File Minnesota Payroll Taxes
Online in Minutes

Easily file Minnesota payroll tax forms, including new hire reports, withholding tax returns, and unemployment insurance
filings—all from one secure platform.

Check Filing Requirements
Form NHR

Form NHR

Deadline: Within 20 days of hire

New Hire
Minnesota Withholding Tax Return

Form MW-5

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

Withholding
Minnesota UI Wage Detail Report

Forms DEED-1 & DEED-1D

Deadline: Apr 30, Jul 31, Oct 31, Jan 31

UI

Minnesota Payroll Filing Requirements for New Hire, Withholding, and
Unemployment Insurance

Stay compliant with Minnesota payroll tax filing requirements for new hire reporting, withholding tax, and
unemployment insurance.

Forms Filing Requirements Filing Methods Due Date

New Hire Report

Federal and State law requires all employers to report newly hired, re-hired employees, and independent contractors in Minnesota to the Minnesota New Hire Reporting Center.

Employers are required to report the following employees:

  • New employees
  • Re-hired employees
  • Temporary employees
  • Independent Contractors

Multistate Employers: If you are an employer with employees in more than one state you must either report all employees to one state as long as you are registered as a multistate employer, or report employees to the state in which they work.

Online (Recommended): Employers can use the Minnesota New Hire Reporting to report new hires.

Fax: (800) 692-4473

Mail: Minnesota New Hire Reporting Center

PO Box 467

Norwell, MA 02061

 Within 20 days of the employee's hire or rehire date

Form MW-5: Withholding Tax Deposit/Payment

Minnesota Form MW-5 must be filed by employers and payers who are registered to do business in the state of Minnesota and who withhold Minnesota income taxes from employees' wages, independent contractors, or certain nonresident payees.

Online (Mandated): The state mandates that employers must file Form MW-5 online and pay all Minnesota business taxes electronically.

You must generally pay all Minnesota withholding income taxes electronically if you paid more than $10,000 of any one business tax during the previous fiscal year (July 1, June 30).

The deadline to file Form MW-5 depends on your specific deposit schedule.

  • Quarterly Filers: If you withheld $1,500 or less in the prior quarter, you must file Form MW-5 quarterly. The due date to file Form MW-5 is by the last day of the month following the end of the calendar quarter.

    Form MW-5 quarterly deadlines are:

    • Q1: April 30
    • Q2: July 31
    • Q3: October 31
    • Q4: January 31
  • Monthly Filer: If you withheld more than $1,500 in the previous quarter, your Form MW-5 is due by the 15th day of the next month.
  • Annual Filer: If you withheld $500 or less in the prior calendar year, you may file Form MW-5 annually by January 31.

Form DEED-1: Unemployment Quarterly Tax Report

Employers must file Form DEED-1 (or DEED-1D) to report employee wages, calculate State Unemployment Tax Act (SUTA) taxes, and fund Paid Leave.

  • Form DEED-1: Employers whose employees are covered by and subject to Minnesota Unemployment Insurance tax will use Form DEED-1.
  • Form DEED-1D: Employers whose workers are subject to both the Minnesota UI tax and the state Family and Medical Leave Insurance (FLI/Paid Leave) program will use Form DEED-1D to report wages for both programs together.

Online (Mandated): Log in to the Minnesota Unemployment Insurance Employer Self-Service System to file Form DEED-1 online.

There are no paper filing options for Forms DEED-1 and DEED-1D because the state mandates employers to submit wage detail reports and unemployment taxes electronically.

Minnesota Forms DEED-1 and DEED-1D are due on the last day of the month following the end of each calendar quarter.

The quarterly deadlines are:

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

File Minnesota Payroll Forms with Confidence

Simplify Minnesota payroll tax filing with TaxBandits securely file new hire reports, withholding tax forms, and unemployment insurance returns online.

See How to File

Information Required to File

Know what information you need to file Minnesota payroll forms accurately.

What to Report in a New Hire?

  • Employer's Federal Employer Identification Number (FEIN)
  • Employer's Name and address
  • Employee's Name
  • Employee's Mailing Address
  • Employee's Social Security Number (SSN)
  • Employee's Date of Hire
  • Employee's State of Hire
  • Employee's Date of Birth

What to Report on Form MW-5?

  • Minnesota Tax ID Number
  • Employer's Federal Employer Identification Number (FEIN)
  • Filing Status
  • Reporting Tax Period
  • Total Minnesota Income Tax Withheld
  • Total Amount Due
  • Payment Amount

What to Report on Forms DEED-1 and DEED-1D?

  • Minnesota unemployment account number
  • Employer identification details
  • Total Gross Wages
  • Wages that are subject to UI tax
  • Number of Employees
  • Employee Information
  • Gross Wages per Employee
  • Paid Hours per Employee

How to File Payroll Tax Forms with the State of Minnesota?

Create a free TaxBandits account and follow these simple steps to e-file Minnesota payroll forms efficiently.

