Minnesota Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 28, 2026
Last Reviewed: January 28, 2026
Applicable Period: 2026
Jurisdiction: State of Minnesota, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in Minnesota provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the Minnesota Department of Employment and Economic Development (DEED) and funded through employer taxes under state and federal law.
Program authority: Minnesota Unemployment Insurance Law, Minnesota Statutes Chapter 268
Administering agency: Minnesota Department of Employment and Economic Development (DEED)
Official website: https://www.uimn.org/
This guide provides comprehensive information on Minnesota unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: Minnesota Statutes Chapter 268, DEED official guidance, U.S. Department of Labor
| Minnesota Unemployment Benefits - 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $948 | Minn. Stat. § 268.07, subd. 2a |
| Minimum Weekly Benefit | $40 | Minn. Stat. § 268.07, subd. 2a |
| Standard Duration | 26 weeks | Minn. Stat. § 268.07, subd. 2 |
| Waiting Week Required | No | Waived per DEED policy |
| Filing Portal | Minnesota Unemployment Insurance | https://www.uimn.org/ |
| Certification Frequency | Weekly | DEED Information Handbook |
| Work Search Required | Active work search | Minn. Stat. § 268.085, subd. 1 |
| Appeal Deadline | 45 days from mailing | Minn. Stat. § 268.101, subd. 2 |
| Payment Methods | Direct deposit, debit card | DEED payment information |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (varies) | IRS and Minnesota Revenue |
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits
Base Period - 12-month period used to determine monetary eligibility (typically first 4 of last 5 completed quarters)
Benefit Year - 52-week period beginning when claim is filed
Weekly Benefit Amount (WBA) - Amount payable each week if eligible
Maximum Benefit Amount (MBA) - Total benefits available during benefit year
Monetary Determination - Decision on benefit amounts based on wage history
Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements
Adjudication - Investigation and decision-making process for eligibility issues
Suitable Work - Employment appropriate for claimant's skills, experience, and labor market
Overpayment - Benefits paid that claimant was not entitled to receive
Waiting Week - First week of unemployment for which benefits are not paid (currently waived in Minnesota)
Source: DEED terminology guide
Overview of Unemployment Benefits in Minnesota
Program Purpose
Unemployment insurance in Minnesota provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with Minnesota administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: Minnesota Unemployment Insurance Law, Minnesota Statutes Chapter 268
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution)
Source: Minn. Stat. § 268.01; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301
Administering Agency
Minnesota Department of Employment and Economic Development (DEED)
Minnesota’s unemployment insurance program is administered by the Minnesota Department of Employment and Economic Development.
Contact information:
- Website: https://www.uimn.org/
- Claims filing portal: https://www.uimn.org/applicants/
- Phone: 651-296-3644
- TTY: 651-297-4198
- Hours: Monday-Friday 8:00 AM – 4:30 PM Central Time
- Mailing address: Minnesota Unemployment Insurance Program, 332 Minnesota Street, Suite E200, St. Paul, MN 55101
Source: DEED official website
Who Is Eligible for Unemployment Benefits in Minnesota
Employment Status Requirements
To qualify for unemployment benefits in Minnesota, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to Minnesota Statutes § 268.035, subdivision 12: “Covered employment means any service performed for wages under any contract of hire, written or oral, express or implied, including service performed in interstate commerce.”
Covered employment generally includes most private sector jobs, government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals
- Certain agricultural workers earning below minimum thresholds
- Domestic workers in private homes earning below $1,000 per calendar quarter
- Elected officials
- Students working for educational institution while enrolled and regularly attending classes
- Licensed insurance agents paid solely by commission
- Licensed real estate agents paid solely by commission
Source: Minn. Stat. § 268.035, subd. 12 (covered employment) and subd. 20 (noncovered employment)
Official text: https://www.revisor.mn.gov/statutes/cite/268.035
Earnings and Work History Requirements
Base Period Definition:
The base period in Minnesota is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Base period: October 2024 – September 2025
- Alternative base period (if standard fails): January 2025 – December 2025
Source: Minn. Stat. § 268.035, subd. 4
Minimum Monetary Requirements:
To qualify monetarily for benefits in Minnesota, claimants must have wage credits of at least 5.3 percent of the state’s average annual wage rounded down to the next lower $100.
For 2026: Minimum wage credits of approximately $3,900 in the base period.
The weekly benefit amount calculation uses wage credits from the base period, with the state’s maximum weekly benefit amount set at 66-2/3 percent of the state’s average weekly wage.
Alternative base period:
Minnesota allows use of an alternative base period (last four completed calendar quarters) if the standard base period fails to qualify the applicant for benefits.
