How to use the minnesota paycheck calculator
- Enter gross pay for one check and pick the pay frequency.
- Pick the marital status from your W-4MN (single or married).
- Enter your W-4MN allowances. Minnesota requires its own form; the federal W-4 is not used.
- Add 401(k) and health premiums per check, then any federal W-4 entries.
- Read net pay, including the Paid Leave line.
The income tax formula, step by step
- Annualize wages after 401(k) and health premiums.
- Subtract $5,300 for each allowance on the W-4MN. If nothing is left, nothing is withheld.
- For single, tax the remainder at 0% to $4,700, then 5.35% to $38,010, 6.80% to $114,130, 7.85% to $207,850 and 9.85% above. For married the same rates start at $14,700, $63,400, $208,180 and $352,630.
- Divide by the pay periods.
Worked example: married, three allowances
A married employee is paid $3,600 every two weeks and defers $180 into a 401(k). Annual wages are $88,920. Three allowances remove $15,900, leaving $73,020. The married table gives $2,605.45 plus 6.80% of the $9,620 above $63,400, which is $3,259.61 a year, or $125.37 a paycheck. The Paid Leave line is $15.84, federal withholding is $242.71 and net pay is $2,760.68.
Booklet tables and this formula can differ by a dollar
The Department of Revenue publishes whole-dollar wage bracket tables and a computer formula, and says the formula supersedes any earlier one. This page uses the formula. An employer who reads the bracket table instead will withhold a whole-dollar amount that can differ from the formula by up to a dollar. At the top, a $190,000 monthly check with one allowance withholds $18,158.33 of Minnesota tax and $811.80 of Paid Leave.
Method and sources
State rule: Minnesota Department of Revenue, "Minnesota Income Tax Withholding Instruction Booklet and Tax Tables" for 2026 (wh-inst-26), the Computer Formula on page 34: $5,300 per allowance and the single and married charts. The same tables appear in USDA National Finance Center bulletin NFC-26-1782924992, which also excludes 401(k) deferrals. Paid Leave: Minnesota Statutes 268B.14, subdivisions 3 and 4 (the employer pays at least 50 percent, the wage cap equals the Social Security cap), and the Minnesota DEED release of July 31, 2026 (0.88% total premium for 2026 and 2027; the employee share is at most half under Minnesota Statutes 268B.14). The Paid Leave premium is modelled on gross pay, so how section 125 premiums count for that line is an assumption. Federal income tax follows IRS Publication 15-T (2026), Worksheet 1A, annual percentage method. Social Security is 6.2% up to the $184,500 wage base and Medicare is 1.45% plus 0.9% over $200,000 of wages. The formulas are covered by the repository's automated tests. One worked case: a single filer with no allowances and $2,660 of taxable wages every two weeks has $69,160 a year, in the row from $38,010 to $114,130, so the tax is $1,782.09 plus 6.8% of the excess, $3,900.29 a year or $150.01 a check. What it leaves out: the W-4MN exempt box, extra withholding, small-employer premium rates, supplemental wages (6.25% in the booklet) and garnishments. This is a withholding estimate for one paycheck, not a payroll quote or tax advice. Your employer's payroll system and your final tax return decide the real figures. Constants to refresh each January: allowance, both charts, premium rate, Social Security wage base.
Worked examples
| Example | Input | Result |
|---|---|---|
| Minnesota example | Gross pay this period ($): 2800; Pay frequency: biweekly; Federal filing status (W-4 Step 1c): single; Marital status on Minnesota Form W-4MN: single; Minnesota W-4MN withholding allowances: 0; Pre-tax 401(k) per pay period ($): 140; Health and other section 125 premiums per period ($): 0; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $2,800.00; Pre-tax deductions: $140.00; Federal income tax withholding: $245.58; Social Security (6.2%): $173.60; Medicare (1.45%): $40.60; Minnesota income tax: $150.01; Minnesota Paid Leave premium (employee share, 0.44%): $12.32; Net pay this period: $2,037.89; Net pay per year: $52,985.14; Total withheld as % of gross: 22.22% |
| Married, three allowances | Gross pay this period ($): 3600; Pay frequency: biweekly; Federal filing status (W-4 Step 1c): mfj; Marital status on Minnesota Form W-4MN: married; Minnesota W-4MN withholding allowances: 3; Pre-tax 401(k) per pay period ($): 180; Health and other section 125 premiums per period ($): 0; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $3,600.00; Pre-tax deductions: $180.00; Federal income tax withholding: $242.71; Social Security (6.2%): $223.20; Medicare (1.45%): $52.20; Minnesota income tax: $125.37; Minnesota Paid Leave premium (employee share, 0.44%): $15.84; Net pay this period: $2,760.68; Net pay per year: $71,777.68; Total withheld as % of gross: 18.31% |
| Weekly pay, one allowance | Gross pay this period ($): 1300; Pay frequency: weekly; Federal filing status (W-4 Step 1c): single; Marital status on Minnesota Form W-4MN: single; Minnesota W-4MN withholding allowances: 1; Pre-tax 401(k) per pay period ($): 0; Health and other section 125 premiums per period ($): 55; W-4 Step 2 box checked (two jobs)?: no; W-4 Step 3 credits, per year ($): 0; W-4 Step 4(a) other income, per year ($): 0; W-4 Step 4(b) deductions, per year ($): 0; W-4 Step 4(c) extra withholding per period ($): 0; Wages already paid this year ($): 0 | Gross pay this period: $1,300.00; Pre-tax deductions: $55.00; Federal income tax withholding: $107.48; Social Security (6.2%): $77.19; Medicare (1.45%): $18.05; Minnesota income tax: $62.29; Minnesota Paid Leave premium (employee share, 0.44%): $5.72; Net pay this period: $974.27; Net pay per year: $50,662.04; Total withheld as % of gross: 20.83% |
FAQ
How much is the Minnesota Paid Leave deduction in 2026?
Up to 0.44% of wages, which is half of the 0.88% premium, on wages up to $184,500. Employers must pay at least half and may pay more.
What are the Minnesota income tax withholding rates for 2026?
5.35%, 6.80%, 7.85% and 9.85% on annual wages after $5,300 per allowance, with the brackets starting at different points for single and married.
Do I need a Minnesota W-4MN?
Yes. Minnesota requires employees to complete Form W-4MN to set their allowances, and a new federal W-4 does not replace it.
What is a Minnesota withholding allowance worth?
$5,300 of annual wages in 2026, up from $5,200, which lowers annual tax by about $284 to $522 depending on the bracket.
Why is my Minnesota stub a whole dollar?
The state booklet gives whole-dollar wage bracket tables, and the formula allows rounding to the nearest dollar. This page shows cents.
Is my 401(k) deferral taxed by Minnesota withholding?
Traditional 401(k) deferrals and section 125 premiums come out of wages before the Minnesota formula runs. The Paid Leave premium here is modelled on gross wages; how section 125 premiums count for that line is an assumption.