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Michigan State Tax Information

Looking for Michigan state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Michigan Department of Treasury

Michigan Unemployment Insurance Agency


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 1/1/2019
  • Supplemental Rate = Withhold as for federal, Withhold at 4.25% if flat rate for federal.
  • Personal Exemption $4,400 for 2019

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
The Standard Wage base is $9,000 for 2019 and the modified taxable wage base for delinquent employers is $9,500

Contribution rates for delinquent employers is 13.3% for 2019
Contribution rates range from 0.06% to 10.3% for 2019
New employers use 2.7% in 2019
New construction employers use 7.3%

State Disability Insurance (SDI):


State Labor Laws:

Minimum Wage - $9.25 effective Januaury 1, 2019-effective 3/29/19 the minimum wage is to rise to $9.45

Minimum wage rate for tipped employees is $3.52, provided that reported tips per hour average at least $5.73 for 2019
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:

PO Box 30350
PO Box 30037
Lansing, MI 48909

To report online click here

Reciprocal States:

Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin


For paycheck calculation visit the Michigan Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Michigan state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.