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MN

Minnesota Nanny Tax Guide

Minnesota has one of the more progressive income tax systems with rates reaching 9.85%. A paid family leave program is being implemented with benefits starting in 2026.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$11.13/hour

SUTA Rate Range

0.1% - 9.0%

Key Things to Know

  • Progressive state income tax (5.35% - 9.85%)
  • Paid Family and Medical Leave program coming
  • State minimum wage is $11.13/hour
  • High SUI wage base ($42,000)

Minnesota Employer Requirements

State Income Tax

Minnesota uses progressive tax brackets: 5.35% to $31,690, 6.8% to $104,090, 7.85% to $193,240, and 9.85% above. Standard deduction is $14,575 (single).

Paid Family Leave (Starting 2026)

Minnesota is implementing PFML with contributions starting in 2025. The 0.7% premium is split between employer and employee. Benefits begin in 2026.

State Unemployment Insurance

Employers pay SUI tax on the first $42,000 of wages. New employer rate is 1.0%, with rates ranging from 0.1% to 9.0% based on experience.

What will it cost?

Wondering what you'll actually owe as a Minnesota employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of February 2026Sources: Minnesota tax agency, IRS Publication 926

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