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  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding tax deposit Form MW-5, and unemployment insurance (UI) tax reports Forms DEED-1 and DEED-1D.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

  • Step 1: Choose the Required Form

    Select the type of form you want to file. This includes new hire reporting, withholding tax deposit Form MW-5, and unemployment insurance (UI) tax reports Forms DEED-1 and DEED-1D.

  • Step 2: Enter the Required Tax Details

    Complete the chosen form with the required information that applies to your business, such as employee wages and contribution data.

  • Step 3: Review and Transmit

    Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.

Start e-filing with Minnesota today — TaxBandits makes it quick and easy!

Minnesota Payroll Tax Filing — Simple, Transparent Pricing

Pay for more than filing—accuracy, right outcome, and peace of mind.

No of Forms First Form Next 3 Forms 5-25 Forms 26-50 Forms 51-100 Forms 101-500 Forms 501-1000 Forms

New Hire Reporting

 $1 / Employee

Form MW-5: Withholding Tax Deposit/Payment

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

Form DEED-1: Unemployment Quarterly Tax Report

 $5.95 $5.25 $4.75 $4.25 $3.75 $3.25 $3.00

For high-volume filing, call us at (704) 684-4758 for customized pricing.

Request a Live Demo

Penalties and Corrections for New Hire, Withholding,
and Unemployment

Know the penalties and how to correct errors before they impact compliance.

Form Penalties Corrections

New Hire Report
  • The penalty will be up to $25 per newly hired or rehired employee for failing to report.
  • If an employer and employee intentionally conspire to avoid reporting or submit false/incomplete records, the penalty can increase up to $500 per violation.

Use Minnesota New Hire Reporting Center: To correct a new hire report in Minnesota, you only need to resubmit the information for the invalid or incorrect records.

The method to make a correction depends on how you originally filed:

  • Online: Log into the Minnesota New Hire Reporting Center portal to locate the employee's file and correct the incorrect information.
  • Mail or Fax: If you submitted via mail or fax, you should submit a corrected new hire report clearly marking it as an update, or call the help desk to ensure the old report is voided.

Form MW-5
  • Late Filing Penalty: While the state of Minnesota does not assess a separate late filing penalty on withholding deposits as long as the underlying tax is paid on time, it does require timely filing of Form MW-5.
  • Late Payment Penalty: Form MW-5 late payment penalty is calculated as follows:
    • Initial Late Payment: 5% of the tax not paid by the regular due date.
    • 30+ Days Late: An additional 5% for each 30-day period (or fraction thereof) that the tax remains unpaid, up to a maximum of 15%.
    • 180+ Days Late: If the tax is not paid within 180 days after filing, an additional extended delinquency penalty of 5% is assessed on the unpaid tax.

Use Minnesota e-Services portal: To correct previously filed Form MW-5, you should not file an amended MW-5.

Instead, you must log in to the Minnesota e-Services system to adjust your original return or correct deposit discrepancies.

Follow the steps below to make correction to previously Filed Form MW-5:

  1. Access e-Services
  2. Locate the Return
  3. Select Your Account
  4. Amend the Return
  5. Additional Payments or Refunds

Form DEED-1 & Form DEED-1D

Late Filing Penalty: If you file Form DEED-1 after the due date, penalties are assessed using the greater of two calculations:

  • Minimum Penalty: $5.00 per month (or part of a month) the report is late, up to a maximum of $25.00.
  • Percentage Penalty: One and a half of the total tax due for each month or part of a month the report is delayed.

Late Payment Penalty & Interest: If your UI taxes are not paid on or before the due date, both penalties and interest apply to the unpaid balance:

  • Interest: Charged at one and a half per month (or part of a month) from the date the taxes were originally due until payment is made in full.
  • Penalty Application: If the interest calculation for a month is less than the $5.00 minimum, the $5.00 penalty is applied instead.

Use Minnesota Unemployment Insurance Portal: To correct previously submitted Forms DEED-1 and DEED-1D, you must request a Wage Adjustment Application (DEED-506).

Submit your corrections online through the Minnesota Unemployment Insurance Portal by following these steps:

1. Correcting Form DEED-1D

  • Log in to the Minnesota UI Employer Portal.
  • Navigate to My Home Page and select Tax and Wage Detail Reporting.
  • Select Submit or Adjust Wage Detail.
  • Choose the affected year and quarter, then select Next.
  • Select the filing method (usually Manual Entry if modifying specific employees).
  • Find the employee record you need to change and click the Edit link.
  • Update the Gross Wages, Hours Worked, or other data.
  • Select Save to update the specific record.
  • Proceed through the remaining screens to verify 12th-of-the-month information and submit the correction.

2. Correcting Form DEED-1

  • If your wage detail adjustment changes the total taxable wages or taxes due (DEED-1), the system will automatically prompt you to calculate the adjustment and process a debit or credit.
  • To do this online, access Tax and Wage Detail Reporting and review your Submission History to verify the adjustment processed properly.

Beyond State Payroll Filing: Simplifying All
Your Tax Needs

At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.

