Page 5 - PMFL Employer Toolkit
P. 5
Frequently Asked Questions
What are Key Dates for Employers?
The first quarterly wage detail reports are due on October 31, 2024. These reports are submitted by employers and detail the wages paid to employees between July 1, 2024, and September 30, 2024.
Paid Leave is paid for by premiums on employee wages, split between the employer and employees. Employers can begin to deduct the employee share of the premium on January 1, 2026, when benefits become available. Employers will pay the first premiums to the State of Minnesota’s Department of Employment and Economic Development by April 30, 2026. First premiums will be based on wages paid from January 1, 2026, to March 31, 2026.
Quarterly Wage Detail Reporting
What is wage detail reporting and why is it necessary for Paid Leave?
Every quarter, employers are required to submit a report to the state that details wages paid to their employees. After ben- efits begin in 2026, this information will determine the premiums paid by employers and employees, and the eligibility and benefit amount for individuals under Paid Leave.
How will employers submit wage detail reports for Paid Leave?
To make things easier for employers, the Paid Leave division will use the existing Unemployment Insurance (UI) system to collect quarterly wage detail reports for Paid Leave. If all of an employer’s employees are covered by UI, that employer will not need to take any new action – the employer’s existing UI account has already been converted to a joint UI and Paid Leave account, and their quarterly wage detail reports will now serve both UI and Paid Leave.
What do organizations not covered by Unemployment Insurance need to do for wage detail reporting?
For organizations whose employees are not covered by the Unemployment Insurance program, employers will need to set up a Paid Leave Only account through the UI online system. Employers can register for a Paid Leave Only account on the Unemployment Insurance Minnesota website. Additional technical assistance is available from experienced UI staff for account setup. For more information on wage detail data formats, and submission methods, please visit the Unemployment Insurance Minnesota website. (https://www.uimn.org/employers/index.jsp)
The first Paid Leave Only wage detail will be for wages paid from July 1, 2024, through September 30, 2024. This wage detail report is due by October 31, 2024. Paid Leave Only employers will be able to report their wage details for this period beginning on October 1, 2024.
How are Paid Leave wage detail reports different from wage details already submitted for Unemployment Insurance?
The quarterly wage detail reports submitted for Paid Leave are identical to what employers already submit to UI today. More information on wage detail submission formats can be found on the Unemployment Insurance Minnesota website. (https://www.uimn.org/employers/index.jsp)
Human Resources. Go PRO.

