Minnesota (MN) – 2019


Minimum Wage – If annual gross volume of sales are $500,000 or more:MinnesotaFederal
Minimum Wage$9.86$7.25
Minimum Cash Wage (Tipped Employee)$9.86$2.13
Maximum Tip CreditNone$5.12
Youth Minimum Wage$8.04$4.25
Minimum Wage – If annual gross volume of sales are less than $500,000:MinnesotaFederal
Minimum Wage$8.04
Minimum Cash Wage (Tipped Employee)$8.04
Maximum Tip CreditNone
Youth Minimum Wage$8.04
State Income TaxMinnesotaFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate6.25%
Unemployment InsuranceMinnesotaFederal
Maximum 2019 Taxable Earnings (Increased from $32,000 in 2018)$34,000
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Includes 0.1% Workforce Development Assessment)0.2 – 9.1%
Standard 2019 New Employer Rate (Plus 0.1% Workforce Development Assessment)Industry Average
Voluntary Contribution PermittedYes

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Minnesota State Resources

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