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Last Updated: 12/27/2018

Wage Levy Information for Employers

The Minnesota Department of Revenue may issue a levy to collect portion 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, even if an 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. 

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.