Valor Payroll Solutions
Michigan Payroll Information
Enterprise payroll expertise, exclusively for small businesses.
Paying Employees in Michigan
- $9.87 per hour
- $3.75 for tipped employees
Michigan Overtime Rules: 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
Michigan Paystub Requirements:
- An employer shall furnish each employee at the time of payment of wages a statement of the hours worked by the employee, the gross wages paid, identification of the pay period for which payment is being made, a separate itemization of deductions, and for each hand harvester paid on a piece work basis furnish a statement of the total number of units harvested by the employee.
- Electronic pay or wage statements are allowed, provided the employee has the ability to print out the statement at the time the wages are paid. This manner of obtaining statements must be consistent throughout the company.
How often do you have to pay employees in Michigan?
- On or before the first day of each month wages must be paid for the first fifteen days of the preceding month.
- On or before the fifteenth day of each calendar month wages must be paid for the sixteenth through the end of the month for the preceding month.
When is an employee’s final check due in Michigan?
- Voluntary resignation – wages are due on the next scheduled payday
- Involuntary termination – wages are due on the next scheduled payday
Michigan Withholding Tax
Michigan Withholding Tax Registration
- Use the Michigan Treasury Online (MTO) website to register online
- Use Form 518, Registration for Michigan Taxes, to register by mail
Wages Subject to Michigan Withholding
- All wages earned in Michigan are subject to Michigan withholding tax, unless the employee is a resident of a state with a reciprocal agreement
- All wages earned by Michigan residents is subject to Michigan withholding tax
Michigan Employee’s Withholding Exemption Certificate
- Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin
Michigan Withholding Tax Due Dates (frequency assigned by the state)
- Due monthly on 20th day of following month
- Due quarterly by 20th day of the month following quarter end
- Due annually on Feb 28th
- Due on same day as federal payments
Michigan Unemployment Tax
Michigan Unemployment Tax Registration
- Use the Michigan Department of Labor and Economic Opportunity website to register online
Michigan Unemployment Tax Employer Liabilities
- New employer rate: 2.7%
- 2022 Wage Base: $9,500
Michigan Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
Michigan New Hire Reporting
- All employers are required to report all employees within 20 days of hire.
- Use the Michigan Department of Health & Human Services website to submit new hires online
- Use the Michigan New Hire Reporting Form to submit new hires by mail or fax
- Michigan New Hire Operations Center
PO Box 85010
Lansing, MI 48908-5010
- Phone: (800) 524-9846
- Fax: (877) 318-1659
Michigan Child Support
- Employers can make payments by credit card or electronic payment through the MiSDU website.
- Michigan State Disbursement Unit
P.O. Box 30350
Lansing, Michigan 48909-7850
- Phone: (800) 817-0805
- Form 446 – Michigan Income Tax Withholding Guide
- Michigan Department of Treasury
- Michigan Department of Labor and Economic Opportunity