| The Minnesota State Agency that oversees the | | | | The information can be sent as a W4 or |
| collection and reporting of State income taxes | | | | equivalent by mail, fax or electronically. |
| deducted from payroll checks is: | | | | There is a $25.00 penalty for a late report and |
| Department of Revenue | | | | $500 for conspiracy in Minnesota. |
| Taxpayer Info. Technical Support | | | | The Minnesota new hire-reporting agency can be |
| 10 River Park Plaza, Mail Station 6501 | | | | reached at 800-672-4473 or 651-227-4661or on |
| St. Paul, MN 55146-6501 | | | | the web at |
| (651) 282-9999 | | | | Minnesota does not allow compulsory direct |
| (800) 657-3594 | | | | deposit |
| Minnesota does not require you to use a state | | | | Minnesota requires the following information on an |
| form to calculate state income tax withholding. | | | | employee's pay stub: |
| Not all states allow salary reductions made under | | | | Gross and Net Earnings |
| Section 125 cafeteria plans or 401(k) to be | | | | Employee's name |
| treated in the same manner as the IRS code | | | | Pay period ending date |
| allows. In Minnesota cafeteria plans are not taxable | | | | Straight time and overtime pay |
| for income tax calculation; taxable for | | | | Hours worked |
| unemployment insurance purposes. 401(k) plan | | | | Itemized deductions |
| deferrals are not taxable for income taxes; | | | | Minnesota requires that employee be paid no less |
| taxable for unemployment purposes. | | | | often than every 30 days; semimonthly for public |
| In Minnesota supplemental wages are taxed at a | | | | service corporations; 15-day intervals for laborers. |
| 6.25% flat rate. | | | | Minnesota requires that the lag time between the |
| You must file your Minnesota State W-2s by | | | | end of the pay period and the payments of |
| magnetic media if you are required to file your | | | | wages to the employee not exceed thirty days; |
| federal W-2s by magnetic media. | | | | 15 days after pay period for public service |
| The Minnesota State Unemployment Insurance | | | | corporations. |
| Agency is: | | | | Minnesota payroll law requires that involuntarily |
| Department of Economic Security | | | | terminated employees must be paid their final pay |
| 390 N. Robert St. | | | | immediately, or within 24 hours of demand and |
| St. Paul, MN 55101 | | | | that voluntarily terminated employees must be |
| (651) 296-6141 | | | | paid their final pay by the next regular payday; if |
| The State of Minnesota taxable wage base for | | | | payday is less than 5 days, then by second |
| unemployment purposes is wages up to | | | | payday, but no more than 20 days after |
| $22000.00. | | | | discharge. |
| Minnesota requires Magnetic media reporting of | | | | Deceased employee's wages of $10,000 must be |
| quarterly wage reporting if the employer has at | | | | paid to the surviving spouse upon request and |
| least 50 employees that they are reporting that | | | | after affidavit showing proof of relationship is |
| quarter. | | | | shown. |
| Unemployment records must be retained in | | | | Escheat laws in Minnesota require that unclaimed |
| Minnesota for a minimum period of eight years. | | | | wages be paid over to the state after one year. |
| This information generally includes: name; social | | | | There is no provision in Minnesota law concerning |
| security number; dates of hire, rehire and | | | | record retention of abandoned wage records. |
| termination; wages by period; payroll pay periods | | | | There is no tip credit in Minnesota law concerning |
| and pay dates; date and circumstances of | | | | State minimum wage. |
| termination. | | | | In Minnesota the payroll laws covering mandatory |
| The Minnesota State Agency charged with | | | | rest or meal breaks are that a sufficient time to |
| enforcing the state wage and hour laws is: | | | | eat a meal during shift of at least 8 hours; |
| Department of Labor and Industry | | | | adequate time to visit restroom in each 4 hours |
| Labor Standards Division | | | | of work; reasonable time to express breast milk |
| 443 Lafayette Rd. N. | | | | (doesn't need to be paid). |
| St. Paul, MN 55155-4306 | | | | Minnesota statute requires that wage and hour |
| (651) 284-5005 | | | | records be kept for a period of not less than |
| The minimum wage in Minnesota is $5.15 (large | | | | three years. These records will normally consist of |
| employers) and $4.90 (small employers) per hour. | | | | at least the information required under FLSA. |
| The general provision in Minnesota concerning | | | | The Minnesota agency charged with enforcing |
| paying overtime in a non-FLSA covered employer | | | | Child Support Orders and laws is: |
| is one and one half times regular rate after | | | | Child Support Enforcement Division |
| 48-hour week. | | | | Department of Human Services |
| Minnesota State new hire reporting requirements | | | | 444 Lafayette Rd., 4th Fl. S. |
| are that every employer must report every new | | | | St. Paul, MN 55155-3846 |
| hire and rehire and government contractors. The | | | | (651) 296-2542 |
| employer must report the federally required | | | | Minnesota has the following provisions for child |
| elements of: | | | | support deductions: |
| Employee's name | | | | When to start Withholding? First pay period after |
| Employee's date of birth. | | | | 14 days from service. |
| Date of hire | | | | When to send Payment? Within 7 days of |
| State of hire | | | | Payday. |
| Employee's address | | | | When to send Termination Notice? Within 10 days |
| Employee's social security number | | | | of termination. |
| Employer's name | | | | Maximum Administrative Fee? $1 per payment. |
| Employers address | | | | Withholding Limits? Federal Rules under CCPA. |
| Employer's Federal Employer Identification Number | | | | Please note that this article is not updated for |
| (EIN) | | | | changes that can and will happen from time to |
| This information must be reported within 20 days | | | | time. |
| of the hiring or rehiring. | | | | |