Navigate Up
Sign In
Last Updated: 8/28/2018

Wage Levy Information for Employers

The Minnesota Department of Revenue may issue a levy to collect part of an employee's wages to pay a debt. The law allows us to take up to 25 percent of the employee's disposable earnings. If we send you a wage levy notice, you are required to respond by submitting a wage levy disclosure detailing the amount you intend to withhold. (See Minnesota Statute 270C.69.)

What is a Wage Levy Disclosure?

A wage levy disclosure is an online form that determines how much to withhold from an employee's wages. You must submit an electronic disclosure using our e-Services system within 10 days after the pay period ends. You must submit a disclosure even if the employee no longer works for you, is laid off, or is on a leave of absence. If wages vary from one pay period to the next, you must submit an additional disclosure each time wages change.

How do I submit wage levy payments?

You must submit wage levy payments using our e-Services system or by ACH credit (requesting a bill payment through your bank). Payments must continue until we release (stop) the levy. See "Releasing a Levy" below for more information.

See Submitting Levy Disclosures and Payments.

Levy Setoffs and Adverse Interests  

Levy setoffs and adverse interests may affect the priority of our levy for ​​withholding purposes. 

S​etoff

A setoff is a payment taken from wages for a loan you gave an employee. To take priority, you must prove the loan was given at least 30 days prior to receiving our levy. (See Minnesota Statute 270C.69.)

Adverse Interest

​An Adverse Interest is a claim against an employee's wages, such as other levies or garnishments, that reduces the amount we can take or stops the levy completely. You must list all adverse interests when completing a Wage Levy Disclosure. (See Minnesota Statute 571.72.)

Releasing a Levy

A wage levy remains in effect until we release (stop) it. You must continue making payments until you receive a levy release notice from us.