Minnesota employers of all sizes will be required to submit their first employee wage reports to the state by October 31, 2024, as part of their obligations under the state’s Paid Leave law. The reports must include each employee’s name, Social Security number, hours worked, and wages paid for the period of July 1, 2024, through September 30, 2024.

Employers will need to submit this information quarterly through the state’s Unemployment Insurance (UI) online system. Employers that are covered by the UI program will be able to submit a single wage detail file for both programs when they pay their UI taxes. Employers not covered by UI are required to set up a “Paid Leave Only” account in the UI system.

Paid Leave benefits will be available to employees starting on January 1, 2026. Employers can begin taking payroll deductions on the same date and must submit their first premiums to the state by April 30, 2026. We’ll provide more details on this leave entitlement later in 2025.