the rate or rates of pay, including whether the employee is paid by the hour, shift, day, week, salary, piece, commission or other method;
any allowances claimed for meals or lodging under Minnesota Rules 5200;
the gross pay earned by the employee in the pay period;
the net pay after all deductions are made;
a list of all deductions (taxes, insurance, union dues, other) made from the employee's pay;
the date the pay period ended;
the employer's legal and operating name;
the employer's telephone number; and
the physical address of the employer's main office or principal place of business and a mailing address, if different.
In addition, under Minnesota's earned sick and safe time law, which goes into effect Jan. 1, 2024, employers will be required to include the following additional information on earnings statements:
the total number of sick and safe time hours available for use by the employee; and
the total number of sick and safe time hours used by the employee in the pay period.
Electronic or paper earnings statements?
If an employer chooses to provide an earnings statement electronically, it must provide access to an employer-owned computer during an employee's regular working hours for the employee to review and print earnings statements.
If an employer receives a request with at least 24 hours' notice from an employee to receive future earnings statements in writing rather than electronically, the employer must honor that request going forward.