Source: Minn. Stat. § 268.07, subd. 2
Benefit calculator: https://www.uimn.org/applicants/calculator/index.jsp (provides estimate only)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in Minnesota:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall
- Discharge not due to misconduct
- Discharge because applicant lacked skills to perform work despite good faith effort
Disqualifying separations:
According to Minnesota Statutes § 268.095, benefits are denied if unemployment results from:
- Voluntary quit without good cause
- Definition: Leaving employment voluntarily without work-related reason considered “good cause” under state law
- Disqualification period: Duration of unemployment and until sufficient requalifying wages earned
- Discharge for employment misconduct
- Definition: “Any intentional, negligent, or indifferent conduct, on the job or off the job, that displays clearly: (1) a serious violation of the standards of behavior the employer has the right to reasonably expect of the employee; or (2) a substantial lack of concern for the employment.”
- Disqualification period: Duration of unemployment and until sufficient requalifying wages earned
- Discharge for aggravated employment misconduct
- Definition: Commission of any act amounting to a gross misdemeanor or felony with significant adverse effect on employment, or repeated violation of material policy after multiple warnings
- Disqualification period: Duration of unemployment and wage credits from that employment canceled
- Refusal of suitable work
- Definition: Declining job offer meeting definition of “suitable work” without good cause
- Disqualification period: Four weeks
Good cause exceptions for voluntary quit:
Minnesota recognizes the following as “good cause” for voluntary separation:
- Spouse’s employment transferred to location more than reasonable commuting distance
- Serious illness of applicant making it medically necessary to quit
- Caring for immediate family member with serious illness, injury, or disability requiring applicant’s care
- Domestic abuse situation verified by documentation
- Hostile workplace including sexual harassment when employer fails to correct after complaint
- Substantial reduction in wage or significant change in working conditions
- Employer-caused serious health or safety risk that employer failed to correct
Requalification requirements:
To requalify after disqualification under subdivisions 1 or 4, applicant must earn wages in subsequent covered employment sufficient to equal at least eight times the weekly benefit amount.
Source: Minn. Stat. § 268.095 (separation provisions)
Official text: https://www.revisor.mn.gov/statutes/cite/268.095
Who Is Not Eligible for Unemployment Benefits in Minnesota
The following categories of workers are generally not covered by Minnesota’s unemployment insurance program:
Categorical exclusions:
- Self-employed individuals Individuals working for themselves are not covered under regular unemployment insurance.
- Independent contractors Workers classified as independent contractors rather than employees are not covered. Note: Workers may challenge misclassification.
- Students employed by educational institution Students employed by institution they attend while enrolled and regularly attending classes are not covered.
- Federal civilian employees Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI. UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe
- Military personnel Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program. UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucx
- Licensed insurance agents paid solely by commission Not covered when compensation consists entirely of commissions.
- Licensed real estate agents paid solely by commission Not covered when compensation consists entirely of commissions.
- Elected officials Not covered for services performed as elected officials.
- Workers in certain family employment Services performed by child under age 18 in employ of parent, services by individual in employ of spouse, and services by individual in employ of child not covered.
Source: Minn. Stat. § 268.035, subd. 20 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX)
How Unemployment Benefit Amounts Are Calculated in Minnesota
Weekly Benefit Amount (WBA)
Calculation formula:
Minnesota calculates the weekly benefit amount using the following formula as set forth in Minnesota Statutes § 268.07, subdivision 2a:
The weekly unemployment benefit amount is the higher of:
- 50 percent of the applicant’s average weekly wage during the base period, to a maximum of 66-2/3 percent of the state’s average weekly wage; or
- 50 percent of the applicant’s average weekly wage during the high quarter, to a maximum of 43 percent of the state’s average weekly wage
The applicant’s average weekly wage under option (1) is computed by dividing total wage credits by 52. The applicant’s average weekly wage under option (2) is computed by dividing high quarter wage credits by 13.
For 2026:
- Minimum WBA: $40
- Maximum WBA: $948 (66-2/3% of state’s average weekly wage)
- Average WBA: Approximately $513 (based on 2025 data)
Example calculation:
Applicant with total base period wages of $40,000:
- Option 1: $40,000 ÷ 52 = $769.23 per week × 50% = $384.62
- Option 2: High quarter $12,000 ÷ 13 = $923.08 per week × 50% = $461.54
Weekly benefit amount would be $461.54 (higher of the two calculations).
Partial unemployment:
Claimants working part-time may receive reduced benefits. Minnesota allows earnings up to 50% of the weekly benefit amount before reduction. Benefits are reduced dollar-for-dollar for earnings exceeding 50% of the weekly benefit amount.
Source: Minn. Stat. § 268.07, subd. 2a (benefit calculation); Minn. Stat. § 268.085, subd. 5 (partial benefits)
Official calculator: https://www.uimn.org/applicants/calculator/index.jsp (estimate only, not determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as the lower of:
- 33-1/3 percent of the applicant’s total wage credits; or
- 26 times the applicant’s weekly unemployment benefit amount
Standard benefit duration: 26 weeks
Maximum total benefits (2026): Up to $24,648 (based on maximum WBA of $948 × 26 weeks)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the Sunday of the week the claim is filed.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when Minnesota’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks when triggered.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, or
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Inactive as of January 2026
Status verification: https://www.uimn.org/applicants/howapply/extended-benefits/index.jsp
Source: Minn. Stat. § 268.07, subd. 2 (duration); EUCA § 202 (EB)
EB status: DEED EB status page, verified January 28, 2026
Dependents Allowance
Minnesota does not provide dependent allowances for unemployment benefits.
