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Payroll Michigan, Unique Aspects of Michigan Payroll Law and Practice

The Michigan State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Treasury
Sales, Use and Withholding Taxes Div.
Treasury Bldg.
430 W. Allegan St.
Lansing, MI 48922
(517) 636-4730

Michigan requires that you use Michigan form "MI-W4, Employee's Michigan Withholding Exemption Certificate" instead of a Federal W-4 Form for Michigan State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Michigan cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Michigan supplemental wages are taxed at a 3.9% flat rate.

You must file your Michigan state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.

The Michigan State Unemployment Insurance Agency is:

Bureau of Workers and Unemployment
Cadillac Place
3024 W. Grand Blvd.
Detroit, MI 48202
(800) 638-3994

The State of Michigan taxable wage base for unemployment purposes is wages up to 00.00.

Michigan has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Michigan for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Michigan State Agency charged with enforcing the state wage and hour laws is:

Department of Consumer and Industry Services
Bureau of Safety and Regulation
Wage and Hour Division
7150 Harris Dr., Box 30643
Lansing, MI 48909-8143
(517) 322-1825,1607,7-154-11407---,00.html

The minimum wage in Michigan is .15 per hour.

The general provision in Michigan concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Michigan State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name

  • Employee's address

  • Employee's social security number

  • Employer's name

  • Employers address

  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Michigan.

The Michigan new hire-reporting agency can be reached at 800-524-9846 or on the web at

Michigan does not allow compulsory direct deposit

Michigan requires the following information on an employee's pay stub:

  • Gross and Net Earnings

  • straight time and overtime pay

  • pay periods

  • hours worked

  • itemized deductions

Michigan requires that employee be paid semimonthly; monthly if wages paid by 1st of next month; weekly or biweekly if paydays regularly scheduled.

Michigan requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th, pay by 1st of next month; 16th-end of month, pay by 15th of next month; 14 days after pay period for weekly or biweekly paydays to the employee.

Michigan payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or as soon as amount due is determined and that voluntarily terminated employees must be paid their final pay when amount is determined.

Deceased employee's wages must be paid when normally due to employee's written designee; if none, surviving spouse, children, parents, or siblings (in that order).

Escheat laws in Michigan require that unclaimed wages be paid over to the state after one year if more than .

The employer is further required in Michigan to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

Michigan payroll law mandates no more than .50 may be used as a tip credit.

In the Michigan payroll law there is no provision covering required rest or meal periods.

Michigan statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Michigan agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Michigan Family Independence Agency
235 S. Grand Ave., Ste. 1406
Lansing, MI 48933
(517) 373-7570

Michigan has the following provisions for child support deductions:

  • When to start Withholding? 7 days after service.

  • When to send Payment? Within 3 days of Payday.

  • When to send Termination Notice? "Promptly"

  • Maximum Administrative Fee? no provision

  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

About the Author: Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years,
the last fifteen in private practice. Mr. Read is the author of "Tax and Accounting Issues
in Forming a New Business."

To find professional payroll services at a budget price go to
a paperless payroll company.

For a full service payroll bureau with CPA's on staff visit .

See an excerpt of Mr. Read's interviews from William Shatner's "Heartbeat of America"
television show on the web sites linked above.

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