Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $11.41/hr | $11.41/hr statewide; Minneapolis $16.37; St. Paul varies |
| Pay Frequency | Monthly minimum | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in: 1.5x after 48 hrs | |
| Record Retention | 3 years |
State Income Tax
Withholding Form: M-4
Unemployment Insurance
Registration: Register online
Workers' Compensation
Threshold: employee earns $1,000+/quarter
Paid Family & Medical Leave
Program: Paid Family and Medical Leave (PFML)
Yes -- 0.66% (eff April 1, 2026); up to 12 weeks; combinable to 20
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Paid Sick Leave
Accrual Rate: 1hr/30hrs worked
Annual Cap: 48 hrs
Yes -- 0.66% (eff April 1, 2026); up to 12 weeks; combinable to 20
New Hire Reporting
Special Requirements
Minneapolis requires additional pre-hire wage theft notice; sick leave balance must display on paystubs
Required Forms
Form M-4
Minnesota state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Minnesota?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Minnesota state unemployment kicks in once you exceed the state's wage threshold — typically the first $44,000 of wages.
- What is the Minnesota SUI rate for a new household employer?
- New household employers in Minnesota start at 1%, applied to the first $44,000 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does Minnesota require Paid Family and Medical Leave (PFML)?
- Yes. Minnesota requires PFML contributions totaling 0.66% of wages up to $185,000 per employee. The employee share is 0.44% and the employer share is 0.22%.
- How much state income tax do I withhold for a Minnesota nanny?
- Minnesota uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Minnesota?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Minnesota: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Minnesota state portals.