Minnesota registration and tax info

• Minnesota Department of Revenue (DOR) – income tax withholding
• Minnesota Unemployment Insurance Program (UI) – unemployment tax and Paid Leave

You need to register for withholding (income) tax with the Minnesota Department of Revenue (DOR). You should get your account number right after registering.

1. Go to the Minnesota Department of Revenue website.
2. Scroll down to “Business Registration” and click Get a Minnesota Tax ID Number.
   • Learn more about MN Tax ID requirements.
   • View eligible tax types for online registration.
3. Before you continue, make sure you have:
   • Your Federal Employer ID Number (FEIN)
   • Your business name and address
   • Your business's NAICS code (an industry classification code)
   • The names and Social Security numbers of business officers
   • A contact name and email
4. Scroll down and click Next.
5. Fill out all the required information to finish registering.
6. After you finish registering, make sure your information with the Department of Revenue matches what you entered in Gusto. They'll need to match so we can request the third-party access we need to file and pay these taxes for you.

Enter the tax account information in Gusto

After a work address in Minnesota is assigned to one or more employees, you can add your tax account information:

1. Go to the Taxes & Compliance section and select Tax setup.
2. Find "Minnesota Tax Setup" and click Manage taxes.
3. Next to "Tax ID Number" click Edit and enter your withholding account number.
4. Click Save.

If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.

In Minnesota, most businesses must start paying unemployment tax after paying one Minnesota-employee at least $1.00.

• The type of business you have (general, non-profit, etc.) may affect when you need to start paying. It's a good idea to contact the unemployment agency to know when you’re responsible for paying the tax.
• Owners or officers with 25% or more of the company should work with the agency to see if they're exempt from unemployment insurance. Make sure the agency knows who these owners are. If they’re exempt, you can set up an exemption for them in Gusto.

Running payroll in Gusto before you're required to pay unemployment tax

If you need to run payroll but do not yet meet the requirements, Gusto lets you enter the new employer rate for Minnesota temporarily. Update the rate once you get it. You can also check Minnesota's website for new employer rates by business type.

Register for unemployment tax and Paid Leave

Minnesota has two account types:

• Joint Unemployment/Paid Leave accounts
• Paid-Leave-Only accounts

Most businesses will have one account, but some businesses may have two Employer Account Numbers (EANs). This happens when some employees need both Unemployment Insurance and Paid Leave, while others only need Paid Leave (because they're exempt from unemployment).

Register for unemployment tax online

1. Go to the Minnesota Unemployment Insurance Program website.
2. Click Employers & Agents.
3. Scroll down to the "I Need To..." section, and under "Register for an Account", click Employers.
4. Scroll to the "New employer account" section and click Register.
5. For step-by-step help, watch the agency’s video on how to register.
6. Make sure you have all the info ready, then click Next and fill out everything they ask for.
7. In the "Register for an Unemployment Insurance (UI) and Paid Leave" account page, select the option that fits your situation best:
   • Select Option 1 if: You need a joint SUI/PFML account, and it's your first time registering.
   • Select Option 2 if: You need a Paid-Leave-only account, and it's your first time registering.
   • Select Option 3 if: You already have a joint SUI/PFML account, but need to add a Paid-Leave-only account.
     • Most common if you have some employees liable for both taxes, and some employees only liable for PFML.
     • If you have an older SUI account, it was converted into a joint SUI/PFML account automatically. 
8. After you finish registering, give Gusto third-party access (TPA) so we can file and pay these taxes for you.

Add a Paid Leave administrator

Set up a Paid Leave Administrator in Minnesota’s system so your company can manage Paid Leave claims. You complete these steps in the state portal, not in Gusto. 

Before you start

Choose a person at your company who will handle Paid Leave claims. This should be an internal contact, not Gusto. You can add more than one administrator.

If you get stuck setting them up, use the agency's detailed instructions or contact them directly.

Steps to add a Paid Leave administrator in Minnesota's portal:

1. Log in to your Paid Leave Only account in the Minnesota Unemployment Insurance Program.
2. On My Home Page, select Paid Leave.
3. Select Designate Paid Leave administrator.
4. Leave all fields blank and select Search to show all active users on the account.
   • Note: The list shows all active users, whether they already have the Paid Leave Administrator role or not.
5. Select the User ID of the person you want to add as a Paid Leave Administrator. You may add multiple administrators.
   • Note: If the person is not listed, first add them as a user on this account, then return to this page.
6. Select Update.
7. Choose Add for the Paid Leave Administrator role, then select Save.

What happens next

The selected user(s) now have the Paid Leave Administrator role and can act on Paid Leave tasks for your company in the Minnesota portal.

