Minnesota Nanny Tax Guide
Last updated: February 10, 2026
| 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 |
Withholding Form: M-4
Registration: Register online
Threshold: employee earns $1,000+/quarter
Program: Paid Family and Medical Leave (PFML)
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
Yes -- 0.66% (eff April 1, 2026); up to 12 weeks; combinable to 20
Accrual Rate: 1hr/30hrs worked
Annual Cap: 48 hrs
Yes -- 0.66% (eff April 1, 2026); up to 12 weeks; combinable to 20
Deadline: Within 20 days of hire
Report Online: File report
Minneapolis requires additional pre-hire wage theft notice; sick leave balance must display on paystubs
Form M-4
Minnesota state income tax withholding form
Purpose: Employee completes for state tax withholding
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
Unemployment insurance and workforce regulations
Tax withholding and registration
New hire reporting portal
Paid family and medical leave
State agency
State agency
State agency
State agency