.gov/sick-leave-FAQs), checked November 2026 · More: [Minnesota paid sick leave](/bookkeeping/paid-sick-leave-minnesota)

### 5. Meal and rest breaksAdults and workers under 18.

- #### 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](https://www.dli.mn.gov/breaks), checked November 2026 · More: [Minnesota meal break laws](/bookkeeping/meal-break-laws-minnesota)
- #### 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](https://www.dli.mn.gov/breaks), checked November 2026 · More: [Minnesota meal break laws](/bookkeeping/meal-break-laws-minnesota)
- #### Not confirmedBreaks for workers under 18 Not confirmed — check [Minnesota DLI: Work breaks, rest periods](https://www.dli.mn.gov/breaks). More: [Minnesota meal break laws](/bookkeeping/meal-break-laws-minnesota)

### 6. Workers' compensationCoverage, posters and proof.

- #### 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.
- Check a policy: Send the Workers' Compensation Insurance Verification request form with the employer's name, address and the dates of interest; the department's Insurance Verification Staff reviews it and identifies the insurer.
- The department takes reports of uninsured businesses through an online form.

Source: [Work comp: Who needs workers' compensation coverage? (Minnesota DLI)](https://dli.mn.gov/business/workers-compensation/work-comp-who-needs-workers-compensation-coverage), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

- #### 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)](https://dli.mn.gov/business/workers-compensation/work-comp-who-needs-workers-compensation-coverage), checked November 2026 · More: [Workers' comp requirements by state](/bookkeeping/workers-comp-requirements-by-state)

### 7. Final payWhen someone leaves.

- #### 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 Sources: [Minnesota DLI: Employment termination](https://www.dli.mn.gov/business/employment-practices/employment-termination); [Minnesota DLI: Wages and overtime FAQs](https://www.dli.mn.gov/business/employment-practices/wages-and-overtime-faqs); [Minn. Stat. 181.14: Payment to employees who quit or resign](https://www.revisor.mn.gov/statutes/cite/181.14/pdf), checked November 2026 · More: [Minnesota final paycheck law](/bookkeeping/final-paycheck-laws-minnesota)
- #### 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 quittingUnused 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: [Minn. Stat. 181.14: Payment to employees who quit or resign](https://www.revisor.mn.gov/statutes/cite/181.14/pdf), checked November 2026 · More: [Minnesota final paycheck law](/bookkeeping/final-paycheck-laws-minnesota)

### 8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

- #### 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)](https://www.revenue.state.mn.us/mndor-pp/18081?type=html), checked November 2026 · More: [1099 and W-2 deadline finder](/bookkeeping/1099-w2-filing-deadline-finder?states=mn)

## 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.

Hiring in another state? [Employer registration in Minnesota, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check).

| 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). | [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates) |
| 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. | [Minnesota DOR: Submitting Form 1099 Information, Withholding Fact Sheet 2a (updated December 26, 2025)](https://www.revenue.state.mn.us/mndor-pp/18081?type=html) |
| 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. | [Minnesota DOR: Submitting Form 1099 Information, Withholding Fact Sheet 2a (updated December 26, 2025)](https://www.revenue.state.mn.us/mndor-pp/18081?type=html) |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | [IRS Topic no. 752, Filing Forms W-2 and W-3](https://www.irs.gov/taxtopics/tc752) |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | [IRS Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)](https://www.irs.gov/node/87791) |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates) |
| 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). | [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates) |
| 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). | [Minnesota UI: Tax rates](https://ui.mn.gov/employers/wages-taxes/tax-rates) |

## Still to confirm

- Breaks for workers under 18: check [Minnesota DLI: Work breaks, rest periods](https://www.dli.mn.gov/breaks)

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 announced yet when we checked in November 2026. Use the 2026 base below until the state publishes the 2027 figure, usually by January.

**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](/bookkeeping/employer-compliance-by-state) · [2027 changes for employers](/bookkeeping/2027-state-law-changes-for-employers?state=mn)

**Rule Watch:** keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. [See Rule Watch](/rule-watch).

Required posters: [Minnesota workplace posters](/bookkeeping/required-workplace-posters-minnesota), with free official links.

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