Enter the tax account information in Gusto

After a work address in Minnesota is assigned to one or more employees, you can add your tax account information:

1. Go to the Taxes & compliance section and select Tax setup.
2. Find “Minnesota Tax Setup” and click Manage taxes.
3. If you have a joint SUI/PFML account, next to "Employer Account Number," click Edit and enter your employer account number. Then, click Save.
   • If you need to add a second account number for a paid-leave-only account, set up an employee exemption for the applicable tax, and the option to enter the PFML account number will appear.
     
     • The account number cannot be the same for both "Employer Account Number" and "PFML Account Number".
4. If you only have a Paid-Leave-Only account, next to "PFML Account Number,” click Edit and enter your employer account number. Then, click Save.
5. Next to "Unemployment Insurance Tax Rate" click Edit and enter your unemployment rate. Do not include the below (they're already accounted for):
   • Workforce Assessment Rate
   • Federal Loan Interest Assessment
   • Additional Assessment
6. Click Save.

If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.

If you’ve run payroll in Minnesota before, you can find your MN Withholding Tax ID by:

• Checking notices from the Minnesota Department of Revenue
• Calling the agency at (651) 282-9999
• Logging into your Minnesota Department of Revenue E-Services account

Remember to give Gusto third-party access (TPA) so we can file and pay these taxes for you.

Employer Account Number (EAN) for joint unemployment and paid leave accounts

If you’ve run payroll in Minnesota before, you can find your EAN by:

• Logging into your Minnesota Unemployment Insurance account, or
• Looking at your "Determination of Tax Rate" letter from the state

Your EAN should start with a "0" and have 7 digits. If you have an older number with 7 digits, just enter it into Gusto.

Paid Leave Only account number

If your business has a Paid Leave Only account number, you can find it by:

• Logging into your Paid Leave account, or
• Reviewing your registration letter from the state

Businesses with two EANs (update from July 2024)

Some businesses may have two account numbers:

• One for Unemployment Insurance
• One for Paid Leave only (for employees who do not need unemployment)

If you need to enter a second account number for Paid Leave only:

1. Set up a tax exemption for the employee
2. A "PFML Account Number" field will appear in the state tax setup.
   • The Paid Leave Only account number cannot be the same as a joint account number.

Have questions about the different account types? Get answers from the agency or get their contact info here.

Third-party access (TPA) reminder

Remember to give Gusto third-party access (TPA) so we can file and pay these taxes for you.

UI tax rate

To find your UI rate:

1. Log in to your Minnesota Unemployment Insurance Account
2. Click Account Maintenance
3. Click View Tax Rate Notice. 

When entering your UI rate in Gusto, do not include these rates (they’re already included):

• Workforce Assessment Rate
• Federal Loan Interest Assessment
• Additional Assessment

If you cannot find your rate, call the agency at (651) 296-6141.

If you do not have your rate yet, enter the new employer rate for Minnesota temporarily. Update the rate once you get it.

Corporate or LLC owners/officers with 25% or more ownership

Owners or officers with 25% or more of the company should work with the agency to see if they're exempt from unemployment insurance. Make sure the agency knows who these owners are. If they’re exempt, you can set up an exemption for them in Gusto.

After a work address in Minnesota is assigned to one or more employees, you can add your tax account information:

1. Go to the Taxes & compliance section and select Tax setup.
2. Find "Minnesota Tax Setup" and click Manage taxes.
3. Next to "Tax ID Number" click Edit and enter your withholding account number. Then, click Save. 
4. If you have a joint SUI/PFML account, next to "Employer Account Number," click Edit and enter your employer account number. Then, click Save.
   • If you need to add a second account number for a paid-leave-only account, set up an employee exemption for the applicable tax, and the option to enter the PFML account number will appear.
     
     • The account number cannot be the same for both "Employer Account Number" and "PFML Account Number".
5. If you only have a Paid-Leave-Only account, next to "PFML Account Number,” click Edit and enter your employer account number. Then, click Save.
6. Next to "Unemployment Insurance Tax Rate" click Edit and enter your unemployment rate. Do not include the below (they're already accounted for):
   • Workforce Assessment Rate
   • Federal Loan Interest Assessment
   • Additional Assessment
7. Click Save. 

If you edit a tax account number after payments or filings have already been made, there may be tax implications. Learn how to pull reports in Gusto that can help you correct any historical tax issues related to tax account number updates.

Gusto needs to be authorized as your third party agent (TPA) to pay and file your withholding taxes. We'll send a request for TPA, and you'll need to approve it before we can file your taxes.