Source: Minnesota statutes reviewed; no dependent allowance provisions found in Chapter 268
Unemployment Benefit Payment Schedule in Minnesota
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Weekly Certification Window | Continuous | Available 24/7 online; certify for previous week |
| Processing Time | 2–3 business days | Time for DEED to process certification and verify eligibility |
| Payment Authorization | 1–2 business days after processing | Payment approved and sent to payment method |
| Direct Deposit | 1–2 business days | Funds available in bank account |
| Debit Card | 1–2 business days | Funds loaded to ReliaCard unemployment debit card |
| Total Timeline | 2–4 weeks from filing | Typical time from initial claim to first payment |
Waiting week impact:
Minnesota currently does not require a waiting week. The first week of unemployment is compensable if the applicant is eligible and files a timely request for benefits.
Source: Minn. Stat. § 268.085, subd. 1 (waiting week waived); DEED payment timeline information
Payment schedule page: https://www.uimn.org/applicants/getpaid/when-you-receive-payment/index.jsp
How to File an Unemployment Claim in Minnesota
Online Filing (Primary Method)
Filing portal: Minnesota Unemployment Insurance
URL: https://www.uimn.org/applicants/
Availability: 24/7
Step-by-step filing process:
- Access the online system – Visit www.uimn.org and select “Apply for Benefits”
- Create account or log in – Register with email address and create password (if new user)
- Verify identity – Provide Social Security number and answer identity verification questions
- Enter personal information – Name, address, contact information, citizenship status
- Provide employment history – List all employers during past 18 months with:
- Employer name and address
- Employment dates
- Reason for separation
- Last day worked
- Gross wages earned
- Answer eligibility questions – Questions about availability, work search, and disqualifying issues
- Provide direct deposit information – Bank routing and account number (optional)
- Review and submit – Review information and submit application
Required information:
- Social Security number
- Driver’s license or state ID number
- Complete employment history (last 18 months)
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
- SF-8 or SF-50 (if federal employee)
- DD Form 214 (if military service)
Processing: Claims are typically processed within 2-4 weeks. Claimants receive monetary and non-monetary determinations by mail or electronic transmission.
Source: DEED filing instructions
Official guide: https://www.uimn.org/applicants/howapply/
Information handbook: https://www.uimn.org/applicants/howapply/info-handbook/
Phone Filing
Minnesota requires all initial unemployment claims to be filed online through the DEED website. Phone service is available only for questions and technical assistance, not claim filing.
Customer service line: 651-296-3644
Hours: Monday-Friday 8:00 AM – 4:30 PM Central Time
TTY: 651-297-4198
Phone representatives can answer questions about the filing process, provide technical support, and assist with account access issues, but cannot file initial claims.
Source: DEED contact information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone, email, mailing address)
Employment documentation:
- Last employer information (name, address, phone, dates)
- Reason for separation
- Separation notice (if available): layoff letter, termination notice, furlough notice
- All employers in last 18 months with dates and wages
- Pay stubs showing gross wages (helpful but not required)
Banking information (for direct deposit):
- Bank routing number
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
- Work authorization documents (non-citizens): Alien registration number, Employment Authorization Document
- DD Form 214 (military service): Copy of DD-214 showing character of discharge
- SF-8 or SF-50 (federal employment): Federal employment documentation
- Union documentation (if union member): Union name and local number
- Disability documentation (if claiming good cause quit due to health): Medical documentation
Most documents can be uploaded through online portal after filing initial claim if requested by DEED.
Source: DEED filing checklist
Document requirements: https://www.uimn.org/applicants/howapply/before-you-apply/index.jsp
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Continuous – available 24/7 online
Method: Online through www.uimn.org (preferred), phone via 651-296-3644
Each certification requires answering questions about the previous week:
- Were you able and available to work all days of the week?
- Did you look for work?
- Did you refuse any job offers?
- Did you work or earn any money?
- Did you receive any other income (pensions, severance, etc.)?
- Were you attending school or training?
- Were you incarcerated or on electronic home monitoring?
Applicants must request benefits for each week they are unemployed. Failure to request benefits weekly may result in delayed or denied benefits for those weeks.
Late filing: Requests for benefits filed weekly maintain continuous eligibility. DEED may allow late requests under certain circumstances, but late filing may result in delayed payments.
Source: Minn. Stat. § 268.085, subd. 1 (continuing claim requirements)
Certification instructions: https://www.uimn.org/applicants/getpaid/request-your-benefit-payment/index.jsp
Work Search Requirements
Active work search requirement:
According to Minnesota Statutes § 268.085, subdivision 1, claimants must actively seek suitable employment each week to maintain eligibility.
