Minnesota Earned Sick and Safe Time (ESST) law
Under Minn. Stat. § 181.9446, covered employees accrue one hour of earned sick and safe time for every 30 hours worked. Accrual begins on the first day of employment and continues throughout the accrual year.
Basic formula
Annual accrual cap
The annual cap on accrual is 48 hours per year for all covered employers. A more generous employer policy, contract, or local ordinance may allow a higher balance.
When can leave be used?
Accrued leave may first be taken on the 90th calendar day of employment. Hours continue accruing during the waiting period; the balance shown here may not yet be legally available.
Carryover and year-end balance
Up to 48 hours of unused ESST carries forward to the next year. Employers may limit carry-forward to 48 hours under the statewide minimum. Local ordinances (Minneapolis, St. Paul, Duluth, Bloomington) may require a higher or uncapped carryover.
Leave payout at separation
Minnesota ESST law does not require payout of unused earned sick and safe time at separation. A written employer policy may create a separate obligation.
What this calculator does not determine
- Whether an employer or worker is covered by ESST (certain independent contractors and very short-term workers may be excluded).
- Whether an employer uses a compliant frontloading arrangement instead of per-hour accrual.
- Whether a local ordinance (Minneapolis, St. Paul, Duluth, Bloomington) requires more generous benefits.
- Whether a specific absence qualifies as an authorized use of ESST under Minn. Stat. § 181.9446.
- How fractional hours are tracked or rounded on payroll records.
Worked examples
Example 1: standard two-week pay period (80 hours)
Example 2: full year of full-time work, cap applies
Sources and verification
The accrual ratio, 48-hour annual cap, 90-day waiting period, and broad coverage are sourced from Minn. Stat. § 181.9446 and the Minnesota DLI Earned Sick and Safe Time page, verified August 2026. See the site's methodology for how rules become tested calculator logic.