What is the state minimum wage? 

  • $10/hour – Large employers – (employer’s annual gross revenues are $500,000 or more)
  • $8.15/hour – Small employers – (employer’s annual gross revenues are less than $500,000)
  • $8.15/hour – Training/youth wage rate

What do I need to know about state withholding tax?

  • Minnesota has a reciprocity agreement with Michigan and North Dakota
  • All income earned by Minnesota residents and non-residents is subject to Minnesota withholding tax (unless a resident of Michigan or North Dakota)
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • W-4MN –  Minnesota Employee Withholding Allowance/Exemption Certificate

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 35,000
  • 2020 New Employer UI Rate – Industry Rated
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online OR
  • Fax or mail in the Minnesota New Hire Reporting Form to:
    Minnesota New Hire Reporting Center
    P.O. Box 64212
    St. Paul, MN 55164-0212
  • Fax: (800) 692-4473
  • Phone: (800) 672-4473

How do I report Child Support payments?

  • Remit payments online
  • Mail payments to:
  • Minnesota Child Support Payment Center
    P.O. Box 64326
    St. Paul, MN 55164-0326
  • Phone: (651) 431-4400

Additional Resources:

Minnesota Department of Revenue Minnesota Department of Labor and Industry
Minnesota Unemployment Insurance – Employer Handbook Minnesota Tax Withholding – Instruction Booklet
Minnesota Workers’ Compensation – Employer Information Minnesota Unemployment Insurance – Employer Mandatory Coverage
Minnesota Legislature

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