Qualifying work search activities:
- Submitting job application to potential employer (online or in-person)
- Attending job interview
- Attending job fair or hiring event
- Attending CareerForce workshop or job club
- Meeting with career counselor or job coach
- Networking at professional organizations or industry events
- Conducting online job searches through job banks and professional publications
- Telephoning employers to arrange interviews or inquire about openings
- Researching employers and labor market conditions in your field
- Creating or updating resume (limited use)
- Attending reemployment orientation session (when directed)
Documentation practice:
Minnesota does not require submission of work search logs with weekly certifications. Claimants maintaining records of work search activities can provide documentation if DEED requests it:
- Employer name and contact information
- Date of contact
- Method of contact (online application, phone call, in-person visit)
- Position applied for or discussed
- Contact person name (if applicable)
- Result or outcome
Audit process:
DEED conducts random audits of work search activities. Claimants selected for audit must provide documentation of work search activities. Failure to document adequate work search may result in benefit denial for affected weeks.
Exemptions:
The following claimants are exempt from active work search requirements:
- Temporary layoff with definite recall date within 6 weeks
- Must have written notice from employer of specific recall date
- Exemption ends if recall date passes without return to work
- Union hiring hall members
- Must be in good standing with union
- Must comply with union dispatch procedures
- Limited to members of unions operating legitimate hiring halls
- Approved training participants
- Must be enrolled in DEED-approved training program
- Training must be full-time or meet program requirements
- Must maintain satisfactory progress
- Shared Work program participants
- Participating in DEED-approved Shared Work plan
- Working reduced hours with employer
Each exemption requires verification and approval by DEED. Exemptions are not automatic and must be documented in the system.
Source: Minn. Stat. § 268.085, subd. 1 (work search requirements)
Work search information: https://www.uimn.org/applicants/getpaid/stay-eligible/seeking.jsp
CareerForce services: https://www.careerforcemn.com/
What Happens After Filing a Claim
Claim processing steps:
- Initial claim received – DEED receives application through online system
- Employer notification – Employer has 10 days to respond with separation information and raise eligibility issues
- Monetary determination issued – Shows wages, WBA, MBA, benefit year dates (issued within 1-2 weeks)
- Non-monetary determination (if needed) – Investigation of eligibility issues (variable timeline, typically 2-4 weeks)
- First payment – If approved and no issues, payment issued for first compensable week after weekly request filed
Monetary determination:
Document titled “Determination of Benefit Account” showing:
- Base period wages by quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
The monetary determination establishes whether the applicant has sufficient wage credits to qualify for benefits and calculates the benefit amounts available.
Non-monetary determination:
Document titled “Determination of Eligibility” or “Determination of Ineligibility” issued when eligibility questions exist regarding:
- Reason for separation from employment
- Availability for work
- Refusal of suitable work
- Other disqualifying issues
Investigation process:
- Fact-finding interview scheduled (phone or written questionnaire)
- Employer and claimant provide information and evidence
- Statements reviewed and analyzed
- Determination issued with appeal rights
Typical timeline:
- Monetary determination: 1-2 weeks after filing
- Non-monetary determination: 2-4 weeks (if required)
- First payment: 2-4 weeks if no eligibility issues
Source: Minn. Stat. § 268.07 (benefit account determination); Minn. Stat. § 268.101 (eligibility determinations)
Processing timeline: https://www.uimn.org/applicants/howapply/info-handbook/after-you-apply.jsp
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages must meet minimum earnings thresholds:
- Total base period wages below minimum required (approximately $3,900 for 2026)
- Wages not properly reported by employer
- No wages in sufficient quarters
- Wages not from covered employment
Non-Monetary Denial (Disqualifications):
- Voluntary quit without good cause
- Disqualification: Duration of unemployment and until requalifying wages earned
- Requalification: Must earn wages equal to at least 8 times weekly benefit amount
- Discharge for employment misconduct
- Disqualification: Duration of unemployment and until requalifying wages earned
- Requalification: Must earn wages equal to at least 8 times weekly benefit amount
- Discharge for aggravated employment misconduct
- Disqualification: Duration of unemployment and wage credits from that employment canceled
- Requalification: Must earn sufficient new wages to establish new benefit account
- Refusal of suitable work without good cause
- Disqualification: Four weeks from date of refusal
- Failure to meet availability requirements
- Disqualification: Weeks not available for work
- Work search non-compliance
- Disqualification: Weeks of inadequate work search
- Incarceration or electronic home monitoring
- Disqualification: All weeks while incarcerated or on home monitoring
Administrative Denial:
- Incomplete application
- Failure to provide required documentation within specified timeframe
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to agency requests
- Failure to file timely weekly requests for benefits
Source: Minn. Stat. § 268.095 (disqualification provisions); Minn. Stat. § 268.085 (eligibility requirements)
Denial information: https://www.uimn.org/applicants/needtoknow/can-you-get/index.jsp
How to Appeal an Unemployment Decision in Minnesota
Appeal Deadlines
Filing deadline: 45 calendar days from mailing date of determination
CRITICAL: Appeals must be filed within 45 calendar days of the date the determination was mailed (shown on notice), not the date received. If the determination was mailed, three additional days are added (48 days total).
