Wage Statement Information Required in Minnesota
Employers in Minnesota must comply with these state requirements relating to wage statements.
In Minnesota, at the end of each pay period the employer must provide each employee with an earnings statement including the following information:
- the employee's name;
- hourly rate of pay;
- total number of hours worked (unless exempt from minimum wage coverage);
- total gross pay amount;
- list of deductions;
- net pay amount; and
- the date on which the pay period ends.
Minnesota employers must provide each employee with a statement showing the amount of health insurance premiums paid from a Section 125 plan for each month of the year. The statement may be provided at the same time as the annual written statement of wages. The statement is for purposes of a health insurance premium tax credit for eligible individuals.
Minnesota law allows the provision of earnings statements to employees by electronic means. An employer who chooses to provide an earnings statement by electronic means must provide employees with access to an employer-owned computer during regular working hours to review and print earnings statements. In addition, an employer must provide a written earnings statement to an employee at the employee's request, provided the employee gives the employer at least 24 hours notice. Once an employer has received notice that an employee would like to receive earnings statements in written form, the employer must comply with that request on an ongoing basis.