Minnesota PFML 2026: Employer Deadlines, Rates & Registration Guide
The first Minnesota PFML quarterly premium payment is due April 30, 2026, covering wages paid January 1 – March 31. The total premium rate is 0.88% of wages up to $184,500 (the 2026 OASDI wage base), split into 0.61% for medical leave and 0.27% for family leave. Employers must register through the Minnesota UI system at uimn.org, designate a Paid Leave Administrator, and configure the employer/employee premium split (up to 50/50).
Minnesota PFML Premium Rate Breakdown for 2026
The 2026 PFML premium rate of 0.88% covers two separate components: medical leave and family leave. The rate applies to wages up to the Social Security (OASDI) wage base of $184,500.
2026 Premium Rate Components
Employee's own serious health condition
Bonding, caregiving, military, safety
How to Split the Premium
Employee pays 0.44%, employer pays 0.44%
Employer covers more than 50% as a benefit perk
No employee deduction — employer covers full 0.88%
Cannot deduct more than 0.44% from employees. Deductions cannot reduce wages below minimum wage.
Example: Premium for an Employee Earning $60,000/Year
Minnesota PFML 2026 Deadline Calendar
Complete timeline of every PFML deadline for Minnesota employers in 2026. The next major deadline is the first quarterly premium payment on April 30, 2026.
Benefits & Payroll Deductions Began
PFML benefits became available. Employers began collecting employee premium deductions and wage reporting.
First Wage Report Submitted
Q4 2025 wage report was due for employers who started collecting in 2025.
Q2 Private Plan Deadline Passed
Deadline for private plan exemption applications effective April 1 has passed. Next deadline: May 15, 2026.
First Premium Payment Due
Q1 2026 premium payment due. Covers wages January 1 – March 31. Payment made through the Minnesota UI system at uimn.org.
Q3 Private Plan Deadline
Last day to apply for private plan exemption effective July 1, 2026.
Q2 Premium Payment Due
Second quarterly premium due. Covers wages April 1 – June 30, 2026.
Q4 Private Plan Deadline
Last day to apply for private plan exemption effective October 1, 2026.
Q3 Premium Payment Due
Third quarterly premium due. Covers wages July 1 – September 30, 2026.
Q1 2027 Private Plan Deadline
Last day to apply for private plan exemption effective January 1, 2027.
Q4 Premium Payment Due
Fourth quarterly premium due. Covers wages October 1 – December 31, 2026.
How to Register for a Minnesota PFML Employer Account
Registration is done through Minnesota's Unemployment Insurance (UI) system at uimn.org. If you already have a UI employer account, PFML registration is integrated. Follow these steps to complete your registration before the April 30 premium deadline.
Access Minnesota UI System
Log into your existing Minnesota Unemployment Insurance employer account at uimn.org. If you don't have an account, create one first with your Minnesota Tax ID and federal EIN.
Navigate to PFML Section
Once logged in, find the PFML registration section. The system integrates PFML with your existing UI account for streamlined wage reporting and premium payments.
Verify Business Information
Confirm your Minnesota Tax ID, federal EIN, business address, number of employees, and contact information are current and accurate.
Designate Paid Leave Administrator
Assign a Paid Leave Administrator who will be your main point of contact with Minnesota Paid Leave for claims and communications.
Configure Premium Split
Decide how to split the 0.88% premium: the standard 50/50 split (0.44% employer, 0.44% employee), employer pays more, or employer pays 100%. Employee deductions cannot reduce wages below minimum wage.
Set Up Wage Reporting
Configure quarterly wage reporting. You'll report employee names, SSNs, wages paid, and hours worked — identical to UI wage detail reports. First premium payment due April 30, 2026.
Register Now at UIMN.org
Access the Minnesota Unemployment Insurance employer portal to register for PFML. Have your Minnesota Tax ID, federal EIN, and payroll information ready.
Go to UIMN.orgMinnesota PFML Small Employer Grants & Reduced Rates
Reduced Premium Rate: 0.66%
Qualifying small employers pay 0.66% instead of the standard 0.88% — a 25% reduction. To qualify, employers must meet both criteria:
- 30 or fewer employees (based on quarterly average headcount)
- Average weekly wage below $2,134.50 (150% of the statewide average of $1,423/week)
- Qualification is automatic — no separate application needed
Small Business Implementation Grants
Minnesota has allocated funds to help small businesses offset PFML implementation costs. Grants may cover administrative setup, payroll system updates, and compliance training.
- One-time implementation grants available
- Priority for businesses under 50 employees
- Check DEED Paid Leave for current availability
MN PFML Individualized Employee Notice Requirements
Required Notice Content
Minnesota employers must provide written PFML notice to all employees in their primary language. The initial notice deadline was December 1, 2025. New hires must receive notice within 30 days of start date.
Medical (12 weeks), family (12 weeks), bonding, safety leave — up to 20 weeks combined
How benefits are calculated, maximum weekly benefit of $1,423 for 2026
Process for requesting leave, employee notifies employer first, then files with state
Right to return to same or equivalent position, anti-retaliation protections
- • Existing employees: Initial notice was due December 1, 2025; annual notices required thereafter
- • New hires: Within 30 days of start date
- • When employee requests leave: Additional information within 5 business days
- • Language: Must be in employee's primary language (DEED provides templates in multiple languages)
- • Workplace poster: Must be displayed at each worksite in English + any language spoken by 5+ employees
Employer Penalties for MN PFML Non-Compliance
Failing to comply with Minnesota PFML requirements can result in significant penalties. Avoid these by registering on time, paying premiums quarterly, and providing required employee notices.
