Minnesota Paid Family Leave Contribution Rates 2026
Minnesota runs Minnesota Paid Leave (MN Paid Leave), funded by a payroll contribution of 0.88% of wages.
2026 rate card
- Total contribution rate
- 0.88%
- Employer share
- 50%
- 0.44% of wages
- Employee share
- 50%
- 0.44% of wages
- Wage cap
- $184,500
- Per employee, per year
- Maximum employee contribution
- None
- Small-employer relief
- Under 31
- Reduced to 0.66%
Last verified August 18, 2026Source: Minnesota Department of Employment and Economic Development
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Estimates only. Confirm current rates with your state agency before filing or budgeting.
Who must contribute
- The 0.88% premium is 0.27% family leave plus 0.61% medical leave.
- An employer may deduct up to half the premium (0.44%) from the employee and must fund the rest.
- Qualifying small employers pay a reduced 0.66% total. They may still deduct up to 0.44% from employees, so the employer share falls to 0.22%.
- To qualify for the small-employer rate an employer must have 30 or fewer employees AND an average employee wage below 150% of the statewide average annual wage. Both tests must be met.
- Wages are capped at the Social Security taxable maximum.
- Up to 12 weeks for either family or medical leave, and up to 20 weeks combined in a benefit year.
- Approved private plans may be substituted.
How the headcount is counted: Minnesota counts your employees nationwide, not just those working in Minnesota. A company with 8 people in Minnesota and 60 elsewhere is not a small employer here.
What employees receive
- Maximum weekly benefit
- $1,423.00
- Maximum weeks
- 20 weeks
- Per benefit year, combined where programs stack
- Wage replacement
- Up to 90% of wages
Benefit amounts are what an employee on leave receives. They are set separately from the contribution rate and are usually re-published each year against the state average weekly wage — often on a different cycle to the premium.
Private plan option
Minnesota permits an employer to substitute an approved private or voluntary plan for the state plan. The plan must be at least as generous as the statutory one and must be approved by Minnesota Department of Employment and Economic Development before it takes effect. If you run an approved private plan, the state premiums above do not apply — your carrier sets the cost instead. How to decide between the two.
Key dates
- 1 January
- New rates take effect. Update payroll before the first pay run of the year.
- Quarterly
- Wage reports and premium payments are due to Minnesota Department of Employment and Economic Development, generally by the last day of the month following each quarter.
- Autumn
- Next year’s rate is announced. This page is re-checked against the agency in November and updated in December.
Common questions
What is the Minnesota paid family leave rate for 2026?
The Minnesota Minnesota Paid Leave contribution is 0.88% of wages for 2026. The employer pays 50% of that and the employee pays 50%.
How much does an employer pay for paid family leave in Minnesota?
The employer pays 0.44% of subject wages — 50% of the 0.88% total. On $1,000,000 of Minnesota payroll, that is about $4,400 a year, before any wage cap is applied.
Is there a wage cap on Minnesota paid leave contributions?
Yes. Only the first $184,500 of each employee's annual wages is subject to the premium in 2026. The cap applies per employee, so a high earner stops contributing partway through the year while everyone else keeps going.
Are small employers exempt from Minnesota paid family leave?
Minnesota reduces the cost below 31 employees rather than exempting you outright. Employers under that size pay 0.66% in total. The headcount is counted nationwide, not just in Minnesota.
What is the maximum Minnesota paid leave benefit?
Up to $1,423.00 a week, for up to 20 weeks in a benefit year. Wage replacement is up to 90% of wages, so lower earners replace a larger proportion of their pay than higher earners.
Can we use a private plan instead of the Minnesota state plan?
Yes. Minnesota Department of Employment and Economic Development can approve a private or voluntary plan that is at least as generous as the state program. Once approved, you stop paying the state premium and pay your carrier instead. Approval is not automatic and it is not retroactive, so the state rate applies until the plan is in force.
Estimates only. Confirm current rates with your state agency before filing or budgeting.
Last verified August 18, 2026Source: Minnesota Department of Employment and Economic Development
Maintained by Treesera Technologies, Payroll and compliance calculators. How these rates are sourced.
Employing in more than one state?
Minnesota is one of 14 jurisdictions with a paid leave premium, and no two use the same rate, split or cap. Calculate the combined cost in one place.
Calculate the combined cost