1. We'll request "3rd Party Access" to your DOR account within 25 business days of a Minnesota work address being added in Gusto. 
   • If you do not get our request after 25 business days, message us from your account to let us know.
2. When your Home page in Gusto has a to-do that say "Give Gusto access to Minnesota Department of Revenue account", complete the steps below.
3. Log in to your Minnesota e-Services account.
4. Click Manage My Profile.
   • If you have an alert for a new message, it could be Gusto's request. Click View Messages, and view the 3rd Party Request.
5. Find "I Want To" and click Set up access with another business.
6. Click Approve or Deny 3rd Party Requests.
7. Choose Yes for “Access Allowed”.
8. Select All for “Access Type”.
9. Click Next.
10. Review all info on the "Request Summary Page", and Submit.
11. After you've given Gusto access to the agency, sign in to your admin profile in Gusto and confirm you've given Gusto access.
12. On your Home page under “Things to do,” click Give Gusto access to Minnesota Department of Revenue account.
13. Click the checkbox to indicate you've completed the task in your tax account.
14. Click Submit.

If we have issues with getting the authorization we need, we'll let you know.

Troubleshooting TPA issues

• Make sure you’ve registered a withholding account with the DOR.
  • While your general account number and withholding account number are the same, the “withholding” tax type requires a separate setup.
• Remove any old third-party agents from your account. If they're still on the account, call the DOR at (651) 282-9999 and have them:
  • Remove their access, and;
  • Remove your company from your previous agent's client list.
• Make sure Gusto's start and end dates for third-party access are correct.
  • The start date should be the first day of the quarter when Gusto starts filing for you. For example, if your first payday with Gusto was on Feb 18, the start date should be Jan 1, since that's the beginning of the first quarter.
• Verify that your FEIN and Withholding Tax Account ID in Gusto match what the agency has on file.

Contact the DOR at (651) 282-9999 if you need help. 

Authorize Gusto as your third-party agent (TPA) so we can file and pay your Minnesota Unemployment Insurance (UI) and Paid Leave taxes.

You complete this in the Minnesota UI employer portal, then confirm access in Gusto.

Before you start

Review these items to avoid delays.

• Permanent user ID (required): Minnesota mails a permanent user ID after registration. You need this to authorize a TPA.
• Multiple accounts: If your company has both a Joint UI account and a Paid-Leave-Only account, complete all steps for each account.
• Gusto’s Agent ID: AG014761.

Step 1: Authorize Gusto as your agent in the MN UI portal

1. Log in to your Minnesota UI employer account.
2. Go to Account Maintenance.
3. Select Agent Authorization.
   • If you do not see Agent Authorization: See Troubleshooting below. You may still need your permanent user ID.
4. Select New.
5. Enter Gusto’s Agent ID: AG014761.
6. For Effective Begin Date, enter today’s date.
   • Paid-Leave-Only account: Enter the registration start date as the Effective Begin Date.
7. In Available Roles, select all three roles:
   • Account Maintenance, Update and Submit
   • Tax Payment, Update and Submit
   • Wage Detail, Update and Submit
8. Do not select any of these roles for Gusto:
   • Benefit Account, Update and Submit
   • Benefits Paid Charges, Update and Submit
   • Any View Only roles
9. Select Save.

Step 2: Assign Employer Reporting Units to each role

You must assign reporting units to all three selected roles.

To assign employer reporting units to each role:

1. In Assigned Roles, find Account Maintenance, Update and Submit.
2. Under Modify, select Assign Employer Reporting Units.
3. In Select Employer Reporting Units, check The assigned role will be for all Employer reporting units.
4. Select Add, then Save.
5. Select Previous to return.
6. Repeat steps 1–3 for:
   • Tax Payment, Update and Submit
   • Wage Detail, Update and Submit
7. When finished, select Update to complete the process.

Reminder: If you have both a Joint UI and a Paid-Leave-Only account, repeat Step 1 and Step 2 for each account.

Step 3: Confirm access in Gusto

To confirm access in Gusto:

1. Sign in to your Gusto admin account.
2. On Home → Things to do, select Give Gusto access to Minnesota Unemployment Insurance Program account.
3. Check the box to confirm you completed authorization in your state account.
4. Select Submit.

What happens next

• Gusto will file and pay your UI and Paid Leave taxes with the roles you granted.
• You can view filings and payments in your Gusto account once processing begins.

Troubleshooting (MN UI TPA authorization)

• I do not see “Agent Authorization.”
  • You may still need your permanent user ID. Minnesota mails it within about 7 days after registration (mail times can vary).
  • If you do not receive it after 7–10 days, contact the agency: employercustomer.service@state.mn.us or (651) 296-6141, option 4.
  • If you only have the temporary password from initial setup, log in with it; Minnesota will mail the permanent user ID the next business day. After you receive it, you should see Agent Authorization.
• I authorized Gusto, but Gusto cannot access my account.
  • In Gusto → Taxes & Compliance, verify that your FEIN and MN Employer Account Number match the state records.
  • Confirm you selected all three roles for Gusto and assigned Employer Reporting Units to each role (see Step 2).
  • Reopen Account Maintenance → Agent Authorization to review and update if needed.
• I have two accounts (Joint UI and Paid-Leave-Only).
  • You must complete all steps for each account and then confirm access in Gusto.
• I still need help.
  • Call the agency at (651) 296-6141.