each pay period and specific information be included on the earnings statement. The new law requires the
following additional information be included on the earnings statements provided to employees each pay period:
• Name of the employee.
• Total hours worked by the employee in the pay period.
• Employee’s rate or rates of pay and basis thereof, including whether the employee is paid by the hour,
shift, day, week, salary, piece, commission or other method (New).
• Allowances claimed for permitted meals and lodging (New).
• Total amount of gross pay earned by employee in the pay period.
• Net amount of pay after all deductions are made.
• List of deductions made from the employee’s pay.
• Date pay period ended.
• Employer’s legal and operating name.
• Employer’s telephone contact (New).
• Physical address of employer’s main office or principal place of business and a mailing address, if different
(New).
Additional records employers are required to maintain (amendments to Minn. Stat.
§ 177.30)
Under existing law, employers are required to keep various records for three years. It is in the employer’s
interest to maintain complete and accurate records that can be used to demonstrate an employer’s compliance
with state wage and hour laws. The new law requires the following additional records be kept by an employer:
• Each employee’s name, address and occupation.
• Each employee’s rate of pay and the amount paid each pay period.
• Each employee’s hours worked each day and each workweek, including, for all employees paid at piece
rate, the number of pieces completed at each piece rate (New).
• A list of personnel policies with brief descriptions of each policy that were provided to each employee,
including the date the policies were given to the employee (New).
• A copy of the new notice that is required to be provided to and signed by each employee at the start of
employment and a copy of any written changes to the notice that were provided to each employee (New).
• For each employer subject to Minn. Stat. §§ 177.41 to 177.44 (Minnesota Prevailing Wage Act), and while
performing work on public works projects funded in whole or in part with state funds, the employer shall
furnish under oath signed by an owner or officer of an employer to the contracting authority and the project
owner every two weeks, a certified payroll report with respect to the wages and benefits paid each
employee during the preceding weeks specifying for each employee: name; identifying number; prevailing-
wage master job classification; hours worked each day; total hours; rate of pay; gross amount earned; each
deduction for taxes; total deductions; net pay for week; dollars contributed per hour for each benefit,
including name and address of administrator; benefit account number; and telephone number for health
and welfare, vacation or holiday, apprenticeship training, pension and other benefit programs.
• Other information the commissioner finds necessary and appropriate to enforce Minn. Stat. §§ 177.21 to
177.435.