Michigan Compliance and Regulatory Resources

Business owners spend about 74 hours each year maintaining regulatory compliance.¹ Paychex strives to simplify understanding compliance requirements in Michigan by providing resources for businesses. Dive into state resources your business may use to help you comply with the ever-changing regulations in Michigan, including workplace safety, minimum wage, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
4.25%
2025 MI Withholding Tables

State Unemployment Taxable Wage Base Limit
$9,000 and $9,500

State Unemployment Rate Range for Employers
0.06% to 10.3%

State Unemployment New Employer Rate
2.7% New Employer; 6.3% New Construction

State Hourly Minimum Wage
$12.48

State Minimum Wage for Tipped Employees
$4.74

MI wage and hour information

State Tax ID Registration

Michigan Withholding

Registration instructions for MI withholding and assigning a Third Party Administrator.
- You will need to create a relationship between Sales, Use, and Withholding and your business.
- Once connection is made, the new available tile will provide the Account Number, which could be listed in one of the following formats:
  - XX-XXXXXXX (9-digit EIN), or
  - TR-XXXXXXX (TR and 7 digits)

Michigan SUI

Registration instructions for MI SUI.
- The Employer Account Number (EAN) might be available in three (3) days or fewer if you go to the Register a Business and enter the FEIN and Confirmation ID.
  - Tax ID Number (EAN) format: XXXXXXX 000 (10 digits)

Entering your account numbers in Paychex Flex: Enter your account numbers in your Paychex Flex^® and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to enter the information in the application.

Workplace Safety

MIOSHA

Michigan operates an OSHA-approved state plan covering most private-sector workers and all state and local government workers.

Workers' Compensation

Employers are required to have coverage for three (3) or more employees at one time (including part-time employees) or one (1) or more full-time employees 35 hours of more per week for at least 13 weeks in the preceding 52 weeks.