USA State Payroll Rates + Resources: State of Minnesota: Unemployment Insurance Reporting & Payments

Purpose

The purpose of this documentation is to outline the processes and requirements associated with Unemployment Insurance Reporting & Payments to the proper authorities in the state of Minnesota.

Unemployment Insurance Reporting & Payments

Each quarter, employers that have employees in covered employment are required to submit a wage detail report and payment electronically in the Minnesota Unemployment Insurance Employer Self-Service System. Reports must be received on or before the last day of the month following the end of the calendar quarter. Specific ending/due dates are:

QuarterMonths In QuarterDue Date
1st QuarterJanuary - MarchApril 30th 
2nd QuarterApril - JuneJuly 31st
3rd QuarterJuly - SeptemberOctober 31st
4th QuarterOctober - DecemberJanuary 31st 

 

Number of employees reported in any calendar quarterPayment
50 or moreElectronically at the Minnesota Unemployment Insurance System
0 to 49
 - Electronically at the Minnesota Unemployment Insurance System, or
 - Submit voucher accompanied by a check

All employers are required, under Minnesota Law, to submit timely wage detail reports. If you have no wages to report, a Zero-Wage Report must be submitted.

If the due date falls on a weekend or legal holiday, the due date is the following business day.

Good to Know

Minnesota's taxable wage base is currently $34,000. The new employers' rates vary based on the NAIS description for the current year.

For more information, see the Employer's Reference Guide To Unemployment Compensation.