2025 YEAR END
Withholding
Withholding requirements
Employees must complete Withholding Form W-4MN.
Supplemental rate
The Minnesota supplemental withholding rate is 6.25%.
This applies to supplemental payments such as bonuses, commissions, overtime, and other payments made separately from regular wages.
State Unemployment Insurance (SUI)
Wage base
$43,000
Contributions
- Base tax rate: Starts at 0.40%.
- Experience-rated employers: Rates range from 0.40% to 8.90% depending on the employer’s layoff history and other factors.
- New employers: Assigned a rate based on the average for their industry.
More information
- There is a 5.00% additional assessment applied to all employers to maintain the solvency of the UI Trust Fund.
- No separate Workforce Development Assessment of 0.10% was mentioned in the official 2025 documents. That may have applied in previous years or under different terminology, but it is not listed as a current separate charge for 2025.
Labor
Minimum wage
The minimum wage varies depending on the size of the employer.
Termination Pay
- If an employee is fired or discharged:
Final wages must be paid within 24 hours of the employee’s demand. - If an employee quits:
Final wages must be paid on the next scheduled payday, but no later than 20 days after the last day of work.
Employers cannot delay payment due to unreturned property or other obligations unless explicitly allowed by law.
More information
- Large Employers (annual gross revenue of $500,000 or more):
$11.13/hour. - Small Employers (annual gross revenue of less than $500,000):
$9.08/hour.
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
New Hire Reporting Center
P.O. Box 64212
Saint Paul, MN 55164-0212
New hire reporting form
Child Support
Online payments
More information
You can also get payment and case info via automated phone line:
- Twin Cities metro: 651-431-4340
- Outside metro: 800-657-3512
Other
New employer registration
Local taxes
N/A
Reciprocal states
Michigan and North Dakota
Disability insurance
N/A
Last Updated
09/22/2025
States
The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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