Frequently Asked Questions

All Minnesota employers are required to report newly hired and rehired employees to the Minnesota New Hire Reporting Center. This requirement applies to:

  • Private businesses
  • Government agencies
  • Nonprofit organizations
  • Temporary staffing agencies
  • Seasonal employers

A rehired employee is someone who returns to work after a separation of at least 60
consecutive days.

Employers with employees working in multiple states may either report employees to the state where they work or register as a multi-state employer and report all new hires through one designated state.

Minnesota employers must report newly hired and rehired employees within 20 days of the employee's hire date.

For employers submitting reports electronically:

  • Reports may be submitted in two monthly transmissions
  • Transmissions must be no less than 12 days apart and no more than 16 days apart

Timely reporting helps state agencies enforce child support obligations, prevent unemployment insurance fraud, and maintain accurate employment records.

Employers must provide the following information:

Employee Information

  • Full legal name
  • Residential address
  • Social Security Number (SSN)
  • Date of hire

Employer Information

  • Business name
  • Business address
  • Federal Employer Identification Number (FEIN)

Providing accurate information helps ensure proper child support enforcement and reduces processing delays.

If an employer discovers an error after submitting a Minnesota New Hire Report, the correction should be made as soon as possible.

Common corrections include:

  • Employee name changes
  • Incorrect Social Security Number
  • Incorrect hire date
  • Employer identification errors

Employers should contact the Minnesota New Hire Reporting Center directly or submit updated information through the reporting portal using the same reporting method originally used.

Form MW-5, Minnesota Withholding Tax Deposit/Payment Voucher, is used by employers to remit Minnesota income tax withheld from employee wages.

Employers generally must make withholding tax payments if they:

  • Pay wages subject to federal income tax withholding
  • Have employees working in Minnesota
  • Are registered for Minnesota withholding tax

Although many employers now pay electronically through Minnesota e-Services, Form MW-5 remains the state's withholding payment form and filing reference for withholding tax deposits.

Minnesota assigns payment frequencies based on the amount of withholding tax an
employer reports.

Annual Filers

  • Due January 31 following the tax year

Quarterly Filers

  • Q1: April 30
  • Q2: July 31
  • Q3: October 31
  • Q4: January 31

Monthly Filers

  • Due by the 15th day of the following month

Semiweekly Filers

  • Follow Minnesota's accelerated deposit schedule based on payroll dates

Employers should verify their assigned filing frequency through Minnesota e-Services.

Yes. Minnesota strongly encourages employers to file and pay withholding taxes electronically through Minnesota e-Services.

Electronic filing provides:

  • Immediate payment confirmation
  • Faster processing
  • Reduced filing errors
  • Secure payment transmission

Employers making frequent withholding deposits generally use electronic payment methods instead of paper vouchers.

If an employer discovers an error involving withholding tax payments, adjustments should be made through Minnesota e-Services.

Common situations include:

  • Incorrect withholding amounts reported
  • Underpaid withholding tax
  • Overpaid withholding tax
  • Incorrect filing periods
  • Employee withholding reporting errors

Minnesota allows employers to amend withholding information and reconcile payment discrepancies through the state's online tax system. Corrections should be made promptly to minimize penalties and interest.

Employers subject to Minnesota Unemployment Insurance (UI) law must file:

Form DEED-1

Employer's Quarterly Unemployment Tax Report

Form DEED-1D

Employer's Quarterly Wage Detail Report

These forms must be filed each quarter if the employer:

  • Pays covered wages in Minnesota
  • Has unemployment insurance liability
  • Has employees working within Minnesota

Employers must file even if:

  • No wages were paid during the quarter
  • No unemployment tax is due

A zero-wage report may still be required to maintain compliance.

Minnesota unemployment reports are filed quarterly.

Quarter Due Date
Q1 (Jan-Mar) April 30
Q2 (Apr-Jun) July 31
Q3 (Jul-Sep) October 31
Q4 (Oct-Dec) January 31

Reports and payments must be submitted by the due date to avoid penalties, interest charges, and account delinquency.

For 2026, Minnesota unemployment insurance taxes apply to the first $44,000 of wages paid to each employee during the calendar year.

This amount is known as the taxable wage base.

Example:

If an employee earns:

  • $30,000 → All wages are taxable for UI purposes.
  • $44,000 → All wages are taxable.
  • $60,000 → Only the first $44,000 is subject to Minnesota UI tax.

Any wages paid above the annual taxable wage base are exempt from additional Minnesota unemployment tax.

Minnesota unemployment insurance tax rates vary based on each employer's experience rating and industry classification.

2026 Rate Structure

  • Minimum Experience Rate: Approximately 0.10%
  • Maximum Experience Rate: Approximately 8.90%
  • Additional Assessment Components may apply
  • New employers receive industry-specific assigned rates until sufficient experience is established

An employer's rate is determined by factors such as:

  • Benefit charges to the employer's account
  • Payroll history
  • Reserve balance
  • Industry classification

The Minnesota Department of Employment and Economic Development (DEED) issues annual rate notices to employers before each calendar year.

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