Minnesota Paid Family Medical Leave (PFML)

In this article:
Important Dates for MN PFML
Who needs to register for a MN PFML account
Third-Party Access (TPA) for MN PFML filing

Background:
The Minnesota Paid Family Medical Leave is a state-mandated program that provides paid leave for full and part-time employees who need time off for specific family or medical reasons. All employers, regardless of size or unemployment insurance exemptions, are required to participate in Paid Leave with exceptions for employees of tribal nations or the federal government and self-employed individuals who choose to provide their own coverage for themselves. Self-employed individuals and independent contractors can choose to opt into the MN PFLM beginning in 2025.

Important Dates for MN PFML

October 31, 2024

The first quarterly wage detail reports are due.
Reporting period: These reports detail the wages paid to employees between July 1, 2024, and September 30, 2024. You can find the wages for the MN PFML by going to Reports > Payroll Details Report.
Patriot’s role: Patriot will remit this report for all liable companies who are Full Service and have completed their tax filing setup, including wage reports for companies who are exempt or who have some or all employees exempt from SUTA.

January 1, 2026

Premiums and deductions begin: Employers will contribute a minimum of 50 percent of the total premium, though they may choose to pay up to 100 percent of the premium. Employers will be able to deduct the remainder from employee pay, up to a maximum 50 percent of the premium. The premium rate for 2026 has not been determined yet.
Patriot’s role: Patriot’s payroll software will calculate MN PFML premium contributions for all liable employees/companies.

April 30, 2026

The first premiums for MN PFML are due.
Reporting Period: These reports and premiums are for wages paid to employees between January 1, 2026 – March 31, 2026.
Patriot’s role: Patriot will collect, remit, and file MN PFML premiums for Full Service customers who have completed their tax filing setup.

Who needs to register for MN PFML account?

For employers with ALL employees covered by both UI and Paid Leave: a joint UI/Paid Leave account has already been automatically created. No TPA is needed.
Employers that have SOME employees not covered by UI (aka exempt from unemployment): need to also register for a Paid Leave Only account and grant Third-party authorization to Patriot. See the MN PFML website for more details on creating an account.
Organizations with ALL employees not covered by the Unemployment Insurance program (aka: exempt from unemployment): need to set up 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 and to register for a Paid Leave Only account visit the Unemployment Insurance Minnesota website.

Third-Party Administration (TPA) for MN PFML filing

Third-Party Administration (TPA) will need to be granted for Patriot by Full Service customers who have not previously given us permission to file MN SUTA tax filings on their behalf or created a “MN PFML only” account. Follow the TPA instructions in the software for more details.