Calculation example: If determination mailed January 15, appeal deadline is March 1 (or March 4 if mailed).
Postmark rule: Appeals mailed must be postmarked on or before deadline. Minnesota accepts electronically transmitted appeals on or before deadline.
Late appeals: May be accepted for good cause if filed within 45 days of when applicant had or is deemed to have had knowledge of the determination. Good cause examples include:
- Serious illness preventing timely appeal
- Death in immediate family
- Mail delivery problems documented by postal service
- Homelessness or loss of residence
- Hospitalization
Source: Minn. Stat. § 268.101, subd. 2(f) (determination appeals); Minn. Stat. § 268.105, subd. 1(c) (appeal deadline)
Appeal Filing Process
How to file appeal:
Online: https://www.uimn.org/applicants/ – fastest method
Mail: Minnesota Unemployment Insurance Program, Appeals Section, 332 Minnesota Street, Suite E200, St. Paul, MN 55101
Fax: 651-205-4007
In-person: Not generally available; mail or electronic filing required
Required information:
- Applicant name and Social Security number
- Determination being appealed (include document number from determination)
- Brief statement of reason for disagreement
- Signature and date
- Contact information (phone, email, mailing address)
Appeal confirmation: DEED sends acknowledgment of appeal receipt by mail or electronic transmission, typically within 7-10 days of filing.
Source: DEED appeals procedures
Official appeals information: https://www.uimn.org/applicants/appeals/index.jsp
Hearing Process
Hearing notification:
Notice of hearing mailed at least 10 calendar days before scheduled hearing date, including:
- Date and time of hearing
- Hearing method (telephone conference call)
- Parties involved (applicant, employer, witnesses)
- Issues to be decided
- Evidence submission instructions and deadline
- Unemployment Law Judge assigned to case
Hearing format:
- Type: Telephone conference call (video hearings may be available in some cases)
- Officer: Unemployment Law Judge (ULJ) – licensed attorney
- Duration: Typically 30-60 minutes
- Recording: Hearing recorded digitally for appeal purposes
Evidence submission:
- Deadline: Evidence submitted before hearing; ULJ sets specific deadline in hearing notice
- Method: Upload through online account, mail, fax, or email
- Requirement: Provide copies to all parties in advance when possible
- Accepted formats: Documents, photographs, records, written statements
Hearing procedures:
- Unemployment Law Judge explains process, rights, and issues
- Parties sworn in under oath
- Opening statements (optional)
- Testimony taken – applicant typically testifies first
- Cross-examination by opposing party
- Witnesses questioned if present
- Evidence reviewed and discussed
- Closing statements (optional)
- Hearing concluded
Decision:
Written decision issued typically within 14-21 days after hearing, mailed to all parties. Decision includes:
- Findings of fact based on evidence presented
- Conclusions of law applying statutes to facts
- Decision (allowing or denying benefits)
- Reasoning and analysis
- Reconsideration and appeal rights
Source: Minn. Stat. § 268.105 (hearing procedures)
Hearing preparation guide: https://www.uimn.org/applicants/appeals/hearings.jsp
Request for Reconsideration
Reconsideration process:
After receiving Unemployment Law Judge decision, any party may file request for reconsideration:
- Deadline: 20 calendar days from mailing date of decision
- Method: Online, mail, or fax to ULJ office
- Standard: New evidence or legal argument showing decision incorrect
- Review: Same ULJ who issued original decision
The ULJ issues decision on reconsideration, which becomes the final agency decision subject to judicial review.
Decision on reconsideration timeline: Typically issued within 30 days of request.
Source: Minn. Stat. § 268.105, subd. 2
Judicial Appeal
Minnesota Court of Appeals:
Appeals of ULJ decisions on reconsideration may be filed with Minnesota Court of Appeals:
- Deadline: 45 calendar days from mailing of decision on reconsideration (48 days if mailed)
- Jurisdiction: Minnesota Court of Appeals
- Method: Petition for Writ of Certiorari
- Standard: Review limited to administrative record; no new evidence
- Representation: Legal counsel available
Court of Appeals process:
- Petition for Writ of Certiorari filed and served
- DEED compiles administrative record
- Itemized list of record contents served on parties
- Briefs filed according to court schedule
- Oral argument may be scheduled
- Court issues written opinion
Further appeal to Minnesota Supreme Court available after Court of Appeals decision.
Source: Minn. Stat. § 268.105, subd. 7 (judicial review)
Court of Appeals information: https://www.mncourts.gov/courtofappeals
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to Minnesota Statutes § 268.18: “Fraud occurs when an applicant knowingly makes a false statement or representation, or knowingly fails to disclose a material fact, to obtain or increase benefit payments.”
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about job separation reason
- Claiming benefits while incarcerated or on electronic home monitoring
- Using another person’s identity to claim benefits
- Not reporting job refusals when certifying
- Failing to report receipt of other income (severance, pension)
- Filing claims in multiple states simultaneously
- Continuing to claim benefits after returning to work
Source: Minn. Stat. § 268.18, subd. 2 (fraud definition)
Penalties for Fraud
Administrative penalties:
Applicants found to have committed fraud (misrepresentation) must repay benefits received and face additional penalties:
- Repayment: 100% of fraudulently obtained benefits
- Penalty: 40% of overpayment amount
- Interest: Does not apply to fraud overpayments (penalty replaces interest)
- Future benefits: Overpayment and penalty offset from future benefits
Criminal penalties:
Unemployment fraud is a criminal offense under Minnesota Statutes § 268.182:
Class A Misdemeanor (overpayment amount less than $500):
- Fine up to $3,000
- Imprisonment up to 90 days
- Or both
Felony (overpayment amount $500 or more):
- Severity level depends on overpayment amount
- Fine up to $10,000
- Imprisonment up to 20 years (for amounts exceeding $35,000)
- Or both
Additional consequences:
- Criminal record
- Difficulty obtaining future benefits
- Possible federal charges if involving interstate fraud
- Civil judgments and collection actions
Source: Minn. Stat. § 268.18, subd. 2 (administrative penalties); Minn. Stat. § 268.182 (criminal penalties)
Report fraud: 1-800-DIAL-DLI (1-800-342-5354) or https://www.uimn.org/fraud/
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- Agency error in processing or calculation
- Delayed employer information affecting eligibility
- Reversed determination on appeal
- Honest mistake by claimant in reporting
- Conflicting information from multiple sources
Repayment obligation:
Non-fraud overpayments (called “nonmisrepresentation” overpayments) must be repaid, but without fraud penalty. No interest charged on nonmisrepresentation overpayments.
Waiver not available:
Minnesota does not provide for waiver of nonmisrepresentation overpayments. All overpayments must be repaid regardless of fault.
Repayment options:
- Lump sum payment: Full repayment by check or electronic payment
- Payment plan: Monthly installment plan available; contact DEED to arrange
- Offset from future benefits: Automatic offset of up to 50% of weekly benefit amount
- Offset from future benefits (earnings-related): 100% offset allowed if overpayment due to unreported earnings
- Federal tax refund intercept: DEED may intercept federal income tax refunds
- State tax refund intercept: DEED may intercept Minnesota state income tax refunds
- Wage garnishment: DEED may garnish wages after obtaining court judgment
Statute of limitations:
- Nonmisrepresentation overpayments: Must be collected within 6 years of determination date
- Fraud overpayments: Must be collected within 10 years of determination of overpayment penalty
Source: Minn. Stat. § 268.18 (overpayment recovery and collection)
Repayment information: https://www.uimn.org/applicants/overpayments/index.jsp
Taxation of Unemployment Benefits in Minnesota
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). Applicants receive Form 1099-G by January 31 showing:
- Box 1: Total unemployment compensation paid during tax year
- Box 4: Federal income tax withheld (if any)
- Box 11: State income tax withheld (if any)
Withholding option:
Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding election can be changed at any time through online account or by calling DEED.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
Minnesota taxation:
Unemployment benefits are taxable for Minnesota income tax purposes under Minnesota Statutes Chapter 290.
State withholding:
Claimants may request Minnesota income tax withholding. Minnesota withholding rates vary based on applicant election. Typical withholding options include 5%, 10%, or other percentage.
Form 1099-G Box 11: Shows Minnesota state tax withheld (if any)
Source: Minnesota Revenue Department; Minn. Stat. Ch. 290
Minnesota tax information: https://www.revenue.state.mn.us/
Form 1099-G
Form 1099-G distribution:
DEED issues Form 1099-G by January 31 each year for benefits paid during previous calendar year.
Access methods:
- Mailed: Sent to address on file with DEED
- Online: Available through online account at www.uimn.org
- Phone: Request duplicate by calling 651-296-3644
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or reports benefits not received (possible identity theft):
- Contact DEED immediately: 651-296-3644
- Report fraud: 1-800-DIAL-DLI or https://www.uimn.org/fraud/
- Request corrected form: DEED will issue corrected 1099-G if error confirmed
- Do not file taxes: Wait for corrected form before filing tax return
If 1099-G indicates possible identity theft, DEED will investigate and may suspend the claim pending investigation.
Source: DEED 1099-G information
Official URL: https://www.uimn.org/applicants/getpaid/1099g/index.jsp
Special Unemployment Programs in Minnesota
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Inactive
Extended Benefits provide additional weeks of unemployment compensation when Minnesota’s unemployment rate meets federal trigger criteria.
