Minnesota Pay Stub Requirements & Payroll Taxes

Minnesota's Wage Theft Prevention Act requires one of the most detailed earnings statements in the country, and 2026 added more to the stub: Minnesota Paid Leave premiums began on January 1, alongside new paid rest-break and meal-break rules. Minnesota also has its own minimum wage ($11.41 for 2026, higher in Minneapolis and St. Paul), paid sick and safe time, and a four-bracket income tax that tops out at 9.85%.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Minnesota?

Minnesota requires employers to provide an earnings statement to each employee for every pay period, either as a written statement or electronically (if the employee can print or otherwise access it), showing detailed pay and employer information.

Required on every wage statement — Minn. Stat. § 181.032:

Employee's name
Rate(s) of pay and basis of pay (hourly, shift, day, week, salary, piece, commission, or other method)
Total hours worked (unless exempt from overtime)
Total gross pay earned during the period
A list of deductions made from pay
Net pay after deductions
The pay period ending date
Employer's legal and operating name (if different)
Employer's main office or principal place of business address, and mailing address if different
Employer's telephone number

Penalty for non-compliance (Minn. Stat. §§ 177.27, 177.30, 177.32, subd. 1(3)): Employers that fail to comply with earnings-statement and related recordkeeping requirements can be ordered to comply and pay civil penalties of up to $1,000 per violation (up to $5,000 for each repeated failure); willful violations can also be prosecuted as a misdemeanor, and employees may bring a private civil action for similar remedies.

How often must employees be paid?

Employers must pay all wages, salary, earnings, and gratuities earned by an employee at least once every 31 days on a regular, designated payday. Commissions must be paid at least once every 3 months on a regular payday. Wages are considered earned on the day the work is performed, and an employer cannot require an employee to agree to a longer interval between paydays (with a narrow exception for volunteer firefighters, first responders, and volunteer ambulance personnel who mutually agree to a different schedule).

Source: Minn. Stat. § 181.101

Minnesota minimum wage

Minnesota's minimum wage is adjusted for inflation every January 1 and applies to all employers in the state, regardless of size: $11.41 an hour for 2026. Minneapolis and St. Paul set their own, higher rates.

$11.41 per hour statewide, effective January 1, 2026Minneapolis: $16.37 per hour for all employers in 2026, rising to $17.02 in 2027. St. Paul: $16.37 for employers with more than 100 employees from January 1, 2026 and for employers with 6 to 100 from July 1, 2026; $14.25 for employers with 5 or fewer from July 2026.

Training wage: $9.31 per hour for employees under 20 during their first 90 days.
Minnesota has no tip credit — tipped employees must be paid the full minimum wage before tips.

Source: Minn. Stat. § 177.24; Minnesota Department of Labor and Industry; City of Minneapolis; City of St. Paul

Overtime & double time

Minnesota's own overtime rule starts after 48 hours in a workweek, not 40, and applies to every employer regardless of size. Most employers are also covered by the federal Fair Labor Standards Act, which requires overtime after 40 hours; the stricter rule that applies is the one to follow.

Trigger	Pay rate
Daily overtime	No daily overtime rule.
Weekly overtime	1.5× the regular rate after 48 hours in a workweek under state law; after 40 hours for employers covered by the federal FLSA, which includes most businesses with $500,000 or more in annual sales.
7th consecutive workday	No seventh-consecutive-day rule.

Source: Minn. Stat. § 177.25; Fair Labor Standards Act, 29 U.S.C. § 207

Meal & rest break requirements

Since January 1, 2026, employers must generally allow an unpaid meal break of at least 30 minutes to employees who work six or more consecutive hours.

Since January 1, 2026, employers must generally allow a paid rest break of at least 15 minutes for every four consecutive hours worked.

If a break is missed:Minnesota sets no premium pay for a missed break, but a rest break is paid time — if it is skipped or cut short, the time must still be paid as hours worked.

Source: Minn. Stat. §§ 177.253, 177.254 (as amended effective Jan. 1, 2026); Minnesota Department of Labor and Industry

Minnesota state income tax

Minnesota has a progressive personal income tax with four brackets that are adjusted every year for inflation. For tax year 2026, single filers pay 5.35% on taxable income up to $33,310, 6.80% up to $109,430, 7.85% up to $203,150, and 9.85% above that.

