Minn. Stat. § 268B.001
Citation
This chapter may be cited as the "Minnesota Paid Leave Law."
Minnesota Statutes Chapter 268B — Family and Medical Benefits
Minnesota · statute · Minn. Stat. ch. 268B · 34 active provisions
Minn. Stat. § 268B.01
Definitions
Subdivision 1. Scope. For the purposes of this chapter, the terms defined in this section have the meanings given. Subd. 2. Active duty. "Active duty" has the meaning given in United States Code, title 29, section 2611(14), and includes domestic deployment. Subd. 3. Applicant. "Applicant" means an individual or the ind…
Minn. Stat. § 268B.02
Family and Medical Benefit Insurance Program Creation
Subdivision 1. Creation. A family and medical benefit insurance program is created to be administered by the commissioner according to the terms of this chapter. Subd. 2. Creation of division. A Family and Medical Benefit Insurance Division is created within the department under the authority of the commissioner. The c…
Minn. Stat. § 268B.03
Payment of Benefits
Subdivision 1. Requirements. The commissioner must pay benefits from the family and medical benefit insurance account as provided under this chapter to an applicant who has met each of the following requirements: (1) the applicant has filed an application for benefits and established a benefit account in accordance wit…
Minn. Stat. § 268B.04
Financial Eligibility; Benefits
Subdivision 1. Application for benefits; determination of financial eligibility. (a) An application for benefits may be filed up to 60 days before leave taken under chapter 268B in person, by mail, or by electronic transmission as the commissioner may require. The applicant must include certification supporting a reque…
Minn. Stat. § 268B.05
Notification of Changed Circumstances
An applicant shall promptly notify the department of changes that may affect eligibility under section 268B.06.
Minn. Stat. § 268B.06
Eligibility Requirements; Payments That Affect Benefits
Subdivision 1. Eligibility conditions. (a) An applicant may be eligible to receive family or medical leave benefits for any week if: (1) the week for which benefits are requested is in the applicant's benefit year; (2) the applicant was unable to perform regular work due to a serious health condition, a qualifying exig…
Minn. Stat. § 268B.07
Determination on Issues of Eligibility
Subdivision 1. Employer notification. (a) Upon a determination that an applicant is entitled to benefits, the commissioner must promptly send a notification to the employer or employers of the applicant from which the applicant is taking leave, if any, in accordance with paragraph (b). (b) The notification under paragr…
Minn. Stat. § 268B.081
Appeals
Subdivision 1. Appeal filing. (a) The commissioner may allow an appeal to be filed by electronic transmission. The commissioner may restrict the manner and format under which an appeal by electronic transmission may be filed. The notification of the determination or decision that is subject to appeal must clearly state…
Minn. Stat. § 268B.085
Notice to Employer; Schedules
Subdivision 1. Notice to employer. (a) If the need for leave is foreseeable, an employee must provide the employer at least 30 days' advance notice before leave under this chapter is to begin. If 30 days' notice is not practicable because of a lack of knowledge of approximately when leave will be required to begin, a c…
Minn. Stat. § 268B.09
Employment Protections
Subdivision 1. Retaliation prohibited. (a) An employer must not discharge, discipline, penalize, interfere with, threaten, restrain, coerce, or otherwise retaliate or discriminate against an employee for requesting or obtaining benefits or leave, or for exercising any other right under this chapter. (b) For the purpose…
Minn. Stat. § 268B.10
Substitution of a Private Plan
Subdivision 1. Application for substitution. (a) Employers may apply to the commissioner for approval to meet their obligations under this chapter through the substitution of a private plan that provides paid family, paid medical, or paid family and medical benefits. In order to be approved as meeting an employer's obl…
Minn. Stat. § 268B.11
Self-Employed and Independent Contractor Election of Coverage
Subdivision 1. Election of coverage. (a) A self-employed individual or independent contractor may file with the commissioner by electronic transmission in a format prescribed by the commissioner an application to be entitled to benefits under this chapter for a period not less than 104 consecutive calendar weeks. Upon…
Minn. Stat. § 268B.12
Wage Reporting
Subdivision 1. Wage detail report. (a) Each employer must submit, under the employer premium account described in section 268B.13, a quarterly wage detail report by electronic transmission, in a format prescribed by the commissioner. The report must include for each employee in covered employment and for each seasonal…
Minn. Stat. § 268B.13
Employer Premium Accounts
The commissioner must maintain a premium account for each employer. The commissioner must assess the premium account for all the premiums due under section 268B.14, and credit the family and medical benefit insurance account with all premiums paid.
Minn. Stat. § 268B.14
Premiums
Subdivision 1. Payments. (a) Family and medical leave premiums accrue and become payable by each employer, except for an employer with an approved private plan under section 268B.10, for each calendar year on the taxable wages that the employer paid to employees in covered employment. Each employer must pay premiums qu…
Minn. Stat. § 268B.145
Income Tax Withholding and State Taxation
Subdivision 1. Federal income tax. If the Internal Revenue Service determines that benefits received under this chapter are subject to federal income tax, the applicant may elect to have federal income tax deducted and withheld from the applicant's benefits. Subd. 2. State income tax. Benefits received under this chapt…
Minn. Stat. § 268B.15
Collection of Premiums
Subdivision 1. Amount computed presumed correct. Any amount due from an employer, as computed by the commissioner, is presumed to be correctly determined and assessed, and the burden is upon the employer to show its incorrectness. A statement by the commissioner of the amount due is admissible in evidence in any court…
Minn. Stat. § 268B.155
Child Support Deduction from Benefits
Subdivision 1. Definitions. As used in this section: (1) "child support agency" means the public agency responsible for child support enforcement, including federally approved comprehensive Tribal IV-D programs; and (2) "child support obligations" means obligations that are being enforced by a child support agency in a…
Minn. Stat. § 268B.16
Compromise
(a) The commissioner may compromise in whole or in part any action, determination, or decision that affects only an employer and not an applicant. This paragraph applies if it is determined by a court of law, or a confession of judgment, that an applicant, while employed, wrongfully took from the employer $500 or more…
Minn. Stat. § 268B.17
Administrative Costs
Beginning January 1, 2026, and each calendar year thereafter, the commissioner may spend up to seven percent of projected benefit payments for that calendar year for the administration of this chapter. The department may enter into interagency agreements with the Department of Labor and Industry and the Department of C…
Minn. Stat. § 268B.18
Public Outreach
Beginning in fiscal year 2026, the commissioner must use at least 0.5 percent of projected benefit payments under section 268B.17 for the purpose of outreach, education, and technical assistance for employees, employers, and self-employed individuals eligible to elect coverage under section 268B.11. The department may…
Minn. Stat. § 268B.185
Benefit Overpayments
Subdivision 1. Repaying an overpayment. (a) Any applicant who (1) because of a determination or amended determination issued under this chapter, or (2) because of a hearing officer's decision under section 268B.08, has received any family or medical leave benefits that the applicant was held not entitled to, is overpai…
Minn. Stat. § 268B.19
Employer Misconduct; Penalty
(a) The commissioner must penalize an employer if that employer or any employee, officer, or agent of that employer is in collusion with any applicant for the purpose of assisting the applicant in receiving benefits fraudulently. The penalty is $500 or the amount of benefits determined to be overpaid, whichever is grea…
Minn. Stat. § 268B.21
Records; Audits
Subdivision 1. Employer records; audits. (a) Each employer must keep true and accurate records on individuals performing services for the employer, containing the information the commissioner may require under this chapter. The records must be kept for a period of not less than four years in addition to the current cal…
Page 1 of 2Next →