Michigan Compliance and Regulatory Resources

Withholding Registration

Employers are required to have an active Withholding Tax account number to file electronically with the Michigan (MI) Department of Treasury (DOT). Businesses must first register for a state unemployment insurance (SUI) account before they are able to create the relationship with the DOT.

Note: Refer to MI SUI to register for a SUI ID. This step will be required before creating a new relationship for a state withholding Tax ID.

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for filing quarterly returns, remitting payments, and making any adjustments to returns and payments on your behalf. ADOR refers to this access as the Power of Attorney.

Register a New Business

1. Visit the Michigan Treasury Online (MTO) site and login.
   • If you do not have a user profile, then select Create My User Profile.
     • Refer to the Create your MTO user profile video for assistance.
2. Select the Sales, Use, and Withholding (SUW) Tax tile.
3. Select Create a New Relationship and follow the remaining steps.
   • Refer to the Connecting to a business video for assistance.
4. Once the connection is made, use the Account Number provided on the new available tile. The Account Number could be listed as one of the following Tax ID formats:
   • XX-XXXXXXX(9 Digits EIN) or
   • TR-XXXXXXX (TR and 7 Digits)
5. See the Designating Paychex as Your Third-Party Administrator (TPA) section for instructions for assigning Paychex as the TPA for your account to submit quarterly returns and payments on your behalf.
6. Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.
   • Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

Designating Paychex as Your Third-Party Administrator (TPA)

1. Visit the Michigan Treasury Online (MTO) site and login. Or navigate back to the Home screen if already logged in.
2. Select Manage Business Registration tile.
3. Select Company Name.
4. Using the choices on the right, select Registration Action and choose Account Assess and History.
5. Select Manage Representative.
6. A new screen will appear with information regarding Authorized Representative of Declaration or POA Form.
7. Select the blue (+) button to add a Representative.
   • The form will auto fill as needed for a Power of Attorney (POA).
8. Enter the following information in the Representative Appointment section:
   • Name: Paychex Inc.
   • Street Address: 1175 John Street
   • City, State and Zip Code: West Henrietta, NY 14586
   • Contact Name: Customer Representative
   • Phone Number: 585-336-7600
   • Email: leave blank.
9. Under the Type of Authority section, enter the following:
   • Type of Authorization: Limited Only
   • Authorization Start Date: the date started with Paychex
   • Authorization Start Date: leave blank
10. For the Limited Authorization Options, choose the following:
    • Represent me in oral or written statement etc.
    • Sign returns
11. There are choices for additional special limitations and to request that documents be sent to the person assigned as POA. These options should be left blank.
12. Select Save.
13. Select Submit to confirm the entry.

Finding an Existing ID

1. Visit the Michigan Treasury Online (MTO) site and login.
2. Select the Sales, Use, and Withholding (SUW) Tax tile.
3. Locate the Account Number provided on the tile with the company’s name. The Account Number could be listed as one of the following Tax ID formats:
   • XX-XXXXXXX (9 Digits EIN) or
   • TR-XXXXXXX (TR and 7 Digits)

Additional Resources

• Michigan DOT contact information
• Michigan Treasury Online
• MTO Help Center

State Unemployment Insurance (SUI) Registration

Employers are required to have an active Michigan Unemployment Insurance Tax account number to file electronically with the Michigan Department of Labor and Economic Opportunity (LEO). This program is also known as the state unemployment insurance (SUI).

Register New Business

1. Visit the MIWAM site and select the Register A Business link.
   • Refer to the Registering Your Business with UIA video for assistance.
2. Select Start eRegistration to complete registration.
   • Refer to the New User Registration video for assistance.
3. Once complete, a Confirmation Page will appear that will provide the Confirmation ID. Save this information for your records.
4. The Employer Account Number (EAN) may be available in 3 days or less by going back to the Register A Business and entering the FEIN and Confirmation ID.
   • Tax ID Number (EAN) Format: XXXXXXX 000 (10 digits)
5. Enter your new account number in your Paychex Flex^® account and email your registration confirmation document and your completed POA to your Paychex Service Professional.
   • Refer to Updating Tax IDs for instructions on how to update the information in the application.

Finding an Existing ID

You should be able to find your Tax ID:

1. Under the Accounts section of the Main Screen of the MIWAM site.
   • Listed as the UI Tax with the Tax ID Number (EAN) Format: XXXXXXX 000.
2. Contact the agency at 855-484-2636 (option 5) or email Employerliability@michigan.gov for assistance.

Reactivating an Existing Account

• Contact the agency at 855-484-2636 (option 5) or email Employerliability@michigan.gov for assistance.

Pro Tips

• Michigan Unemployment Insurance Tax account number is known as the Employer Account Number (EAN).

Additional Resources

• Michigan LEO Contact Information, scroll to the bottom of the page.