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July 9, 2024

Duluth, Minnesota repeals Earned Sick and Safe Time ordinance

For information purposes only. Employers should consider seeking the assistance of experienced employment law attorneys before implementing policy changes.

The Duluth City Council announced that because Minnesota's statewide Earned Sick and Safe Time (ESST) law went into effect January 1, 2024, it has repealed its local ESST ordinance.

Duluth ESST ordinance

Through December 31, 2023, Duluth employers with five or more employees working within or outside of the city were required to provide paid ESST to all part-time and full-time employees working within the City of Duluth. Employees were entitled to earn one hour of ESST for every 50 hours worked.

ESST could be used by employees to care for themselves or a family member in situations involving illnesses, injuries, physical or mental health conditions, domestic violence, sexual assault or stalking.

Minnesota statewide ESST law

Effective January 1, 2024, Minnesota law (SF 3035), requires that employers with one or more employees provide their employees with paid ESST of one hour for every 30 hours worked up to 48 hours per year.

Covered employees include full-time, part-time and temporary employees who perform services for at least 80 hours during a year for an employer within Minnesota. Independent contractors and individuals employed by an air carrier as a flight deck or cabin crew member meeting certain requirements are not covered employees.

Covered employers are those with one or more employees and include individuals, corporations, partnerships, associations, business trusts, nonprofit organizations, groups of persons, the state of Minnesota, counties, towns, cities, school districts and other governmental subdivisions.

A temporary employee provided by a staffing agency is the employee of the staffing agency absent a contractual agreement that provides otherwise.

For more information about Minnesota's ESST requirements see Tax Alert 2023-1088.

Ernst & Young LLP insights Affected employers should update their existing paid-leave policies to bring them into compliance with Minnesota state law.

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Contact Information

For additional information concerning this Alert, please contact:

Workforce Tax Services - Employment Tax Advisory Services

Published by NTD’s Tax Technical Knowledge Services group; Andrea Ben-Yosef, legal editor