Michigan is one of the few states that taxes on the federal, state, and local levels. This article contains our current research on Michigan taxes, including withholding requirements, local taxes, unemployment, income tax, and more.
Michigan Department of Treasury
Michigan Unemployment Insurance Agency
• 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 1/1/2014
• Supplemental Rate = Withhold as for federal, Withhold at 4.25% if flat rate for federal.
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 $9,500 for 2014 Contribution rates range from 0.06% to 10 .3% for 2014 New employers use 2.7% in 2014
New construction employers 6.8% to 8.1%
State Disability Insurance (SDI):
State Labor Laws:
Minimum Wage - $7.40, effective September 1, 2014 the new rate will be $8.15
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
To report online click here.
Remit Withholding for Child Support to:
P.O. Box 30350
P.O. Box 30037 Lansing, MI 48909800-817-0805
To report online click here
Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin For paycheck calculation visit the Michigan Paycheck Calculator of PaycheckCity.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.