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, or
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Additional weeks available: Up to 13 weeks (50% of regular benefit duration)
Current status:
- Status: Not triggered as of January 2026
- IUR: Below trigger threshold
- Last triggered: 2020-2021 during pandemic recession
Source: EUCA § 202; Minn. Stat. § 268.115
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Minnesota EB status: https://www.uimn.org/applicants/howapply/extended-benefits/index.jsp
Verified: January 28, 2026
Shared Work Program
Shared Work program status: Active
Minnesota’s Shared Work program allows employers to reduce employee hours instead of layoffs, with employees receiving partial unemployment benefits proportional to hours reduced.
Employer requirements:
- Reduce employee hours 20-50% across affected unit
- Maintain health and retirement benefits during Shared Work period
- Submit approved Shared Work plan to DEED
- Affected employees must be regularly employed
- Plan limited to 52 weeks
Employee benefits:
- Receive partial UI benefits proportional to hours reduced
- Maintain employment status and benefits
- No work search requirement while participating
- Can participate for duration of approved plan
Calculation example:
- Regular hours: 40 per week
- Reduced hours: 24 per week (40% reduction)
- Weekly benefit amount: $400
- Shared Work benefit: $400 × 40% = $160
Employer application: https://www.uimn.org/employers/shared-work/index.jsp
Program information: https://www.uimn.org/applicants/shared-work.jsp
Source: Minn. Stat. § 268.136; DEED Shared Work program guidelines
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program)
Workers who lose jobs due to foreign trade may qualify for:
- Extended unemployment benefits beyond regular duration
- Job training funding for retraining in new occupation
- Job search allowances for employment outside commuting area
- Relocation allowances for accepting employment requiring relocation
- Health Coverage Tax Credit for qualified health insurance premiums
Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected. Individual workers must have been employed at certified facility when certification filed.
Minnesota TAA coordinator: Minnesota Department of Employment and Economic Development Trade Adjustment Assistance Unit Phone: 651-259-7545 Email: deed.taa@state.mn.us
Source: Trade Act of 1974, 19 U.S.C. § 2271
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Minnesota TAA information: https://mn.gov/deed/job-seekers/taa/
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared major disasters
Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular unemployment insurance.
Eligibility:
- Unemployment directly caused by federally declared major disaster
- Not eligible for regular unemployment insurance
- Available for work except for injury caused by disaster
- Not self-employed before disaster (with exceptions)
Activation: Only during presidentially declared major disasters affecting Minnesota Application: Through DEED when disasters declared and DUA activated Duration: Up to 26 weeks from disaster declaration date Benefit amount: Based on state’s average weekly unemployment benefit or calculated from earnings
Source: Robert T. Stafford Disaster Relief Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program
Context: Minnesota Compared to National Benchmarks
Minnesota benefit levels in national context (2026):
- Maximum WBA: $948 (22nd of 50 states)
- Duration: 26 weeks (standard national norm)
- Unique features: No waiting week currently required; active Shared Work program; strong worker protections in disqualification provisions
National range:
- Highest maximum WBA: Massachusetts ($1,015)
- Lowest maximum WBA: Mississippi ($235)
- Most common duration: 26 weeks (employed by 42 states)
Minnesota’s maximum weekly benefit amount places it in the upper-middle tier nationally. The state’s benefit calculation formula using 50% of average weekly wage with maximum tied to state average weekly wage ensures benefits adjust with wage growth.
For comprehensive state-by-state comparisons: U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
Minnesota unemployment resources:
Minnesota Department of Employment and Economic Development
Phone: 651-296-3644
TTY: 651-297-4198
Website: https://www.uimn.org/
Online claims portal
Website: https://www.uimn.org/applicants/
Unemployment Law Judge Office (Appeals)
Phone: 651-296-6526
Website: https://www.uimn.org/applicants/appeals/
Fraud reporting hotline
Phone: 1-800-DIAL-DLI (1-800-342-5354)
Website: https://www.uimn.org/fraud/
Employer services
Phone: 651-296-6141
Website: https://www.uimn.org/employers/
CareerForce Centers (job search resources)
Website: https://www.careerforcemn.com/
Find locations: https://www.careerforcemn.com/find-center
Federal resources:
U.S. Department of Labor – Unemployment Insurance
Purpose: Federal UI oversight and guidance
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
CareerOneStop
Purpose: National job search and career resources
Website: https://www.careeronestop.org/
IRS – Unemployment Compensation Tax Information
Purpose: Federal tax guidance for unemployment benefits
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Source: Official government websites
Frequently Asked Questions: Minnesota Unemployment Benefits 2026
What are unemployment benefits in Minnesota?
Unemployment benefits in Minnesota are temporary partial wage replacement payments for workers who become unemployed through no fault of their own. The program is administered by the Minnesota Department of Employment and Economic Development and funded through employer taxes. Benefits provide approximately 50% of prior wages, up to a maximum of $948 per week for 2026, for up to 26 weeks while the individual searches for new employment.
