2020 Michigan Taxes
Withholding Requirements
- Register as an employer on the Michigan Department of Labor and Economic Opportunity website
- Employee's Withholding Tax Exemption Certificate: MI-W4 or city withholding form
- Withholding Method: 4.25%
- Supplemental Rate: withhold as for federal, withhold at 4.25% if flat rate for federal
- Personal Exemption: $4,750 for 2020
Local Taxes
Michigan State Unemployment Insurance (SUI)
- Michigan Wage Base: $9,000 for 2020
- Michigan Wage Base for delinquent employers: 9,500 for 2020
- Michigan SUI Rates range from: 0.06% to 10.3% for 2020
- Michigan new employer rate: 2.7% plus 1/3 of employer's calculated CBC for first year of liability and 2.7% plus 2/3 of employer's calculated CBC for second year of liability for 2020
- Michigan new construction employers: 8.2% for 2020
Michigan State Disability Insurance (SDI)
- None
Michigan State Labor Laws
- Michigan Minimum Wage: $9.45 per hour effective March 29, 2019
- Michigan Minimum Wage for tipped employees: $3.52, provided that reported tips per hour average at least $5.73 for 2019
- Michigan Termination Pay:- Employee is fired — next regular payday
- Employee quits — next regular payday
 
Michigan New Hire Reporting
- New Hire Operations Center
 P. O. Box 85010
 Lansing, MI 48908-5010
- Phone: 800-524-9846
- Fax: 877-318-1659
Remit Withholding for Child Support to
- MiSDU
 PO Box 30351
 Lansing, MI 48908-5010
- Phone: 800-817-0805
Michigan Reciprocal States
- Illinois
- Indiana
- Kentucky
- Minnesota
- Ohio
- Wisconsin
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.
