Minnesota Compliance and Regulatory Resources

Keeping up with Minnesota business regulations can be complex. Paychex strives to simplify things with key resources like our enhanced HR library and automated compliance notifications. Learn more about requirements like tax rates and limits, workplace safety, and more.

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Compliance Topics

State Tax Rates and Limits

State Supplemental Withholding Rate*

6.25%

2026 MN Withholding Tables

State Unemployment Taxable Wage Base Limit

$44,000

State Unemployment Rate Range for Employers

0.4% to 9.3%

State Unemployment New Employer Rate

1.0% to 9.3% (a 0.1% surcharge is not included - Workforce Development)

State Hourly Minimum Wage

$11.41

Local Jurisdiction(s)

Minneapolis

$16.37

St. Paul

$16.37 for macro and large businesses/101+ employees
$15.00 for small businesses/6 to 100 employees ($16.37, effective July 1, 2026)
$13.25 for micro businesses/5 employees or less ($14.25, effective July 1, 2026)

MN wage and hour information

Paid Family Leave

Most employers in the state with one or more employees are required to participate in the Minnesota Paid Family and Medical Leave program that begins Jan. 1, 2026. There is an opt-out but the state has no approved carriers selling at this time.

Employers and employees contribute to fund the program, but employers are required to pay at least half of the premium and may choose to pay more.
Employers must provide eligible employees up to 12 weeks each for family and medical leave, but no more than a combined 20 weeks in a benefit year.
Read more about MN Paid Leave Program

Employers will be able to apply to the State Department of Employment and Economic Development for a private plan exemption.
Private plans must have at least the same rights, protections, and benefits provided to employees under the state’s Paid Leave law.

State Tax ID Registration

Withholding Registration

Employers are required to have an active state withholding account number to file electronically with the Minnesota Department of Revenue (DOR).

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for returns and payments on your behalf. Paychex won’t be able to file your returns or remit payment without this access.

Register a new business

Go to MN e-Services > Business Registration site and complete the online registration.
You’ll receive a confirmation email about 15 – 20 minutes after the registration has been completed that will contain your new state withholding account number.
- The tax account number’s format: XXXXXXX (7-digit number)
Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions.

Designating Paychex as your Third-Party Administrator (TPA)

Contact the Minnesota DOR at 651-282-9999 or 800-657-3594 to add Paychex as the Third-Party Bulk Filer on your account.

Additional Resources

Minnesota DOR contact information

State Unemployment Insurance (SUI) Registration

Employers are required to have a Minnesota identification number and must file electronically with the Minnesota Department of Employment and Economic Development (DEED).

Paychex must be authorized as the third- party administrator (TPA) on the account for Wage Detail reporting, filing quarterly, and submitting payments for an active account. MN DEED refers to this as a third-party agent.

Registering for a new account

Go to Minnesota Unemployment Insurance System.
- For registration assistance, please refer to the video How to register for an employer account (video, 12:41).
Under New employer account section, click Register.
Complete the registration steps.
Enter your new ID in Paychex Flex^® to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions

Confirming registration status and ID number

Go to Minnesota Unemployment Insurance System and log in.
Select Account Maintenance.
Select Account Profile.
Review the status of your account to ensure the status is Active and confirm the Minnesota DEED Account ID number.

Reinstating an employer account

If you have a terminated account with Minnesota DEED, follow these steps to reinstate your account.

Go to Minnesota Unemployment Insurance System and log in.
Select Account Maintenance.
Select Reinstate Account.
Fill in requested information.
Select Next. The Reinstate your account - Summary page opens.
Review the information.
Select Submit. The Notice of reinstatement page displays.
Enter your new ID in Paychex Flex to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
- Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions

Designating Paychex as your Third-Party Administrator (TPA)

Log in to the Minnesota Unemployment Insurance System.
On My Home Page, select Account Maintenance.
Select Agent Authorization.
Select Search to determine if an agent has already been assigned to this account. If an agent is not found, click New to start the authorization process.
On the Assign Agent page, enter PCHEX as the Agent ID, and select Next.
In the Available Roles section, select the User Roles for the agent.
- Assign both Wage Detail Update and Submit as well as Tax Payment Update and Submit.
Click Save.
If you have received an email from a Paychex Team requesting TPA access, please reply to the email with a copy of the Agent access screen to confirm Paychex access.

Pro tip

Third-Party Agent can also be referred to as a TPA (third-party administrator).

Additional resources

Pay Transparency

Effective Jan. 1, 2025, covered employers with 30 or more employees in the state are required to comply with the Minnesota pay transparency law.

Employers must disclose projected salary range – defined as a good faith estimate of the minimum and maximum annual salary or hourly wage range – or a fixed pay rate in each job posting.
Each job posting must include a general description of all benefits, including but not limited to health and retirement benefits, and other compensation offered.
The law applies to third-party agencies posting jobs for an employer.

State-Facilitated Retirement Programs

Secure Choice

Visit our retirement hub for more information.

Workplace Safety

MNOSHA

Minnesota is an OSHA-approved state plan that covers most private-sector workers and all state and local government workers within the state. Federal OSHA covers most workers not covered under the state plan.