Correct Minnesota UI taxable wage bases for 2014-2026

changelog.d/mn-ui-taxable-wage-base.fixed.md

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+Correct Minnesota unemployment insurance taxable wage bases for 2014 through 2026.

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/

policyengine_us/tests/policy/baseline/gov/states/mn/tax/payroll/unemployment/taxable_earnings_for_state_unemployment_tax.yaml

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+# 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]