diff --git a/changelog.d/mn-ui-taxable-wage-base.fixed.md b/changelog.d/mn-ui-taxable-wage-base.fixed.md new file mode 100644 index 00000000000..37c2cfcc4d9 --- /dev/null +++ b/changelog.d/mn-ui-taxable-wage-base.fixed.md @@ -0,0 +1 @@ +Correct Minnesota unemployment insurance taxable wage bases for 2014 through 2026. diff --git a/policyengine_us/parameters/gov/states/mn/tax/payroll/unemployment/taxable_wage_base.yaml b/policyengine_us/parameters/gov/states/mn/tax/payroll/unemployment/taxable_wage_base.yaml index 53918a294ae..bfeaf3225d2 100644 --- a/policyengine_us/parameters/gov/states/mn/tax/payroll/unemployment/taxable_wage_base.yaml +++ b/policyengine_us/parameters/gov/states/mn/tax/payroll/unemployment/taxable_wage_base.yaml @@ -1,15 +1,32 @@ description: Employer-side unemployment insurance taxable wage base for Minnesota. values: + # Unverified placeholder ($42,000 is DEED's 2024 figure). No modeled year reads it: + # FIRST_MODELED_YEAR is 2015, and the 2014 entry covers every later year. It keeps + # the parameter defined before 2014, so state selection never reads None. 0000-01-01: 42_000 + 2014-01-01: 29_000 + 2015-01-01: 30_000 + 2016-01-01: 31_000 + 2017-01-01: 32_000 + 2018-01-01: 32_000 + 2019-01-01: 34_000 + 2020-01-01: 35_000 + # Laws 2021, ch. 2, s. 3 sets 2021 at $35,000, notwithstanding subd. 24. + 2021-01-01: 35_000 + 2022-01-01: 38_000 + 2023-01-01: 40_000 + 2024-01-01: 42_000 + 2025-01-01: 43_000 + 2026-01-01: 44_000 metadata: period: year unit: currency-USD label: Minnesota unemployment taxable wage base reference: - - title: Minnesota Statutes Section 268.035 - href: https://www.revisor.mn.gov/statutes/cite/268.035 - - title: Minnesota unemployment tax rates - href: https://www.uimn.org/employers/wages-taxes/tax-rates/index.jsp - - title: Tax Measures of State Unemployment Insurance Tax Systems, CY 2024 - href: https://oui.doleta.gov/unemploy/pdf/sigmeasures/sigmeasuitaxsys24.pdf#page=33 + - title: Minnesota Statutes Section 268.035, subdivision 24 + href: https://www.revisor.mn.gov/statutes/cite/268.035#stat.268.035.24 + - title: Minnesota DEED unemployment tax rates, History of tax rate factors (2014-2026) + href: https://www.uimn.org/employers/wages-taxes/tax-rates/index.jsp#toggle-4 + - title: Laws of Minnesota 2021, chapter 2, section 3 (taxable wages for calendar year 2021) + href: https://www.revisor.mn.gov/laws/2021/0/2/ diff --git a/policyengine_us/tests/policy/baseline/gov/states/mn/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.yaml b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.yaml new file mode 100644 index 00000000000..533850054cc --- /dev/null +++ b/policyengine_us/tests/policy/baseline/gov/states/mn/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.yaml @@ -0,0 +1,107 @@ +# Annual wage bases from Minnesota DEED's History of tax rate factors: +# https://www.uimn.org/employers/wages-taxes/tax-rates/index.jsp#toggle-4 +- name: Minnesota UI taxable earnings are capped at 29,000 in 2014. + period: 2014 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 29_000 + +- name: Minnesota UI taxable earnings are capped at 30,000 in 2015. + period: 2015 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 30_000 + +- name: Minnesota UI taxable earnings are capped at 31,000 in 2016. + period: 2016 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 31_000 + +- name: Minnesota UI taxable earnings are capped at 32,000 in 2017. + period: 2017 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 32_000 + +- name: Minnesota UI taxable earnings remain capped at 32,000 in 2018. + period: 2018 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 32_000 + +- name: Minnesota UI taxable earnings are capped at 34,000 in 2019. + period: 2019 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 34_000 + +- name: Minnesota UI taxable earnings are capped at 35,000 in 2020. + period: 2020 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 35_000 + +- name: Minnesota UI taxable earnings remain capped at 35,000 in 2021. + period: 2021 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 35_000 + +- name: Minnesota UI taxable earnings are capped at 38,000 in 2022. + period: 2022 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 38_000 + +- name: Minnesota UI taxable earnings are capped at 40,000 in 2023. + period: 2023 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 40_000 + +- name: Minnesota UI taxable earnings are capped at 42,000 in 2024. + period: 2024 + input: + state_code: MN + payroll_tax_gross_wages: 100_000 + output: + taxable_earnings_for_state_unemployment_tax: 42_000 + +- name: Minnesota UI caps each employee's 2025 wages at 43,000. + period: 2025 + input: + state_code: [MN, MN, MN, MN] + payroll_tax_gross_wages: [0, 42_000, 43_000, 44_000] + output: + taxable_earnings_for_state_unemployment_tax: [0, 42_000, 43_000, 43_000] + mn_employer_state_unemployment_tax: [0, 378, 387, 387] + +- name: Minnesota UI caps each employee's 2026 wages at 44,000. + period: 2026 + input: + state_code: [MN, MN, MN, MN] + payroll_tax_gross_wages: [0, 43_000, 44_000, 45_000] + output: + taxable_earnings_for_state_unemployment_tax: [0, 43_000, 44_000, 44_000] + mn_employer_state_unemployment_tax: [0, 387, 396, 396]