Due dates

Quarterly UI and Paid Leave wage detail report and payment due dates

Reference: Minnesota Law, §268.044 Subd.1 (a), §268.051 Subd.1 (a), and §268B.12

Wage detail reports for Joint UI/Paid Leave and Paid-Leave-ONLY accounts are due the last day of the month following the end of the calendar quarter. 

Reports must be received by the department on or before the following due dates:

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

To avoid late fees, we must receive your wage detail report on or before the due date.

• If you do not have any employees during a quarter, a Zero Wage Report must be submitted. 
• If you close your business or no longer expect to have employees, terminate your account AFTER you have submitted all required Wage Detail Reports.

Payment due dates

UI tax payments

Payment of taxes, along with any additional assessments or fees, can be made electronically or by paper check.

• Taxpaying employer payments 
  • Follow the same due date schedule as Wage Detail Reports. 
  • Must be received by the UI Program on or before the last day of the month following the end of the calendar quarter. 
• Reimbursing employer payments o Are due at the end of the month following the month in which a bill is mailed.

Paid Leave premium payments

Paid Leave premiums for Joint UI/Paid Leave and Paid-Leave-ONLY accounts are due the last day of the month following the end of the calendar quarter. Payments must be received by the department on or before the due date. 

Payment of Paid Leave premiums will begin in 2026.