Withholding Requirements:

• Register as employer by filing Form MDES-13 (Report to Determine Liability) or visit this link
• Employee Withholding - Form W-4MN
• Withholding Method = Formula
• Supplemental Rate = 6.25%

Local Taxes:

None

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form MDES-1D (Employer’s Quarterly Wage Detail Report) and Form MDES-1 (Employer’s Unemployment Quarterly Tax Report) by last day of month following end of quarter.

Benefit Ratio Formula

• Wage base is $34,000 for 2019
• Tax rates for existing employers range from 0.2% to 9.1% for 2019
• New employers use 1.0% or 8.9% depending on NAICS for 2019

Workforce Enhancement fee assessment of 0.10% not included in these rates
Total tax rate is calculated as “Quarterly UI Tax + Additional Assessment + Federal Loan Interest Assessment + Workforce Development Fee = Amount Due”

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum wage - $9.86 or $8.04 for 2019, varies by size and location of employer

Termination Pay - If fired, pay is due immediately. If the employee quits, paycheck is due by the next regularly scheduled payday, not to exceed 20 days from the last day worked.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4 (Employee’s Withholding Allowance Certificate) to:
Minnesota New Hire Reporting Center
P.O. Box 64212
Saint Paul, MN 55164-0212
Phone: 800-672-4473

Fax: 800-692-4473

to report online click here

Remit Withholding for Child Support to:

Minnesota CHild Support Payment Center
PO Box 64306
Saint Paul, MN 55164-0306
Phone: 800-672-3890

To report online click here

Reciprocal States:

Michigan, North Dakota