Minn. Stat. § 256S.214: RATE SETTING; ADJUSTED BASE WAGE.

(a) For the purposes of section 256S.215, the adjusted base wage for each position equals the position's base wage under section 256S.212 plus:

(1) the position's base wage multiplied by the payroll taxes and benefits factor under section 256S.213, subdivision 1;

(2) the position's base wage multiplied by the applicable program plan support factor under section 256S.213, subdivision 3; and

(3) the position's base wage multiplied by the absence factor under section 256S.213, subdivision 9, if applicable.

(b) If the base wage described in paragraph (a) is below $16.68, the base wage must equal $16.68.