In 2026, Minnesota employers will begin submitting quarterly premium payments for Minnesota Paid Family Medical Leave (PFML). Reporting begins October 31, 2024, using the employer's quarterly unemployment tax report (MNDEED1). Any employer who isn't already registered with Minnesota for Unemployment Insurance must register for a new Paid Leave Only account, even if SUTA exempt.
If you're unsure about whether you need to register for a Paid Leave Only account, contact the Department of Employment and Economic Development at 651-296-6141 (press 4 to speak to a representative). They’re available Monday through Friday, 8 AM to 4:30 PM. You can also ask a question by filling out this webform.
Beginning October 31, 2024
- Minnesota employers must report wage details quarterly using the Unemployment Insurance (UI) online reporting system
- Employers who are already registered with the state's unemployment insurance (UI) program have no actions to take before October 31, 2024
SUTA exempt? Here's what you need to do before October 31, 2024
- Employers who haven't registered with the state's UI program due to a SUTA exemption will need to register for a Paid Leave Only account with Unemployment Insurance Minnesota online
- Enter your Paid Leave Only UI Account Number in OnPay before October 31
- The state has provided this video walkthrough to help you register
Where to enter your Paid Leave Only UI Account Number
When you register your company with Unemployment Insurance Minnesota for a Paid Leave Only account, you'll be issued an employer account number. This number will need to be entered into OnPay for PFML reporting purposes. Without this number, OnPay is unable to submit quarterly wage reports on your behalf.
Go to Company, then Payroll Taxes.
Do you pay employees in multiple states?
If so, select Minnesota under "Payroll Taxes".
Enter the account number you received when you registered for your Paid Leave Only account with Unemployment Insurance Minnesota online into the field labeled “UI Employer Account Number”.
TPA + POA needed
Once you've registered for your Paid Leave Only UI account, you'll need to authorize OnPay to act on your behalf with the Department of Employment and Economic Development, by granting us TPA access. Here's how→
About the Minnesota Paid Family and Medical Leave program
Minnesota's Paid Leave program provides job-protected paid time off for workers who need time away from work to attend to matters relating to the health and safety of themselves or others in their household.
This includes:
- When serious health condition prevents you from working
- When a significant personal safety issue prevents you from working
- To care for a family member with a serious health condition
- To care for a family member facing a significant personal safety issue
- To bond with a new child
- To support the household when a family member called to active duty
Beginning January 1, 2026
- Employers may begin deducting an employee portion of up to 50% of Paid Leave premiums from employee paychecks
- Contribution rates have not been announced
Paid Leave Minnesota is funded by employer-paid premiums, which begin in Q1, 2026. Rates are based on quarterly wage reports submitted for Unemployment Insurance, beginning October 31, 2024. Employers will be allowed to deduct up to 50% of the cost of the Paid Leave premium from employee wages.
Employers may start deducting Paid Leave premiums from employee paychecks starting January 1, 2026, when benefits become available. The first premium payments for Paid Leave are due on April 30, 2026 from employers. The first premiums will be based on wage details reported between January 1, 2026, and March 31, 2026.
More information at Paid Leave Minnesota→
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