How Minnesota withholding works
The 2026 computer formula (page 34 of the withholding booklet):
- Annual wages = wages per paycheck × paychecks per year.
- Subtract $5,300 for each W-4MN allowance.
- Apply the chart: single – 5.35% over $4,700, 6.80% over $38,010, 7.85% over $114,130, 9.85% over $207,850; married – 5.35% over $14,700, 6.80% over $63,400, 7.85% over $208,180, 9.85% over $352,630.
- Divide by the number of paychecks.
Bonuses paid separately are withheld at a flat 6.25%.
Minnesota Paid Leave
Paid Leave began on 1 January 2026. The premium is 0.88% of wages up to $185,000 (0.27% family leave, 0.61% medical leave), and employers can deduct up to 0.44% from employees.
Worked example: $60,000 in Minnesota
Single, $60,000 salary, paid every two weeks, Minnesota
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Minnesota withholds $112. Take-home pay is $1,816 per paycheck, or $47,209 a year.
Take-home pay per paycheck$1,815.7326 paychecks a year
- Take-home pay per year
- $47,209
- Federal income tax withheld
- $193.08
- Minnesota income tax withheld
- $112.195.35%–9.85% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Minnesota income tax | −$112.19 | −$2,916.94 |
| MN Paid Leave (employee 0.44%) | −$10.15 | −$263.90 |
| Take-home pay | $1,815.73 | $47,209.04 |
At $100,000 a year, take-home pay is about $73,103 a year.