2026 brackets, single filers (4 brackets, 5.35%–9.85%)

Taxable income	Rate
$0 – $33,310	5.35%
$33,311 – $109,430	6.80%
$109,431 – $203,150	7.85%
Over $203,151	9.85%

Thresholds shown are for single filers; married-filing-jointly thresholds are roughly double. The 2026 brackets rose 2.369% from 2025, and the single standard deduction is $15,300.

Source: Minn. Dept. of Revenue, "Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026"

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Paid sick leave

Minnesota's Earned Sick and Safe Time law, in force since January 1, 2024, requires paid leave from virtually every employer.

Rule	Detail
Accrual rate	At least 1 hour of paid sick and safe time for every 30 hours worked.
Minimum available per year	At least 48 hours a year.
Accrual cap	Unused time carries over to the next year, up to a total balance of 80 hours.
Eligibility & carryover	Accrual starts at hire.

Paid out at termination?Not required at separation unless the employer's policy says otherwise.

Source: Minn. Stat. §§ 181.9445–181.9448; Minnesota Department of Labor and Industry

Vacation & paid time off (PTO)

Minnesota does not require paid vacation. Whether unused paid time off is paid when someone leaves follows the employer's written policy or agreement.

Vacation pay the employer has promised under its policy can be claimed like other earned wages.

"Use-it-or-lose-it" policies:Allowed if the policy says so.

Paid out at termination?Only if the employer's policy or agreement provides for it.

Source: Minn. Stat. §§ 181.13, 181.14

Final paycheck rules

Minnesota sets different deadlines for a discharge and a resignation, and the clock for a discharged employee starts with their written demand.

Situation	Final wages due
Fired or laid off	Within 24 hours of the employee's written demand for final wages.
Quits or resigns	By the next regularly scheduled payday. If that payday is too soon after the last day worked, the following payday — but no more than 20 days after employment ended.

Late final pay:If the employer misses the deadline after a demand, it owes the employee's average daily earnings for each day of delay, up to 15 days, on top of the unpaid wages.

Source: Minn. Stat. §§ 181.13, 181.14

Other Minnesota payroll taxes employers should know

Minnesota employers pay state unemployment insurance (UI) contributions on a per-employee taxable wage base set annually. Starting January 1, 2026, most Minnesota employers and employees also fund the new Minnesota Paid Leave program (paid family and medical leave) through a payroll premium, with the first payments due April 30, 2026 for wages paid January-March 2026.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers: industry-based rate set annually; experienced-employer rates vary by benefit-charge history	Applies to the first $44,000 of each employee's wages in 2026 (the taxable wage base)
Minnesota Paid Leave premium	0.88% of wages for 2026 and 2027 (0.66% reduced rate for qualifying small employers)	Employers may deduct up to 0.44% from employee pay — half the standard rate — whatever their size. Premiums apply to wages up to the Social Security wage base ($185,000 for 2026).

Source: UIMN.org (Minnesota Unemployment Insurance), "Unemployment Tax Rates"; Minnesota Paid Leave (DEED), "Paid Leave confirms premium rate, remains on track for launch in 2026"

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Common questions about Minnesota pay stubs

What is the Paid Leave deduction on my Minnesota pay stub?

Your share of the Minnesota Paid Leave premium, which started January 1, 2026. The total premium is 0.88% of wages; employers may deduct up to 0.44% from employees and pay the rest themselves. It funds paid family and medical leave beginning in 2026.

Do Minnesota employers have to give paid breaks?

Yes, since January 1, 2026: a paid rest break of at least 15 minutes for every four consecutive hours worked, and an unpaid meal break of at least 30 minutes for shifts of six consecutive hours or more.

Does Minnesota allow a lower wage for tipped employees?

No. Minnesota has no tip credit, so tipped employees must be paid at least the full minimum wage — $11.41 statewide in 2026, or the higher Minneapolis or St. Paul rate — before tips.

How do I get my final paycheck after being fired in Minnesota?

Make a written demand for your final wages. The employer then has 24 hours to pay, and owes your average daily earnings for each day it is late, for up to 15 days.

Guides that go with this page

Minnesota's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
Pay stub mistakes worth catching early — The errors that are easy to fix this month and hard to fix next year.
Why a bonus check looks so small — Supplemental wage withholding is a prepayment, not a tax rate.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.