Minnesota’s earned sick and safe time (ESST) law requires every employer to provide paid sick and safe time to employees who work at least 80 hours a year in the state. Employees earn 1 hour for every 30 hours worked, at least 48 hours a year, and can carry over unused time up to an 80-hour balance.
The law has been amended every year since it took effect in 2024, most recently with changes to documentation and notice in July 2025 and to frontloading in January 2026. Minneapolis and St. Paul also have their own ordinances. This guide answers the most common questions, explains when city rules apply, compares the accrual and frontloading options, and covers the implementation issues employers are working through in 2026, including the launch of Minnesota Paid Leave.
Common Questions About Minnesota Paid Sick Leave
Who can take paid sick leave in Minnesota?
Employees who work, or are expected to work, at least 80 hours a year for an employer in Minnesota, including part-time and temporary employees. The exclusions are independent contractors, federal employees, volunteer and paid on-call firefighters, volunteer ambulance attendants and paid on-call ambulance personnel, elected officials, certain farm workers hired for 28 days or less a year, building trades employees covered by a valid collective bargaining waiver, and certain family caregivers who have waived ESST.
Which employers have to provide this leave?
Every employer with employees who meet the coverage test, regardless of size.
How much leave do employers need to provide?
Employees earn 1 hour of ESST for every 30 hours worked in Minnesota, starting on their first day, and must be able to earn at least 48 hours a year. Employers can cap an employee’s total balance at 80 hours. Overtime-exempt employees accrue as if they work 40 hours a week, unless their normal workweek is shorter.
What can Minnesota paid sick leave be used for?
- The employee’s or a family member’s mental or physical illness, injury or health condition, treatment or preventive care
- Needs related to domestic abuse, sexual assault or stalking affecting the employee or a family member
- Bereavement, including making arrangements for or attending a funeral or memorial, and handling financial or legal matters after a family member’s death
- A closure of the employee’s workplace, or a family member’s school or care facility, due to weather or a public emergency
- A determination by a health authority or health care professional that the employee or a family member risks infecting others with a communicable disease
Family members are defined broadly. They include children, spouses and registered domestic partners, siblings, parents, grandparents and grandchildren, nieces, nephews, aunts, uncles and in-laws, the same relatives of a spouse or domestic partner, anyone whose close association with the employee is the equivalent of a family relationship, and one additional person the employee designates each year.
How does this relate to other types of leave?
A PTO policy can satisfy ESST if it provides at least as much leave for the same uses. Since January 1, 2025, any PTO above the ESST minimum that can be used for personal illness or injury must also follow ESST’s rules on notice, documentation, retaliation and replacement workers, though not its accrual rules. Disability and similar salary continuation benefits aren’t included.
ESST is separate from Minnesota Paid Leave, the state program that began paying benefits on January 1, 2026. The implementation section below covers how the two fit together.
Can employers limit how many hours of sick leave employees use in a year?
Not directly. Employers can cap annual accrual at 48 hours and an employee’s balance at 80 hours, but they can’t cap how much of that available balance an employee uses in a year.
Can employers provide all the leave at once instead of letting it accrue?
Yes, in two ways. Employers can frontload at least 48 hours at the start of each year and pay out any unused hours at year end at the employee’s hourly rate. Or they can frontload at least 80 hours, with no payout and no carryover. Since January 1, 2026, employers can also frontload a smaller amount based on the hours an employee is expected to work for the rest of the year, as long as they make up the difference if the employee would have accrued more. The frontloading section below compares the options.
Do employers have to carry over unused leave?
Under an accrual policy, yes. Unused ESST carries over into the next year, up to the 80-hour balance cap. Employers that frontload 48 hours and pay out the balance, or that frontload 80 hours, don’t carry hours over.
What is the smallest amount of leave an employee can use?
Employees can use ESST in the same increments they’re paid in. Employers don’t have to allow increments smaller than 15 minutes and can round up to 15 minutes. They can’t require employees to use more than 4 hours at a time.
How much do employers have to pay for sick leave?
ESST is paid at the employee’s base rate, never less than the highest applicable minimum wage. The base rate doesn’t include commissions, shift differentials, overtime, weekend, holiday or scheduled-day-off premiums, bonuses, or tips.
What notice do employers and employees need to provide?
Employers must give employees the ESST notice by their date of hire, in English and in the employee’s primary language. The Department of Labor and Industry provides a sample notice in 22 languages. At the end of each pay period, employers must show the ESST hours available and used, on an earnings statement or an electronic system employees can access during work hours. Employers must keep records for three years. See Minnesota labor law poster requirements for posting rules.
For foreseeable leave, employers can require up to 7 days’ notice. Since July 1, 2025, employees must give notice of unforeseeable leave as the employer reasonably requires, rather than as soon as practicable.
What verification can employers ask for?
Since July 1, 2025, employers can require reasonable documentation when an employee uses ESST for more than two consecutive scheduled workdays, down from three. Employers can’t require employees to disclose details of a medical condition or of domestic abuse, sexual assault or stalking.