Late Payment Penalties
- 2% per month on unpaid premium amounts
- Interest charges on delinquent accounts
- Possible wage liens for repeated non-payment
Notice & Retaliation Penalties
- Up to $1,000 per violation for missing employee notices
- Civil penalties for retaliation against employees using PFML
- Legal action for repeated violations
MN PFML Private Plan Exemption Deadlines 2026
Employers can apply for a private plan exemption (also called “equivalent plan substitution”) if their plan provides benefits equal to or better than the state plan. Approved employers do not pay state premiums but must still meet reporting and compliance obligations. Applications are submitted quarterly through DEED.
| Application Deadline | Effective Date | Status |
|---|---|---|
| February 15, 2026 | April 1, 2026 (Q2) | PASSED |
| May 15, 2026 | July 1, 2026 (Q3) | NEXT |
| August 15, 2026 | October 1, 2026 (Q4) | Future |
| November 15, 2026 | January 1, 2027 (Q1) | Future |
Frequently Asked Questions: MN PFML 2026 Implementation
When is the first Minnesota PFML premium payment due in 2026?
The first Minnesota PFML quarterly premium payment is due April 30, 2026. This covers wages paid during Q1 2026 (January 1 – March 31). Employers must register through the Minnesota Unemployment Insurance system at uimn.org and set up payroll deductions before this date.
What is the Minnesota PFML premium rate for 2026?
The total Minnesota PFML premium rate for 2026 is 0.88% of covered wages up to the OASDI wage base of $184,500. This breaks down into 0.61% for medical leave and 0.27% for family leave. Employers pay at least 50% (0.44%) and may deduct up to 50% (0.44%) from employee wages.
How do I register for a Minnesota PFML employer account?
To register for MN PFML, log into your existing Minnesota Unemployment Insurance (UI) employer account at uimn.org. PFML registration is integrated with the UI system. You'll need your Minnesota Tax ID, federal EIN, and wage reporting information. New employers must first create a UI account, then complete PFML registration and designate a Paid Leave Administrator.
How do I split the PFML premium between employer and employee in Minnesota?
The total Minnesota PFML premium rate is 0.88% of covered wages. By law, employers must pay at least 50% (0.44%). Employers may deduct up to 50% (0.44%) from employee wages but cannot deduct more. Employers can voluntarily cover more than their 50% share, up to 100% of the premium. Deductions cannot reduce wages below the state or local minimum wage.
What is the MN PFML private plan exemption deadline for 2026?
Private plan exemption deadlines are quarterly. The Q2 2026 deadline (February 15, 2026) has passed. The next deadline is May 15, 2026 for exemption effective July 1 (Q3). Private plans must provide benefits equal to or greater than the state plan and are submitted through the DEED online portal.
Are there Minnesota paid family leave grants for small employers?
Yes. Small employers with 30 or fewer employees whose average weekly wage is below 150% of the state average ($2,134.50/week) qualify for a reduced premium rate of 0.66% instead of 0.88%. Minnesota has also allocated funds for implementation grants to help offset setup costs. Check the DEED website at mn.gov/deed/paidleave/employers/ for current grant availability.
What are the penalties for Minnesota PFML non-compliance?
Employer penalties for MN PFML non-compliance include: late payment penalties of 2% per month on unpaid premiums, interest charges on delinquent accounts, civil penalties up to $1,000 per violation for failure to provide required employee notices, and possible legal action for repeated violations or retaliation against employees who use PFML.
What is the MN PFML individualized employee notice requirement?
Minnesota employers must provide written PFML notice to all employees. Notices were required by December 1, 2025 for existing employees and within 30 days of hire for new employees. The notice must include: available leave types, benefit amounts, how to file claims, job protection rights, and private plan details if applicable. Notices must be in the employee's primary language. DEED provides template notices at mn.gov/deed/paidleave/employers/.
What is the PFML wage cap for premium calculations in 2026?
The Minnesota PFML premium applies to wages up to the OASDI (Social Security) wage base, which is $184,500 for 2026. Wages above this amount are not subject to PFML premiums. For an employee earning exactly $184,500, the maximum annual premium is $1,623.60 (0.88%), split between employer and employee.
What does the PFML premium rate cover?
The 0.88% total PFML premium rate for 2026 covers two components: medical leave at 0.61% and family leave at 0.27%. Medical leave covers an employee's own serious health condition including pregnancy. Family leave covers bonding with a new child, caring for a family member, and qualifying military or safety situations. The rate is set annually by DEED.
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Related PFML Resources for Employers
Employer Toolkit
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Compliance Guide
Full employer PFML compliance requirements.
Multi-State FAQ
PFML rules for remote workers and multi-state employers.
Payroll Tax Setup
Configure PFML payroll deductions and reporting.
Disclaimer: This guide is for informational purposes only and does not constitute legal advice. PFML rules and deadlines are subject to change. For official information, visit the Minnesota Paid Leave website at pl.mn.gov or the DEED employer page at mn.gov/deed/paidleave/employers/. Last updated: February 25, 2026.