Michigan 2025 Tax Rates
2025 Michigan Taxes
Employee Withholding Requirements
Withholding Method
: 4.25% with a wage base of $5,800 for 2025Supplemental Wage / Bonus Rate
: taxed same as regular incomePersonal Exemption
: $5,800 for 2024- 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
Michigan State Unemployment Insurance (SUI)
Michigan Wage Base
: $9,000 for 2025Michigan new employer rate (except construction)
: 2.7%- Get your unemployment insurance rate: Michigan UI agency website
Michigan State Disability Insurance (SDI)
- None
Michigan Family Leave Insurance (FLI)
- None
Michigan Local Taxes
Michigan Minimum Wage
Michigan Minimum Wage
: $10.33 per hour, starting 2/21/2025- $13.29 starting 2/21/2026
- $14.16 starting 2/21/2027
- Different rates for employees ages 16-17 years old
Michigan State Labor Laws
Michigan Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay 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.