“If your handbook still says “more than three days,” it’s been out of date since July 2025. That’s an easy fix, and an easy one to miss.” — Ryan Parker, Esq.
Are employees’ jobs and benefits protected when they take this leave?
Yes. Employers can’t discharge, discipline, penalize or retaliate against employees for using ESST, and attendance or point systems can’t count ESST as an absence. Employers can’t require employees to find a replacement, though since July 2025 employees can voluntarily trade shifts with a coworker. Threatening to report an employee’s or family member’s immigration status for using ESST is unlawful.
If an employer violates the law, it can owe the ESST the employee should have received, plus an equal amount in liquidated damages. If an employee is rehired within 180 days, previously accrued, unused ESST must be reinstated unless it was paid out at separation. See the Minnesota employee separation guide and checklist for final pay rules.
State or City Rules? Minneapolis and St. Paul
Minneapolis and St. Paul have their own sick and safe time ordinances, and employees who work at least 80 hours a year within either city are covered by both the city ordinance and state law. Where they differ, employers must follow whichever rule is more generous to the employee.
Bloomington repealed its ordinance in April 2026, and Duluth repealed its ordinance in January 2024, so employees in those cities are covered by state law alone. Minneapolis and St. Paul have both updated their ordinances to keep pace with state amendments, but the two don’t always change at the same time, so check each city’s current guidance before relying on an older policy.
- Employee works 80+ hours a year in Minneapolis or St. Paul: apply both the city ordinance and state law, rule by rule, using the more generous version.
- Employee works elsewhere in Minnesota, including Bloomington or Duluth: apply state law.
- Employee splits time between a city and other locations: track hours worked in the city separately, since city coverage turns on hours worked there.
For city-level detail, see SixFifty’s guide to Minneapolis paid sick leave.
Accrual vs. Frontloading: Comparing the Options
| Option | What the employer provides | Carryover | Year-end payout |
| Accrual | 1 hour per 30 worked, at least 48 hours a year | Up to an 80-hour balance | Not required |
| Frontload 48 hours | At least 48 hours at the start of the year | None | Unused hours paid at the hourly rate |
| Frontload 80 hours | At least 80 hours at the start of the year | None | Not required |
A fourth option, prorated frontloading, is covered in the 2026 section below. Here’s how the three main options play out for a full-time employee earning $25 an hour who uses 16 hours of ESST in a year:
- Accrual: the employee earns 48 hours, uses 16, and carries 32 into the next year. No payout is due, but the balance keeps growing toward 80 hours.
- Frontload 48: the employee starts with 48 hours and uses 16. The employer pays out the remaining 32 hours at year end, which costs $800, and the employee starts the next year at 48 again.
- Frontload 80: the employee starts with 80 hours and uses 16. Nothing carries over and nothing is paid out, but the employee had access to 80 hours all year.
“There’s no universally cheaper option. Frontloading 48 hours converts unused leave into a year-end payroll cost, while frontloading 80 hours costs nothing in a light year but more in a heavy one. For a workforce that uses little sick time, accrual or the 48-hour option usually wins. For one that uses a lot, the predictability of 80 hours can be worth the extra exposure.” — Ryan Parker, Esq.
2026 Implementation Issues
Minnesota Paid Leave is now paying benefits
Minnesota Paid Leave began paying benefits on January 1, 2026, funded by a premium of 0.88% of wages that employers can split equally with employees. It’s a state insurance program for longer family and medical leave, separate from ESST. Employers should review how their written policies describe the two programs and whether employees can use ESST or other PTO alongside Paid Leave benefits.
Prorated frontloading
Since January 1, 2026, employers can frontload based on the hours an employee is expected to work for the rest of the year. That helps with mid-year hires and part-time employees. The catch is the true-up. If the employee ends up working more than expected, the employer has to provide the additional hours they would have accrued, so the employer still needs to track hours.
PTO policies above the minimum
Since January 1, 2025, PTO above the ESST minimum that can be used for illness or injury must follow ESST’s notice, documentation and anti-retaliation rules. An employer that gives 120 hours of PTO can’t require a doctor’s note after one day for any of those hours if the PTO can be used for illness. Employers also can’t require employees to use PTO earned in 2024 or later before older balances.
“The 2025 PTO rule is the change I’d audit first. Many employers still apply vacation-style rules to their whole PTO bank, and that’s now a problem for every hour that can be used for illness.” — Ryan Parker, Esq.
For handbook updates, see Minnesota employee handbook requirements and SixFifty’s employee handbook builder for multi-state employers.
Simplify Minnesota Paid Sick Leave with SixFifty
Minnesota’s ESST law has changed every year since it took effect, and Minneapolis and St. Paul add their own rules. SixFifty helps employers keep their policies aligned with state and local requirements, with less administrative work for HR. Schedule a free demo today, explore the paid leave policy creator, or see paid sick leave laws and requirements by state.
