Michigan Payroll Tax and Registration Guide
To ensure your company complies with Michigan’s payroll tax requirements, Beyond needs specific information before you can begin processing payroll:
You are responsible for supplying and keeping this information current. Without accurate and complete data, Beyond won’t be able to process filings or make payments properly. The company is not liable for penalties or interest related to missing or incorrect tax details.
All Michigan Employers
Monthly or Quarterly Sales, Use, and Withholding Tax Return
• Filed on a monthly or quarterly basis
Annual Sales, Use, and Withholding Tax Return
• Filed once per year
Submission of Magnetic Media Reports for W-2, W-2G, and 1099 Forms to the State of Michigan
• Annual filing
Wage and Tax Statement
• Yearly requirement
Employer’s Quarterly Wage and Tax Report
• Submitted every quarter
Michigan New Hire Reporting
• Submitted as needed
Existing Employers in Michigan
If you’ve run payroll before, you should already have your required account numbers and tax rates. Look for:
New Employers in Michigan
If you’re new to payroll in Michigan, you must register with both:
Withholding Tax Details
You’ll receive your Withholding Tax ID, E-File credentials, and deposit schedule within 3–5 business days of registering with the Treasury.
Unemployment Tax Details
New employers typically begin with a 2.7% SUI rate (or 5% for construction) on a $9,000 wage base. The UIA sends your account number and rate within days of online registration.
Note: Employers who fail to stay current on tax filings or owe more than $25 in penalties may be assigned a higher wage base of $9,500.
Some Michigan cities impose local income taxes on employees and employers. Your business must register with each applicable city and provide Beyond with your local tax account numbers.
Cities with payroll tax requirements include:
A full list is available on the Michigan Department of Treasury website.