cancel
Showing results for 
Search instead for 
Did you mean: 
Highlighted
Intuit
7 helpful votes

Minnesota Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
Employer's Unemployment Insurance (Filing) UI Employer's Unemployment Insurance
Effective Date
Form Name
Employer's Unemployment Insurance
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Worksheet to be used to assist with the filing and/or payment submission to the agency.
Payment Methods
ACH Credit
MN New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
Employer's Withholding (Filing) WH Employer's Withholding: Quarterly and Annual
Effective Date
Form Name
Employer's Withholding: Quarterly and Annual
Filing Frequency
Annual Quarterly
Filing Due Dates
Annual - Due the last day of the month following the month in which accumulated withholding liabilities exceeds $500. If the tax does not go over $500 prior to December 1, then it is due on or before January 31st. Quarterly - Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Report

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Worksheet to be used to assist with the filing submission to the agency.
Payment Methods
N/A
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
January 31st
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
MW-5 (Payment) WH Withholding Tax Deposit/Payment
Effective Date
Form Name
Withholding Tax Deposit/Payment
Filing Frequency
Semiweekly Monthly Quarterly Annual
Filing Due Dates
Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have two paydays within one deposit period but the paydays are in separate quarters, you must make two separate payments. Monthly: Due the 15th of the following month. Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). Annual: Due the last day of the month following the month in which accumulated withholding liabilities exceeds $500. If the tax does not go over $500 prior to December 1, then it is due the last day of January.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Worksheet to be used to assist with the payment submission to the agency.
Payment Methods
ACH Credit

Agency contact information

Effective Date
Agency Name
Minnesota Department of Revenue
Vendor Payable Name
Minnesota Revenue
Mailing Address
Mail Station 6501 St. Paul, MN 55146-6501
Phone Numbers
Withholding Tax 651-282-9999 800-657-3594
Support Email
withholding.tax@state.mn.us
Agency Website URL
http://www.revenue.state.mn.us/businesses/Pages/Tax-Types.aspx

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Day After Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MN Dept of Revenue Tax ID No.
QuickBooks Employer Account Number Format(s)
9999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$4,250
Supplemental Rate Detail
6.25%

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
MN Withholding

Verification Tracking

Last Verified Date
04-23-2018

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual MN Withholding
Effective Date
Tax Payment Name
MN Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due the last day of the month following the month in which the accumulated withholding liability exceeds $500; if the tax does not go over $500 prior to December 1, due last day of January of the following year
Threshold Requirement
Accumulated Withholding liability is greater than $500
Monthly MN Withholding
Effective Date
Tax Payment Name
MN Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Monthly
Due Date
Due on the 15th of the following month
Threshold Requirement
Withholding liability in previous quarter is greater than $1,500 and you are required by the IRS to deposit following the monthly deposit schedule.
Semiweekly MN Withholding
Effective Date
Tax Payment Name
MN Withholding
Frequency
Semiweekly
Liability Accrual Period
Saturday - Tuesday Wednesday - Friday
Due Date
Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following Wednesday
Threshold Requirement
Withholding liability in previous quarter is greater than $1,500 and you are required by the IRS to deposit following the semiweekly schedule.
Quarterly MN Withholding
Effective Date
Tax Payment Name
MN Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter.
Threshold Requirement
Withholding liability in previous quarter is less than or equal to $1,500, and you filed that quarters return on time.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
WH Filing: All employers must file electronically. W-2/1099: Employers with 10 or more forms must file electronically.
Employer Payment Requirements
Employers must deposit withholding tax electronically if any of the following conditions are met: 1. The $10,000 threshold for withholding tax during the prior fiscal year (July through June) is met, or 2. The employer is required to pay any business tax electronically, or 3. The employer uses a Service Provider

Agency contact information

Effective Date
Agency Name
Minnesota Unemployment Insurance
Vendor Payable Name
Minnesota UI Fund
Mailing Address
P.O. Box 4629 St. Paul, MN 55101-4629
Phone Numbers
Employer Account Information 651-296-6141 Option 4
Agency Website URL
http://www.uimn.org/

Agency Holidays

Effective Date
Agency Holidays
For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare: State Observed Holidays: Day After Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
MN Dept of Emp and Economic Dev UI Tax Acct No.
QuickBooks Employer Account Number Format(s)
09999999-0999 or 99999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
0.1%
Maximum Rate
9%
New Employer Rate
2%

Employer Wage Base

Effective Date
Wage Base Amount
$34,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date
Surcharge Name
Workforce Enhancement Fee
Creditable to FUTA
No
Fixed Rate
0.1%
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
0.1%
Wage Base Amount
$34,000.00

Verification Tracking

Last Verified Date
11-20-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Additional Assessment
Creditable to FUTA
Yes
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,000.00

Verification Tracking

Last Verified Date
11-20-2018

Agency Surcharge Detail

Effective Date
Surcharge Name
Federal Loan Interest Assessment
Creditable to FUTA
No
Fixed Rate
N/A
Minimum Rate
N/A
Maximum Rate
N/A
New Employer Rate
N/A
Wage Base Amount
$34,000.00

Verification Tracking

Last Verified Date
11-20-2018

Agency Tax Payment Details

Effective Date
Tax Payment Name
MN UI and Workforce Enhancement Fee

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly MN UI and Workforce Enhancement Fee
Effective Date
Tax Payment Name
MN UI and Workforce Enhancement Fee
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31).
Threshold Requirement
No

Electronic Mandate Requirements

Employer Filing Requirements
All employers must file electronically.
Employer Payment Requirements
All employers with 50 or more employees must pay electronically.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://www.mndor.state.mn.us/tp/eservices/_/?Reset=1
Is there a registration fee?
No
What is the name of the form to use for registration?
Business Tax Registration - on Eservices page
What is the link to the form for registration?
https://www.mndor.state.mn.us/tp/eservices/_/?Reset=1
Additional information about the registration for this state.
Online registration, once submitted, will generate an account number within 10 minutes. Employer will receive an email with the account number and a verification code that will be needed when they login to the online system for the first time. For full service and Assisted : After customer has received their ID, an Intuit agent goes into the MN Website and adds that customer under our Agent ID. This allows us to pay and file.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.uimn.org/uimn/employers/help-and-support/employer-user-guide/register-new-account.jsp
Is there a registration fee?
No
What is the name of the form to use for registration?
MN Employer Self Service
What is the link to the form for registration?
https://www1.uimn.org/ui_employer/guestNavigation.do?nav=0.3.0
Additional information about the registration for this state.
On-line Employer User Guide: http://uimn.org/employers/help-and-support/employer-user-guide/index.jsp If not already registered with the state, client must register. They will receive their account number immediately along with a temporary password. The state then sends the client (7-10 days) their permanent password. Using the new permanent password, the client must go back to the MN site and authorize Intuit to have of the necessary "roles" as an agent to pay and file. Product specific details on Minnesota registration Intuit Payroll article https://community.intuit.com/articles/1770130

Was this helpful?

You must sign in to vote, reply, or post

Need to get in touch?

Contact us