2026 HR Compliance Guide

Minnesota HR Compliance Deadlines for 2026

5 verified employment law changes affecting Minnesota employers in 2026 — with effective dates, required actions, and penalties for non-compliance. Every entry cites an official government or agency source.

Minnesota state law changes

January 1, 2026·Leave & Benefitscritical

Minnesota Paid Leave Launches (Benefits + Premium Withholding Begin)

Minnesota Paid Leave (PFML) takes effect January 1, 2026. Eligible workers can take up to 20 weeks of combined leave in a benefit year (up to 12 weeks medical + up to 12 weeks family, capped at 20 total). The 2026 premium rate is 0.88% of wages up to the Social Security cap, shared between employer and employee.

Applies to: Nearly all employers with Minnesota employees (limited small-employer premium relief)

What to do: Begin payroll premium withholding January 1, 2026, register your account with MN Paid Leave, update leave policies and employee notices, and prepare to remit first premiums by April 30, 2026.

Penalty: Failure to remit premiums or provide leave can result in back premiums, interest, and civil penalties assessed by the MN Paid Leave program.

Source: Minnesota Paid Leave (official)
January 1, 2026·Minimum Wagehigh

Minnesota Minimum Wage Increase to $11.41/hr

Minnesota's minimum wage for large employers (annual gross revenue of $500,000 or more) increases from $11.13 to $11.41 per hour on January 1, 2026, based on the annual inflation adjustment. The small employer rate also adjusts proportionally. Minneapolis and St. Paul maintain separate, higher local minimum wages.

New: $11.41/hr (was $11.13/hr)

Applies to: All Minnesota employers

What to do: Update payroll to $11.41/hr for large employers and the adjusted small employer rate, verify compliance with Minneapolis and St. Paul local wage ordinances, and update workplace postings.

Penalty: Back wages, civil penalties, and liquidated damages

Source: Minnesota Department of Labor and Industry
April 30, 2026·Leave & Benefitshigh

Minnesota Paid Leave — First Quarterly Premium Payment Due

The first Minnesota Paid Leave premiums are due April 30, 2026, covering wages paid January 1-March 31, 2026. Premiums are 0.88% of covered wages, split between employer and employee.

Applies to: Nearly all employers with Minnesota employees

What to do: Submit the Q1 2026 wage-detail report and remit the first premium payment through the MN Paid Leave employer portal by April 30, 2026.

Penalty: Late or unpaid premiums accrue interest and civil penalties under the MN Paid Leave law.

Source: Minnesota Paid Leave (official)
June 30, 2026·Leave & Benefitscritical

Minnesota Secure Choice — Registration Deadline (100+ Employees)

Minnesota's Secure Choice Retirement Program requires employers with 100 or more covered Minnesota employees (and no qualified retirement plan) to register by June 30, 2026. The program auto-enrolls employees into a Roth IRA with an opt-out. A soft launch for any-size employer runs January 19-March 30, 2026, and the 100+ phase runs April 1-June 30, 2026.

Applies to: Minnesota employers with 100+ covered employees, no qualified retirement plan

What to do: Register your employer account via the MN Secure Choice portal (securechoice.mn.gov) or certify exemption by June 30, 2026 using your FEIN and mailed access code.

Penalty: Employers that fail to register or facilitate the program are subject to penalties under Minnesota's Secure Choice statute (Minn. Stat. ch. 187).

Source: Minnesota Secure Choice Retirement Board (official)
December 31, 2026·Leave & Benefitshigh

Minnesota Secure Choice — Registration Deadline (50-99 Employees)

Employers with 50 to 99 covered Minnesota employees (and no qualified retirement plan) must register for the Minnesota Secure Choice Retirement Program (or certify exemption) by December 31, 2026. This phase runs July 1-December 31, 2026.

Applies to: Minnesota employers with 50-99 covered employees, no qualified retirement plan

What to do: Register your employer account via securechoice.mn.gov or certify exemption by December 31, 2026 using your FEIN and access code.

Penalty: Penalties apply under Minnesota's Secure Choice statute (Minn. Stat. ch. 187) for employers that fail to register or facilitate the program.

Source: Minnesota Secure Choice Retirement Board (official)

Federal deadlines that also apply

These federal requirements apply to Minnesota employers alongside the state rules above.

February 1, 2026OSHA Form 300A Annual Posting Period Begins
February 2, 20261099-NEC Filing Deadline
February 2, 2026W-2 Filing Deadline with SSA
February 2, 2026Form 940 (FUTA) Annual Return Due
February 2, 2026Q4 2025 Form 941 Filing Deadline
February 10, 2026FUTA Form 940 Extended Filing Deadline
February 17, 2026Form W-4 Exempt-Status Renewal Deadline
March 2, 2026ACA 1095-C Employee Copies Due
March 2, 2026OSHA ITA Electronic Submission Deadline
March 2, 2026ACA Forms 1094-C/1095-C Paper Filing Deadline
March 2, 2026ACA 1095-C Furnishing: Notice-of-Availability Option (Paperwork Burden Reduction Act)
March 31, 2026ACA Electronic Filing Deadline (Forms 1094-C/1095-C)
April 30, 2026Q1 2026 Form 941 Filing Deadline
April 30, 2026OSHA Form 300A Posting Period Ends
May 1, 2026EEO-1 Component 1 Filing Period Opens
June 7, 2026EU Pay Transparency Directive Transposition Deadline
June 24, 2026EEO-1 Report Filing Deadline (Estimated)
July 31, 2026Q2 2026 Form 941 Filing Deadline
July 31, 2026Form 5500 Annual Report Due (Calendar-Year Plans)
September 30, 2026VETS-4212 Federal Contractor Report Due
October 15, 2026ACA Marketplace Open Enrollment Preparation
October 15, 2026ACA 1095-C Notice of Availability — Posting Period Ends
October 31, 2026Q3 2026 Form 941 Filing Deadline
November 1, 2026ACA Marketplace Open Enrollment Begins
December 15, 2026ACA Marketplace Open Enrollment Deadline
December 31, 2026Year-End Payroll Tax Reconciliation
December 31, 2026Annual Benefits Enrollment Close for Calendar-Year Plans

Stay compliant — and turn it into recertification credits

Track every Minnesota deadline on our free interactive compliance calendar, check how many HRCI or SHRM credits you still need with the Gap Planner, or start earning credits now with a free course.