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Under MN law, employees are entitled to accrued PTO if the employer has a policy which expressly requires the payment of PTO upon separation of employment. However, if the employer has a policy expressly denying the payment of accrued PTO then the employer would not be obligated to pay it. MN courts have not sufficiently addressed whether an employee is entitled to their accrued PTO if the employer's policies are silent on the matter, but if the employer consistently paid accrued PTO to other employees upon separation you could certainly argue that you had an implied contract to that effect.
According to the MN Department of Labor and Industry, "Benefits are payable within 30 days of when they become due. If owed and not paid by the employer, the employee may file a claim for those benefits in the conciliation court in the county in which the employee worked for the employer (see Minnesota Statutes 181.74)." This would be your remedy under the circumstances, assuming your employer does not have a policy expressly denying the payment of your PTO.
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Yes, a signed contract would typically take priority as those are the terms of employment that the parties expressly agreed to. I hope this helps. Please let me know if I can provide any further clarification.