A Guide To STARTING A BUSINESS IN MINNESOTA 44th Ed 2026

48 hours and a required carryover; employers must allow up to at least 80 hours of accrued ESST (or provide a front loaded equivalent). • Permitted uses: The employee’s own illness or injury; care of a sick family member; domestic abuse, sexual assault, or stalking experienced by the employee or a family member; certain public health emergencies; and related safe time reasons. DLI maintains extensive ESST guidance, FAQs, and multi language fact sheets. ESST is separate from, and in addition to, Minnesota’s Paid Leave program. Minnesota Paid Leave Beginning January 1, 2026, Minnesota’s Paid Leave (PML) program will provide state administered paid benefits and job protection to eligible workers who need time off for:

• Their own serious health condition (medical leave). • Bonding with a new child (birth, adoption, foster).

• Caring for a family member with a serious health condition. • Certain military related reasons and safe time situations. Highlights: • Most Minnesota employees (full time, part time, seasonal) will be covered if they meet an earnings threshold. • Employees may be able to take up to 12 weeks of medical leave plus 12 weeks of family leave , with a combined annual cap (up to 20 weeks / 800 hours in many cases). • Benefits are paid by the state, and employers may have contribution and reporting obligations. • Job protection and reinstatement rights will be similar in concept to FMLA, with their own eligibility rules. See the Paid Leave website for details. Minnesota pregnancy and parenting leave Minnesota’s Pregnancy and Parenting Leave law applies to employers with one or more employees. Covered employees are entitled to up to 12 weeks of unpaid leave for : • Prenatal care, incapacity due to pregnancy, childbirth, or related health conditions; and • Parenting leave for the birth or adoption of a child. Key points : • Parenting leave may begin any time within 12 months after birth or adoption (or within 12 months after the child leaves the hospital if the child remains hospitalized longer than the mother).

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