Covered employers
All employers regardless of their size or number of employees located in Minnesota.
Coverage options
Employers may use the state or a private state-approved plan.
Cost
The cost of the program will be 0.88% of an employee’s taxable wages capped at the Social Security wage base rounded to the nearest thousand per MN statute ($185,000 in 2026, increasing to $192,000 effective 1/1/2027). An employer may not deduct more than a maximum of 50% (0.44%) of this premium to their employees through wage deduction.
Employee eligibility
Employee must have earned at least 5.3% of the state average weekly wage in the individuals base period or self-employed individuals who elect coverage under the plan. Some Seasonal Workers are excluded.