Make your check payable to the Minnesota Department of Revenue and include the last four digits of your Social Security Number in the memo line. File early—pay later.Using e•FILE Minnesota, you can file your return early but schedule the electronic withdrawal of your payment for the due date. Quarterly UI and Paid Leave wage detail report and payment due dates ; 1st Quarter (January 1 - March 31), April 30 ; 2nd Quarter (April 1 - June 30), July 31. Property taxes are due on May 15 and October 15. Employers are required to provide each employee with a written earnings statement (or pay stub).