Minnesota State Tax Information

Looking for Minnesota state tax information? We provide the latest resources on state tax, unemployment, income tax and more.

Minnesota Department of Revenue

Minnesota Employment and Economic Development

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.

State uses the Benefit ratio formula
Wage base is $28,000 for 2012.
Tax rates for existing employer range from 0.7014% to 11.05% 

New employers use 3.03% or 9.40% depending on the experience rating of the industry.

Special assessment of 14% of tax due is not included in these rates.
Federal loan interest assessment is 0.50% of the sum of the quarterly tax due and the additional assessment.

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 - The Federal minimum wage rate applies.
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:
New Hire Reporting Center
P.O. Box 64212
Saint Paul, MN 55164-0212
800-672-4473
800-692-4473 fax

to report online click here

Remit Withholding for Child Support to:

Office of Child Support
Department of Human Services
444 Lafayette Road, 4th Floor
Saint Paul, MN 55155-3846
800-672-4473

To report online click here

Reciprocal States:

Michigan, North Dakota

For a Minnesota paycheck calculation, visit the PaycheckCity Paycheck Calculator.

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