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Supplemental Payments

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Supplemental payments are any payments made to employees in addition to regular wages. Common examples include:

  • Vacation, accumulated sick leave, or overtime pay
  • Back pay or severance pay
  • Bonuses, commissions, awards, or prizes
  • Nondeductible moving expenses

Minnesota follows the federal guidelines for supplemental payments. For more information on federal withholding guidelines, see IRS Publication 15-A.

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Contact Info

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