--- title: Minnesota’s New Paid Leave Program Takes Effect description: Minnesota paid family and medical leave contributions in effect as of January 1, 2026. image: https://www.payroll.org/images/default-source/default-album/minnesota-s-new-paid-leave-program-takes-effect.jpg?sfvrsn=6a75bf90_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) Custom URL No Widget: By [Lorelei Abernathy, Esq.](https://blogs.payroll.org/pay-news-now/author/lorelei-abernathy-esq) on Mar 10, 2026 10:30:48 AM # Minnesota’s New Paid Leave Program Takes Effect Effective January 1, 2026, a new paid family and medical leave (PFML) program took effect in Minnesota. The program requires employers to make contributions, including employee payroll deductions. Employers must pay at least 50% of the total contribution and can deduct the rest from employee wages. Contributions are made quarterly, with the first payments due on April 30, 2026. ### **Taxable Wage Base Is $185,000** The taxable wage base for Minnesota PFML contributions is set to the federal social security wage base ($184,500 for 2026) rounded to the nearest thousand. For 2026, the taxable wage base for Minnesota PFML is $185,000. The rounding policy is not explicitly stated in the PFML law or on the [**Paid Leave website**](https://pl.mn.gov/resources/calculators/premium-rate-and-contributions). PayrollOrg confirmed the policy with the Minnesota Department of Employment and Economic Development via email. ### **Employer and Employee Contributions** For 2026, the employee contribution rate is 0.44% of wages up to the taxable wage base. The maximum employee contribution is $814 for 2026. The standard employer contribution rate is 0.88% of wages up to the taxable wage base (0.66% for small employers with 30 or fewer employees). The maximum employer contribution is $1,628 ($1,221 for small employers) for 2026. For more information on PFML calculations, visit the state’s Paid Leave [**premium calculator**](https://pl.mn.gov/resources/calculators/premium-rate-and-contributions#section-486-premium-calculator). --- Interested in more state and local payroll coverage? PayrollOrg’s [***PayState Update***](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19) eNewsletter is perfect for you. --- *Lorelei Abernathy, Esq., is Editor of* PayState Update *and Editor of Payroll Information Resources for PayrollOrg.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)