Minnesota’s 2026 Paid Leave Rules
Minnesota’s Paid Family and Medical Leave program is now in effect, and employers should confirm their reporting and payroll processes are fully in place for 2026. Although benefits for employees began on January 1, 2026, many of the administrative requirements were phased in earlier so the state and employers could prepare. In particular, Minnesota required employers with W‑2 employees to begin submitting quarterly wage detail reports to the state’s Paid Leave division starting October 31, 2024. If you already submit quarterly wage files to Minnesota Unemployment Insurance (UI), your UI account was automatically converted into a joint UI/Paid Leave account so a single wage detail file can satisfy both programs.
If your business has W‑2 employees who are not covered under Minnesota UI—for example, S‑corp owners who did not elect UI coverage—you must register a separate “Paid Leave Only” account through the MN UI online portal and file quarterly wage reports for those employees. Employers who have both UI‑covered and non‑covered W‑2 employees will need to file two separate wage detail reports each quarter. Self‑employed individuals and independent contractors were allowed to opt into the program beginning in 2025; they are not required to file wage reports unless they chose to enroll.
Payroll withholding and premium remittance are active obligations. Payroll deductions for Paid Leave began on January 1, 2026, and employers are required to remit program premiums quarterly, with the first premium remittance for Q1 2026 due April 30, 2026. Make sure your payroll provider is set to withhold the correct Paid Leave deduction, that remittance schedules are in place, and that the amounts withheld are being reconciled to the wage detail files you submit to the state.
Familiarize yourself with the program details as it pertains to the role and responsibilities for employers . . . paidleave.mn.gov
Reduce Your Business Risk
To reduce risk and avoid surprises, verify three things now: that your wage reporting has been submitted as required since October 2024 (and that your UI account shows joint UI/Paid Leave status or that you have a Paid Leave Only account where needed); that your payroll system is withholding and remitting premiums on schedule; and that any W‑2 workers not covered by UI are properly registered and reported through a Paid Leave Only account. Also confirm that employee communications and pay stubs explain the new deduction and where employees can find information about eligibility and how to file claims.
Guidance for Compliance
For official guidance, visit Minnesota’s Paid Leave employer site at paidleave.mn.gov for registration and filing instructions. Check any notices from your payroll provider as they typically include setup steps and timelines that are specific to their platform. If you’d like help, we can review your payroll setup to confirm withholdings and remittance schedules, or we can assist with registering a “Paid Leave Only” account and filing the required wage reports.
Reach out to us if you need support with Minnesota Paid Family and Medical Leave program.