How much can I receive in unemployment benefits in Minnesota?
Weekly benefit amounts range from $40 to $948 in 2026, calculated as 50% of your average weekly wage during the base period. The exact amount depends on your wage history during the four most recently completed calendar quarters before filing. Total benefits available range up to 26 times your weekly benefit amount or one-third of your total base period wages, whichever is less.
How long does it take to get unemployment benefits in Minnesota?
From filing the initial claim to receiving the first payment typically takes 2-4 weeks if no eligibility issues arise. DEED issues a monetary determination within 1-2 weeks showing benefit amounts. If no eligibility issues exist, benefits begin after the first weekly certification is filed. Payments are made 2-3 business days after certification through direct deposit or unemployment debit card.
Can I work part-time and still receive unemployment in Minnesota?
Yes, claimants may work part-time and receive partial unemployment benefits. Minnesota allows earnings up to 50% of the weekly benefit amount with no reduction. Earnings exceeding 50% of the weekly benefit amount reduce benefits dollar-for-dollar. If total earnings for the week equal or exceed the weekly benefit amount, no benefits are payable for that week. All work and earnings must be reported when filing weekly certifications.
What disqualifies you from unemployment in Minnesota?
Disqualifications include: voluntary quit without good cause attributable to the employer; discharge for employment misconduct; discharge for aggravated employment misconduct; refusal of suitable work without good cause; failure to actively seek work; unavailability for work; incarceration or electronic home monitoring; and insufficient wage credits during the base period. Disqualification periods vary from four weeks for work refusal to indefinite periods requiring requalifying wages for misconduct disqualifications.
How do I file for unemployment in Minnesota?
File online at www.uimn.org through the Minnesota Unemployment Insurance applicant portal. The online system is available 24/7. You will need your Social Security number, driver’s license or state ID, employment history for the past 18 months including employer names and addresses, and bank account information for direct deposit. Complete the application by providing personal information, employment history, and answers to eligibility questions. After filing, request benefits weekly online for each week of unemployment.
Are unemployment benefits taxable in Minnesota?
Yes, unemployment benefits are taxable income for both federal and Minnesota state income tax purposes. You will receive Form 1099-G by January 31 showing total benefits paid during the tax year. You may request federal income tax withholding at 10% and Minnesota state income tax withholding at various rates. Benefits must be reported on federal Form 1040 and Minnesota Form M1. Failure to report unemployment income may result in tax penalties and interest.
How do I appeal an unemployment denial in Minnesota?
File an appeal within 45 calendar days from the mailing date of the determination (48 days if mailed). Appeals may be filed online at www.uimn.org, by mail to the Minnesota Unemployment Insurance Program Appeals Section, or by fax to 651-205-4007. Include your name, Social Security number, the determination being appealed, and the reason for disagreement. A telephone hearing will be scheduled before an Unemployment Law Judge, typically within 4-6 weeks. Present testimony and evidence supporting your position. The judge issues a written decision which may be further appealed through request for reconsideration and judicial review.
What is the base period for Minnesota unemployment benefits?
The base period is the first four of the last five completed calendar quarters before you file your unemployment claim. For example, if you file in January 2026, your base period is October 1, 2024 through September 30, 2025. An alternative base period (last four completed quarters) is used if you don’t qualify under the standard base period. You must have earned at least 5.3% of Minnesota’s average annual wage (approximately $3,900 for 2026) during the base period to qualify monetarily.
Can I collect unemployment if I was fired in Minnesota?
You may be eligible for unemployment if you were fired for reasons other than employment misconduct. Discharge due to inability to perform the work despite good faith effort, simple inefficiency, mistakes, or poor performance generally does not disqualify you. However, discharge for employment misconduct (intentional or negligent conduct showing serious violation of employer’s reasonable expectations or substantial lack of concern for employment) disqualifies you until you earn sufficient requalifying wages. Discharge for aggravated employment misconduct results in cancellation of wage credits from that employer.
What happens if I refuse a job offer while on unemployment?
Refusing suitable work without good cause results in a four-week disqualification from benefits. “Suitable work” is employment in your labor market area reasonably related to your qualifications, considering factors including risk to health and safety, physical fitness, prior training and experience, length of unemployment, prospects in your occupation, and distance from your residence. Good cause for refusal includes wages below prevailing rate, working conditions substantially less favorable than those prevailing, excessive distance requiring relocation, and interference with religious beliefs or union membership.
How do I request my weekly unemployment benefits?
Request benefits weekly online at www.uimn.org or by calling 651-296-3644. You request benefits for the previous week – for example, on Monday January 19 you request benefits for the week of January 12-18. Answer questions about your availability for work, work search activities, any work performed, earnings received, and receipt of other income. Certifications are available continuously; weekly filing required. Failure to request benefits weekly may result in loss of benefits for those weeks.