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%

2025 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

Registration instructions for Minnesota state withholding

Registration email within 15-20 minutes with email containing the ID with a format of XXXXXXX (7 digits)
Email your registration confirmation to your Paychex Service Professional

State Unemployment Insurance (SUI) Registration

Registration instructions for Minnesota SUI.

Immediate registration ID is available in your Minnesota Department of Employment and Economic Development with a format of XXXXXXXX (8 digits). It will also be mailed to you.
Email your registration confirmation to your Paychex Service Professional

Entering your account numbers in Paychex Flex: 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.

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.