From 8e71a5089ff2e1da6cd4e7cf13c33d1781ea0e78 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 20 Oct 2026 17:11:01 -0400 Subject: [PATCH 1/4] Correct Minnesota UI taxable wage bases for 2014-2026 --- changelog.d/mn-ui-taxable-wage-base.fixed.md | 1 + .../unemployment/taxable_wage_base.yaml | 24 +++- ...e_earnings_for_state_unemployment_tax.yaml | 107 ++++++++++++++++++ 3 files changed, 126 insertions(+), 6 deletions(-) create mode 100644 changelog.d/mn-ui-taxable-wage-base.fixed.md create mode 100644 policyengine_us/tests/policy/baseline/gov/states/mn/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.yaml 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..35f85bcb65d 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 +1,27 @@ description: Employer-side unemployment insurance taxable wage base for Minnesota. values: + # Legacy fallback before the cited DEED history begins in 2014. 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 + 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 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..1f83e3edaab --- /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 + 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 + 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] From 1fb60e8a5fcad9d7f041d5ee63340f831e8cf5f1 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Tue, 20 Oct 2026 19:46:05 -0400 Subject: [PATCH 2/4] Match Minnesota UI boundary test population sizes --- .../taxable_earnings_for_state_unemployment_tax.yaml | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) 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 index 1f83e3edaab..533850054cc 100644 --- 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 @@ -91,7 +91,7 @@ - name: Minnesota UI caps each employee's 2025 wages at 43,000. period: 2025 input: - state_code: MN + 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] @@ -100,7 +100,7 @@ - name: Minnesota UI caps each employee's 2026 wages at 44,000. period: 2026 input: - state_code: MN + 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] From b3cda476a1854dc3c6902aff10f9e4806104cecb Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 21 Oct 2026 18:24:07 -0400 Subject: [PATCH 3/4] Say that Minnesota's pre-2014 UI wage base fallback is an unread placeholder DTrim99's review G1: $42,000 is DEED's 2024 figure, and no modeled year (2015 onward) reads it. Co-Authored-By: Claude Opus 5.5 --- .../states/mn/tax/payroll/unemployment/taxable_wage_base.yaml | 4 +++- 1 file changed, 3 insertions(+), 1 deletion(-) 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 35f85bcb65d..98e77285df6 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 @@ -1,6 +1,8 @@ description: Employer-side unemployment insurance taxable wage base for Minnesota. values: - # Legacy fallback before the cited DEED history begins in 2014. + # 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 From de2cde6b015a5b4fdba36b41fbf0931e49a0ea12 Mon Sep 17 00:00:00 2001 From: Max Ghenis Date: Wed, 21 Oct 2026 23:20:59 -0400 Subject: [PATCH 4/4] Cite the 2021 session law that sets Minnesota's 2021 UI wage base Laws 2021, ch. 2, s. 3 fixes calendar year 2021 taxable wages at $35,000 notwithstanding Minn. Stat. 268.035, subd. 24. The value is unchanged. Co-Authored-By: Claude Opus 5.5 --- .../states/mn/tax/payroll/unemployment/taxable_wage_base.yaml | 3 +++ 1 file changed, 3 insertions(+) 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 98e77285df6..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 @@ -11,6 +11,7 @@ values: 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 @@ -27,3 +28,5 @@ metadata: 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/