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Guide · 5 min read · Updated 2026

Minnesota pay stub requirements

Governed by Minnesota Statutes § 181.032 and the 2019 Wage Theft Prevention Act. This guide covers the mandatory items on every wage statement, penalties for non-compliance, and a checklist for MN employers.

The rule in one paragraph

Minnesota's Wage Theft Prevention Act added detailed pay-stub content and criminal penalties for wage theft over $1,000. The 2024 Earned Sick and Safe Time (ESST) rules also require sick-time balances on the stub.

Mandatory wage-statement items

  1. 1
    Employee name

    Full name of the employee.

  2. 2
    Hours worked

    Total hours worked in the pay period.

  3. 3
    Rate(s) of pay and basis

    Hourly, salary, piece, or commission rate and the basis of pay.

  4. 4
    Allowances

    Any allowances claimed as part of the minimum wage.

  5. 5
    Gross wages

    Total wages earned before deductions.

  6. 6
    Deductions

    Each deduction itemized separately.

  7. 7
    Net pay

    Take-home pay after deductions.

  8. 8
    Pay-period dates

    Beginning and ending dates of the pay period.

  9. 9
    Employer legal name, address, phone

    Legal business name, physical address, and telephone number.

  10. 10
    ESST balances

    Earned Sick and Safe Time hours accrued and used during the pay period, plus available balance.

Penalties and retention

Penalties

Criminal wage-theft charges for amounts over $1,000, escalating to a felony over $5,000. Civil penalties up to $1,000 per violation, plus back wages, liquidated damages, and attorney's fees.

Record retention

Three years under Minn. Stat. § 177.30, including time records and pay-stub copies.

Electronic wage statements

Allowed, provided employees can access and print records at no cost.

Compliance checklist

  • All § 181.032 items appear on every stub
  • ESST accrued/used/available shown each pay period
  • Records retained for at least three years
  • Employer legal name, phone, and address current
  • Written wage notice provided at hire

Frequently asked questions

Is wage theft a crime in Minnesota?

Yes — the 2019 Wage Theft Prevention Act made intentional wage theft over $1,000 a criminal offense, up to a felony over $5,000.

What is ESST?

Earned Sick and Safe Time — Minnesota's statewide paid sick leave, effective 2024. Balances must appear on the stub each pay period.

Are electronic pay stubs allowed?

Yes, when employees can access and print them at no cost.

Who enforces MN wage laws?

The Department of Labor and Industry (DLI) Labor Standards Division and the Attorney General's office.

Generate a MN-compliant pay stub

StubGenPro's US pay stub template covers hours-at-each-rate, itemized deductions, YTD totals, and pay-period dates — the fields most state laws require.

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