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§ state compliance profile

Minnesota

MN

SUI / SUTA Rate Data — 2026

Source: Minnesota Department of Employment and Economic Development

Taxable Wage Base
$42,000
Maximum wages subject to SUI tax per employee per year
SUI Rate Range
0.10% – 9.00%
Experience-rated range for eligible employers
New Employer Rate
1.10%
Standard rate applied before experience rating applies
Voluntary Contributions
Allowed
Employer may make voluntary contributions to lower their rate
PFML Program
Active
State has a Paid Family and Medical Leave program
Protest Deadline
30 days
Days from notice receipt to file a protest with Minnesota Department of Employment and Economic Development
§ compliance & regulatory profile

Beyond SUI

Paid Family & Medical Leave
Minnesota Paid Leave
Employer Rate
0.40%
Employee Rate
0.40%
Total Rate
0.80%
Wage Base
$168,600
50/50 split — Effective 2026-01-01
Voluntary Contribution Opportunity: Minnesota allows employers to make voluntary contributions to their SUI reserve account, which can lower their experience rate for the following year. Timing and deadlines vary — contact Minnesota Department of Employment and Economic Development for details.
Workers CompIndependent rating bureau (not NCCI)OSHAOSHA State Plan jurisdiction (own program)Income TaxHas state individual income tax
Official Agency Website
Minnesota Department of Employment and Economic Development
Visit Agency →
§ context

About Minnesota SUI Rates

Minnesota employers pay State Unemployment Insurance (SUI/SUTA) taxes on the first $42,000of each employee's wages per year. New employers start at a rate of 1.10% before experience rating applies. Once rated, Minnesota SUI rates range from 0.10% to 9.00%.

SUI rates are set annually by Minnesota Department of Employment and Economic Developmentbased on each employer's experience rating — the ratio of benefits charged to the employer's account relative to taxable wages paid. Errors in SUI rate notices are common; Kreto verifies your assigned rate against payroll data and flags discrepancies before protest deadlines pass.

Got a Minnesota SUI notice?

Upload it to Kreto — we classify it, verify the rate against your payroll, and tell you exactly what to do. Free to try.

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