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Last Updated: 7/16/2018

Frequently Asked Questions

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Withholding Tax

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Withholding Tax > Tax Information > Supplemental payments

  • How do I know what method to use when I am paying the employees at the same time as they are receiving the supplemental payment? Back to top

    If you list the regular wages and the supplemental payment separately on the employee’s payroll records, you must use method 1.  If you do not list them separately, you may use either method.​

  • If the taxpayer wants additional withholding on a supplemental payment, can a business do that?Back to top

    Yes.  The employee will need to fill out Form W-4MN in order to take an additional amount out of the payment.  If the additional amount is a one-time only, they will need to fill out another Form W-4MN to go back to the original amount withheld.  ​

  • What payments are included in supplemental payments?Back to top

    Supplemental payments include, but are not limited to, overtime, commissions, or bonuses.  ​

  • Is it state law to withhold on supplemental payments?Back to top

    Yes.  For more information, review Minnesota Statute 290.92 Subd. 3.​

  • If the taxpayer is of exempt status, do I still do the withholding? Back to top

    No. ​

  • Where do I find the Withholding Tax tables? Back to top

    You can find the Withholding Tax Tables by clicking on Forms and Instructions on the Home page, Withholding Tax's File and Pay page, or Withholding Tax's Resources Page.​