Payroll Deductions for Membership Dues

Some relief associations have inquired about setting up an arrangement with their affiliated city or town for membership dues to be withheld from firefighters’ per-call payments. Under the arrangement, the city or town would deduct the amount of the relief association membership dues from a firefighter’s payment, collect the dues for all participating firefighters, and transmit the collected dues to the association.

The Minnesota law on paychecks and wages allows membership dues of a relief association to be deducted from payroll if an employer and the employee both agree. A law change that went into effect on January 1, 2026, removes authority for relief associations to deposit member dues into the special fund. If a relief association chooses to collect dues from its members, the dues must be deposited into the general fund. 

Last Updated March 2026