Withholding Requirements:

• Register as an employer by clicking here
• Michigan Withholding Exemption Certificate: MI-W4
• Several Michigan cities have withholding forms as well. A complete list can be found here (under Michigan)
• Withholding Method = 4.25% effective 1/1/2015
• Supplemental Rate = Withhold as for federal, Withhold at 4.25% if flat rate for federal.

Local Taxes:

For a complete list of city taxes click here

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form UIA 1028 (Employer’s Quarterly Wage/Tax Report) by 25th day of month following end of quarter:

Benefit ratio formula

• Wage base is $9,000 effective July 1, 2017 and 2018
• Contribution rates range from 0.06% to 10.3% for 2018
• New employers use 2.7% in 2018
• New construction employers use 8.2%

State Disability Insurance (SDI):

None

State Labor Laws:

Minimum Wage - $9.25 effective Januaury 1, 2018 
Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days using Michigan New Hire Reporting Form 3281, or MI W-4 (Employee’s Withholding Allowance Certificate) to:

New Hire Operations Center
P. O. Box 85010
Lansing, MI 48908-5010
Phone: 800-524-9846
Fax: 877-318-1659

To report online click here

Remit Withholding for Child Support to:

MiSDU
PO Box 30350
PO Box 30037
Lansing, MI 48909
800-817-0805

To report online click here

Reciprocal States:

Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin