PFML Employer Guide
Everything Minnesota employers need to know about PFML compliance, payroll taxes, reporting requirements, and managing employee leave.
Important: Benefits Begin January 1, 2026
Premium collection started July 1, 2024. Employees can begin filing claims on January 1, 2026. Make sure your payroll systems are set up and employees have been notified of their rights.
Premium Breakdown
Example Calculation
For an employee earning $60,000/year:
Requirements by Employer Size
30+ Employees
- Must provide job protection
- Pay employer share (0.44%)
- Collect employee share (0.44%)
- Quarterly reporting required
- Must post workplace notice
1-29 Employees
- Job protection encouraged but not required
- Employer share NOT required (0%)
- Must collect employee share (0.44%)
- Quarterly reporting required
- Must post workplace notice
Self-Employed
- Coverage is optional
- Can opt-in to PFML
- Pay full premium if opted in
- Must opt-in for 3-year minimum
- Same benefits as employees
Employer Compliance Checklist
Register with Minnesota DEED
Create an employer account in the PFML system
Deadline: Before first premium paymentSet Up Payroll Deductions
Configure payroll to withhold employee PFML premiums (0.44%)
Deadline: July 1, 2024Post Workplace Notice
Display required PFML notice where employees can see it
Deadline: ImmediatelyNotify Employees
Provide written notice of PFML rights to all employees
Deadline: At hire and annuallyFile Quarterly Reports
Report wages and submit premiums to the state
Deadline: End of month after quarterRespond to Leave Requests
Process employee PFML leave notifications
Deadline: Within required timeframeKey PFML Dates
Premium Collection Began
Employers began collecting and remitting PFML premiums.
Benefits Begin
Employees can start filing claims and receiving PFML benefits.
Premium Payments Due
Premiums due by the last day of the month following each quarter.
Private Plan Option
Employers can apply for approval to provide PFML benefits through a private plan instead of the state program. Private plans must provide equal or better benefits than the state program.
Private Plan Requirements
- • Benefits ≥ state program
- • Same eligibility criteria
- • No additional employee cost
- • Approved by DEED
- • Annual reporting required
Employer FAQ
Related Resources
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