Minnesota PFML 2026 Implementation Guide for Employers
The first Minnesota PFML quarterly premium payment is due April 30, 2026. Employers must register through the Minnesota UI system at uimn.org, set up the 0.88% premium split (up to 50% from employees, 50% employer), and begin wage reporting. This guide covers all deadlines, registration steps, and compliance requirements for 2026.
Minnesota PFML 2026 Deadline Calendar
Key dates every Minnesota employer must know. The first quarterly premium payment is due April 30, 2026.
Benefits Begin
Employees can start filing PFML claims. Wage reporting begins.
First Wage Report Due
Q4 2025 wage report due (for employers who started collecting in 2025).
Q2 Private Plan Deadline
Last day to apply for private plan exemption effective April 1.
First Premium Payment Due
Q1 2026 premium payment due. Covers wages January 1 - March 31.
Q3 Private Plan Deadline
Last day to apply for private plan exemption effective July 1.
Q2 Premium Payment Due
Second quarterly premium due. Covers wages April 1 - June 30.
Q3 Premium Payment Due
Third quarterly premium due. Covers wages July 1 - September 30.
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. If you already have a UI employer account, PFML registration is integrated. Follow these steps to complete your registration.
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.
Navigate to PFML Section
Once logged in, find the PFML registration section. The system integrates PFML with your existing UI account.
Verify Business Information
Confirm your Minnesota Tax ID, federal EIN, business address, and contact information are current.
Set Up Wage Reporting
Configure your wage reporting preferences. You'll report covered wages quarterly alongside your UI wage reports.
Configure Premium Split
Decide how to split the 0.88% premium between employer and employee portions (up to 50/50).
Designate Paid Leave Administrator
Assign a Paid Leave Administrator who will manage PFML claims and communications for your organization.
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.orgHow to Split the MN PFML Premium Between Employer and Employee
2026 Premium Rate Breakdown
Premium Split Options
Employee pays 0.44%, Employer pays 0.44%
Employer can cover more than 50% as a benefit
No employee deduction - employer covers full 0.88%
Cannot deduct more than 0.44% from employees
Calculate Your Exact Premium Amount
Use our free PFML calculator to see exactly how much you'll pay per quarter based on your employee count and total payroll.
Open Premium CalculatorMinnesota PFML Small Employer Grants & Reduced Rates
Reduced Premium Rate
Employers with fewer than 30 employees may qualify for a reduced premium rate. This helps small businesses manage PFML costs while still providing benefits to employees.
- Under 30 employees: Reduced rate available
- Employee headcount based on Q4 2025 average
- Automatic qualification - no application needed
Small Business 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 website for current availability
MN PFML Individualized Employee Notice Requirements
Required Notice Content
Minnesota employers must provide written PFML notice to all employees. The notice must include:
Family, medical, bonding, safety leave options
How benefits are calculated, weekly maximums
Process for requesting leave, who to contact
Employee rights to return to same/similar position
- • New hires: Within 30 days of start date
- • Existing employees: Annual notice required
- • When employee requests leave: Additional information within 5 business days
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 Violation Penalties
- Up to $1,000 per violation for missing notices
- Civil penalties for retaliation against employees
- Legal action for repeated violations
MN PFML Private Plan Exemption Deadlines 2026
Employers can apply for a private plan exemption if their plan provides benefits equal to or better than the state plan. Applications must be submitted before quarterly deadlines.
| Application Deadline | Effective Date | Status |
|---|---|---|
| February 15, 2026 | April 1, 2026 (Q2) | UPCOMING |
| May 15, 2026 | July 1, 2026 (Q3) | Future |
| 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 and set up payroll deductions before this date to ensure timely payment.
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.
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 may deduct up to 50% (0.44%) from employee wages. The remaining 0.44% is the employer's share. Employers can choose to pay more than their 50% share but cannot deduct more than 0.44% from employees.
What is the MN PFML private plan exemption deadline for 2026?
To have a private PFML plan approved for Q2 2026 (starting April 1), employers must submit their application by February 15, 2026. Private plans must provide benefits equal to or greater than the state plan. Applications are submitted through the DEED online portal.
Are there Minnesota paid family leave grants for small employers?
Yes, Minnesota offers PFML assistance for small employers. Businesses with fewer than 30 employees qualify for a reduced premium rate. Additionally, the state has allocated funds for small business grants to help offset initial implementation costs. Check the DEED website 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, potential civil penalties up to $1,000 per violation for failure to provide required employee notices, and possible legal action for repeated violations.
What is the MN PFML individualized employee notice requirement?
Minnesota employers must provide written PFML notice to all employees within 30 days of hire and annually thereafter. The notice must include: available leave types, benefit amounts, how to file claims, job protection rights, and the employer's private plan details if applicable. DEED provides a template notice.
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 $185,000 for 2026. Wages above this amount are not subject to PFML premiums. The 0.88% rate applies only to covered wages up to this cap.
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