© 2023 American Payroll Institute, Inc.
Minnesota’s Paid Sick Leave Law Includes New Pay Statement Requirements
The Minnesota Department of Labor and Industry (DLI) is
reminding employers about the paid sick leave (PSL) law
(called Earned Sick and Safe Time) that will take effect on
January 1, 2024 [DLI, Email, 10-31-23]. Employers should be
aware that new PSL pay statement requirements also take
effect on January 1 (see PAYSTATE UPDATE, Issue 12, Vol. 25).
Pay statement requirements
Under existing state law, employers are required to
provide employees with a pay statement in writing or
electronically at the end of each pay period. If the statement
is provided electronically, the employer must provide access
to an employer-owned computer during an employee’s
regular work hours for the employee to review and print
pay statements.
If an employer receives a request with at least 24 hours’
notice from an employee to receive future pay statements
in writing (rather than electronically), the employer must
honor the request going forward.
The pay statement must include:
• name of employee
• total hours worked by the employee in the pay
period
• rate or rates of pay, including whether the employee is
paid by the hour, shift, day, week, salary, piece, commission,
or other method
• allowances claimed for meals and lodging under
state regulation
• gross pay earned by the employee in the pay period
• net pay after all deductions are made
• list of deductions (such as taxes, insurance, union
dues, etc.) made from the employee’s pay
• date pay period ended
• employer’s legal and operating name
• employer’s telephone number and
• physical address of the main office or principal place
of business (and mailing address, if different).
Effective January 1, 2024, employers will also be
required to include the following information on pay
statements:
• the total number of PSL hours available for use by the
employee and
• the total number of PSL used by the employee in the
pay period.
New FAQs
In addition to the reminder regarding pay statement
requirements, the DLI posted FAQs on the PSL law. The
FAQs cover: fast facts, basic information, general questions,
earning hours (accrual, front-loading, and carryover), using
PSL, rates of pay, recordkeeping and notice requirements,
and how to file a complaint. Regarding rates of pay, PSL
must be paid at the same hourly rate as an employee earns
from employment. Under no circumstances can the hourly
rate be less than the applicable state or local minimum wage
rate, whichever is higher. PSL must be paid at the hourly rate
of pay for the shift for which the leave is being used.
What Employers Need to Know
About the Delaware Paid Family Leave Program
The portal for employers to submit applications to opt out
of Delaware paid family leave (DPFL) is now open. The
applications are referred to as “grandfathering applications”
and must be submitted by January 1, 2024. Small employers
have until January 1, 2024, to reduce the amount of parental
leave they will provide. Employer and employee contributions
to the program will begin January 1, 2025, and employees can
begin submitting claims for payment in 2026 (see PAYSTATE
UPDATE, Issue 11, Vol. 24).
Grandfathering (opt-out) applications
Employers with existing paid family and medical leave
(PFML) programs may be able to grandfather (opt out) of
all or portions of DPFL if they meet certain requirements. To
be eligible, the employer must have had a written, qualified
plan on May 5, 2022. Employer plans may be through private
insurance contract plans, self-insured plans, or in employee
handbook policies. The employer’s plan must cover paid
leave for any of the four lines of coverage: parental leave,
family caregiving leave, medical leave, and qualified exigency
(emergency) leave.
Employers that have grandfathered out of DPFL
can maintain a plan without participating in DPFL until
December 31, 2029. Effective January 1, 2030, all employers
must participate in DPFL, including previously grandfathered
employers. The state Department of Labor (DOL) recommends
that it may be administratively easier to have coverage under
DPFL for all lines of paid leave rather than maintaining a
private plan along with a portion of DPFL.
Employers that have questions about grandfathering
plans can call the DOL hotline at 302-761-8375. FAQs are also
available for grandfathering plans.
Costs, comparable benefits. The employer’s plan must
November 13, 2023 Volume 25 Issue 22
Minnesota’s Paid Sick Leave Law Includes New Pay Statement Requirements
The Minnesota Department of Labor and Industry (DLI) is
reminding employers about the paid sick leave (PSL) law
(called Earned Sick and Safe Time) that will take effect on
January 1, 2024 [DLI, Email, 10-31-23]. Employers should be
aware that new PSL pay statement requirements also take
effect on January 1 (see PAYSTATE UPDATE, Issue 12, Vol. 25).
Pay statement requirements
Under existing state law, employers are required to
provide employees with a pay statement in writing or
electronically at the end of each pay period. If the statement
is provided electronically, the employer must provide access
to an employer-owned computer during an employee’s
regular work hours for the employee to review and print
pay statements.
If an employer receives a request with at least 24 hours’
notice from an employee to receive future pay statements
in writing (rather than electronically), the employer must
honor the request going forward.
The pay statement must include:
• name of employee
• total hours worked by the employee in the pay
period
• rate or rates of pay, including whether the employee is
paid by the hour, shift, day, week, salary, piece, commission,
or other method
• allowances claimed for meals and lodging under
state regulation
• gross pay earned by the employee in the pay period
• net pay after all deductions are made
• list of deductions (such as taxes, insurance, union
dues, etc.) made from the employee’s pay
• date pay period ended
• employer’s legal and operating name
• employer’s telephone number and
• physical address of the main office or principal place
of business (and mailing address, if different).
Effective January 1, 2024, employers will also be
required to include the following information on pay
statements:
• the total number of PSL hours available for use by the
employee and
• the total number of PSL used by the employee in the
pay period.
New FAQs
In addition to the reminder regarding pay statement
requirements, the DLI posted FAQs on the PSL law. The
FAQs cover: fast facts, basic information, general questions,
earning hours (accrual, front-loading, and carryover), using
PSL, rates of pay, recordkeeping and notice requirements,
and how to file a complaint. Regarding rates of pay, PSL
must be paid at the same hourly rate as an employee earns
from employment. Under no circumstances can the hourly
rate be less than the applicable state or local minimum wage
rate, whichever is higher. PSL must be paid at the hourly rate
of pay for the shift for which the leave is being used.
What Employers Need to Know
About the Delaware Paid Family Leave Program
The portal for employers to submit applications to opt out
of Delaware paid family leave (DPFL) is now open. The
applications are referred to as “grandfathering applications”
and must be submitted by January 1, 2024. Small employers
have until January 1, 2024, to reduce the amount of parental
leave they will provide. Employer and employee contributions
to the program will begin January 1, 2025, and employees can
begin submitting claims for payment in 2026 (see PAYSTATE
UPDATE, Issue 11, Vol. 24).
Grandfathering (opt-out) applications
Employers with existing paid family and medical leave
(PFML) programs may be able to grandfather (opt out) of
all or portions of DPFL if they meet certain requirements. To
be eligible, the employer must have had a written, qualified
plan on May 5, 2022. Employer plans may be through private
insurance contract plans, self-insured plans, or in employee
handbook policies. The employer’s plan must cover paid
leave for any of the four lines of coverage: parental leave,
family caregiving leave, medical leave, and qualified exigency
(emergency) leave.
Employers that have grandfathered out of DPFL
can maintain a plan without participating in DPFL until
December 31, 2029. Effective January 1, 2030, all employers
must participate in DPFL, including previously grandfathered
employers. The state Department of Labor (DOL) recommends
that it may be administratively easier to have coverage under
DPFL for all lines of paid leave rather than maintaining a
private plan along with a portion of DPFL.
Employers that have questions about grandfathering
plans can call the DOL hotline at 302-761-8375. FAQs are also
available for grandfathering plans.
Costs, comparable benefits. The employer’s plan must
November 13, 2023 Volume 25 Issue 22
