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 MiUI for Employers site.
2. Sign into your MiLogin for Business account.
   • To create an account, refer to the Create a MiLogin for Business Account video for assistance.
3. Select Register Employer and complete the registration process.
   • Refer to the MiUI Toolkit (Page 7) for assistance.
4. When you arrive at the Registration Status screen, take a screenshot and print it for your records.
   • Tax ID Number (EAN) Format: XXXXXXX 000 (10 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 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.

Designating Paychex as Your Third-Party Administrator (TPA)

1. Visit the MiUI for Employers site and sign in.
2. Click the Account Maintenance drop down and select the Maintain Third Party Administrator (TPA) Authorization option.
   • Refer to the Associate to TPA video for additional assistance.
3. Select New at the bottom of the screen.
4. Enter Paychex Inc TPA ID: 50000018 and select Next.
5. Enter the beginning date of a quarter:
   • If adding within the quarter, you must still enter the start date of that quarter:
     • First Quarter: 1/1/YYYY
     • Second Quarter: 4/1/YYYY
     • Third Quarter: 7/1/YYYY
     • Fourth Quarter: 10/1/YYYY
6. Check the boxes for the following Assigned Roles:
   • Submit Employment and Wage Detail
   • Edit Tax Payment Update and Submit
7. Check boxes for the following Unassigned Roles:
   • View Account Maintenance
   • View Rate Notices and Voluntary Contribution
8. Click Save.

Finding an Existing ID

You should be able to find your Tax ID:

1. Locate the EAN on the Home Screen of theMiUI for Employers site.
   • Tax ID Number (EAN) Format:XXXXXXX 000.
2. Contact the agency at 855-484-2636 (option 4) or emailEmployerLiability@Michigan.gov for assistance.

Reactivating an Existing Account

• Contact the agency at 855-484-2636 (option 4) or emailEmployerLiability@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.
• MiUI University