This 2026 Minnesota reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Minnesota material addresses earnings statement requirements, state income tax withholding, unemployment insurance.
Overview
Minnesota’s earnings-statement rule is unusually specific about both the wage calculation and the employer’s identity. At the end of every pay cycle, the statement must identify the employee, rate or rates of pay and their basis, recorded work hours unless the employee is exempt from the hours requirement, gross earnings, deductions, take-home pay, the pay-period end date, and the employer’s legal or operating name, physical or mailing address, and telephone number.
Minnesota also layers earned sick and safe time information into the recurring payroll experience. At the end of every pay cycle, employees must be able to see their total ESST hours available and the total ESST hours used during that pay period. The employer can provide that information on the earnings statement or through an accessible electronic system, so the page should not incorrectly imply that ESST balances must always be printed directly on the pay record.
Effective August 1, 2024, employers are required to retain copies of employee earnings statements for a three-year period. That makes the earnings record itself an important part of the employer’s retained payroll record, not merely a worker-facing summary.
Minnesota earnings statements include the employee’s name, rates and basis of pay, applicable hours, gross earnings, deductions, take-home pay, pay-period end date, and specified employer identity and contact information.
Refer to the current Minnesota Department of Revenue tax deduction instructions and employee withholding information for the actual payroll frequency and wages being paid.
Minnesota’s 2026 UI taxable wage base is $44,000. The 2026 base tax rate is 0.40% , while an employer’s experience rate can vary; new-employer rates are assigned by industry.
Minnesota generally requires workers’ compensation coverage for employees without a minimum employee-count threshold. Even one part-time employee can create a coverage obligation unless an exception applies.
Trusted sources
Consult these agency and research references when checking the rules for Minnesota. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
Use the Minnesota requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
Provide an earnings statement to the employee at the end of every pay cycle.
Include the employee’s name; rate or rates of pay and basis; recorded work hours unless exempt; gross earnings; deductions; take-home pay; pay-period ending date; employer legal and operating name if different; physical address of the main office or principal place of business and mailing address if different; and employer telephone number.
At the end of every pay cycle, provide the employee’s total ESST hours available and total ESST hours used during that pay period. This information may be on the earnings statement or through another accessible electronic system that allows consult and printing during regular working hours.
Apply current Minnesota tax deduction instructions, UI requirements, workers’ compensation rules, and any applicable local wage requirements separately from the earnings-statement format.
After payday
Minnesota allows employers to use electronic systems for required ESST information when employees can access the system during regular working hours to consult and print the information. Retain the actual earnings-statement delivery method consistent with Minnesota law and the employer’s payroll process.
Employers are required to retain copies of employee earnings statements for a three-year period from the time they are issued. Maintain the supporting time, wage, deduction, leave, withholding, and payment records necessary to substantiate the statement and related payroll obligations.
Tax withholding
Minnesota income-tax withholding depends on the employee’s wages, payroll frequency, withholding elections, and current Department of Revenue formulas. Refer to the current-year tax deduction instructions for the pay period rather than applying a flat percentage to every employee.
Refer to the current booklet for employer withholding calculations, tables, filing guidance, and payroll-period methods.
Refer to the Department of Revenue employee-withholding resources for current forms and employee withholding information.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Minnesota’s state earnings-statement rule applies statewide, but local minimum-wage requirements can change the rate used in payroll calculations. Employers should identify where covered work is performed and confirm local labor standards in addition to state rules.
Step-by-step process
Identify whether a Minneapolis, Saint Paul, or other local wage rule applies.
Add employee identity, pay period, hours, rates, earnings, deductions, withholding setup, and employer contact details.
Check gross earnings, Minnesota and federal withholding, deductions, take-home pay, and the ESST availability/usage information required for the pay period.
Create the earnings document and produce employee/bookkeeping records, or create a standalone earnings record where appropriate.
Retain copies of issued earnings statements for a three-year period and retain supporting supporting wage records.
A simpler way
Use the Minnesota references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
Review every figure on a watermarked preview before any download.
Each jurisdiction page lists the agency references it draws on.
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References
Questions
Yes. Minnesota requires an earnings statement at the end of every pay cycle containing specified employee, employer, wage, hours, deduction, net-pay, and pay-period information.
The statement includes the employer’s legal name and operating name if different, the physical address of the main office or principal place of business and a mailing address if different, plus the employer’s telephone number.
Not necessarily. Minnesota requires the employee to receive total ESST hours available and total ESST hours used during the pay period, but the employer may provide the information on the earnings statement or through an accessible electronic system that meets the state’s access expectations.
Employers are required to retain copies of employee earnings statements for a three-year period from the time they are issued.
The 2026 Minnesota UI taxable wage base is $44,000. The base tax rate is 0.40%, while the experience component varies by employer and new-employer rates are assigned by industry.
No general minimum employee-count threshold applies. Minnesota generally requires coverage for employees, including situations involving a single part-time employee, unless a specific exclusion applies.
Keep your records in check
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.