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Michigan State Agencies and Forms


Michigan Department of Treasury - Click here

Michigan Unemployment Insurance Agency - Click here



Minimum Wage: $8.90

For a complete review of minimum wage by state for 2017 »

Minium Cash Wage (Tipped Employee) $3.38

Maximum Tip Credit $5.52


Employees covered by Michigan's minimum wage law must be paid $8.90 an hour. All employees of employers with two or more employees within a calendar year are covered except for: those exempt from the Fair Labor Standards Act, except for certain domestic service employees (see below), those under 18 or over 64 years of age, employees of summer camps working for up to four months, employees of fruit, pickle or tomato growers, and other agricultural workers contracting for harvest on a piecework basis.


Unemployment Insurance in Michigan:
Taxable Wage Base in 2017 (Unchanged from 2016) ($9,500 Wage Base for Delinquent Employers)
  $9,000 Standard Wage Base
New Employer Rate (% Taxable Wages) (Plus 1/3 chargeable fenefits component)
UI Rate - Min - Max  in 2017 (% Taxable Wages)
  0.06 - 10.3
Voluntary Contribution Permitted   Yes
Employee Deduction   None
Period Effective   Calendar Year 2017


The information on this web page is furnished with the understanding that the publisher is not engaged in rendering legal or accounting advice. If legal or expert services are required, contact your attorney or accounting professional.

Michigan Income Tax Withholding

Michigan requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of the Treasury.


Wage Withholding: Tables

Supplemental Wage / Bonus Rate: 4.25%

Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Michigan employers are not required to withhold Michigan income tax from compensation earned in Michigan by residents of those states.

Out-of-state employers that have employees who work in Michigan must register with the state Treasury Department and withhold Michigan income tax from all employees working within the state.


Employee Deduction: None

Use our Salary Paycheck Calculator for your Michigan payroll.




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Learn more about managing your business MI | MI Independent Contractor | MI Employee Handbook Information | Acronyms for MI Payroll | Workers Compensation MI