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Due dates

Quarterly UI wage detail report and payment due dates

Reference: Minnesota Law, §268.044 Subd.1 (a) and §268.051 Subd.1 (a)

Quarter Filing Due Dates
1st Quarter (January 1 - March 31) April 30
2nd Quarter (April 1 - June 30) July 31
3rd Quarter (July 1 - September 30) October 31
4th Quarter (October 1 - December 31) January 31

Due dates are the last day of the month following the end of the calendar quarter.

Quarterly wage detail reports and payments must be received by the department on or before the due date. Significant non-submission fees will be assessed for late reports and payments.

All employers are required under Minnesota Law, to submit timely wage detail reports. If you have no wages to report, a Zero-Wage Report must be submitted.

If the due date falls on a weekend or legal holiday, the due date is the following business day. Legal holidays are:

  • New Years Day
  • Martin Luther King Jr. Day
  • President's Day
  • Memorial Day
  • Independence Day
  • Labor Day
  • Veterans Day
  • Thanksgiving Day
  • Thanksgiving Friday
  • Christmas Day

This handbook is based on current UI legislation; statements are intended for general information and do not have the effect of law. The Minnesota Unemployment Insurance Law - MN Statutes 268.001 to 268.23 and Administrative Rules 3310 and 3315 - can be accessed through our website at www.uimn.org by clicking Employers & Agents, Help and Support, then the UI Law link.

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