Michigan Payroll Services

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Michigan Payroll Services

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Did you know that Michigan repealed its Single Business Tax (SBT) and approved a Michigan Business Tax (MBT) that has reduced taxes for seventy percent of Michigan businesses?

  • Michigan Compensation
  • Michigan Payroll for Employers
  • Michigan Income Tax Withholding
  • Michigan Benefits
  • Michigan Links


Michigan Compensation

Employees covered by Michigan's minimum wage law must be paid $9.25 an hour.

All employees of employers with two or more employees within a calendar year are covered except for:

  • those exempt from the Fair Labor Standards Act, except for certain domestic service employees (see below),
  • those under 18 or over 64 years of age,
  • employees of summer camps working for up to four months,
  • employees of fruit, pickle or tomato growers, and
  • other agricultural workers contracting for harvest on a piecework basis.

Michigan Payroll for Employers

Employers covered by Michigan's wage payment law must pay wages at least twice in a calendar month. Payment must be made on the first day of the month for wages earned the first 15 days of the preceding month and on the 15th day of the month for wages earned from the 16th day to the last day of the preceding month. All employees are covered.

Michigan Unemployment:


Taxable Wage Base ($000s):                        9,000

New Employer Rate (% Taxable Wages)    2.7

Employee Tax Rate (% Taxable Wages)     None

Period Effective                                             Calendar Year 2018


Michigan Income Tax Withholding

Michigan requires employers to withhold state income tax from employees' wages and remit the amounts withheld to the Department of the Treasury.

Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Michigan employers are not required to withhold Michigan income tax from compensation earned in Michigan by residents of those states.

Other out-of-state employers that have employees who work in Michigan must register with the state Treasury Department and withhold Michigan income tax from all employees working within the state.

 Michigan Benefits

Michigan Voting Rights:

Employer Right to Schedule Voting Hours         No

Pay Deduction for Voting Time Leave                 No


Michigan does not have a voting time leave law.

Michigan Links


SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.