Michigan Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Tax Forms

Agency Form Detail

Form ID	Tax Code	Form Name
Employer's Quarterly Tax Report (Filing)	UI	Employer's Quarterly Tax Report	view
Effective Date Form Name Employer's Quarterly Tax Report Filing Frequency Quarterly Filing Due Dates Due the 25 of the month following the end of the quarter. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Create and Upload File Payment Methods-DIY Check Send Methods Available in QuickBooks Online Payroll Filing Methods Worksheet to be used to assist with the filing and/or payment submission to the agency. Payment Methods Check
New Hire Report (Filing)	UI	New Hire Report	view
Effective Date Form Name New Hire Report Filing Frequency As required Filing Due Dates Due within 20 days after the employee is hired, rehired or returns to work. W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Print and Mail Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A
Form 5094	WH	Sales, Use and Withholding Payment Voucher	view
Effective Date Form Name Sales, Use and Withholding Payment Voucher Filing Frequency MonthlyQuarterly Filing Due Dates Monthly: Due by 20th of the following monthQuarterly: Due by 20th of the month following the end of the quarter W2's sent with Annual Filing? NA File Zero Wages Rule No File Zero Liability Rules No
Form 5081 (Filing)	WH	Sales, Use and Withholding Taxes Annual Return	view
Effective Date Form Name Sales, Use and Withholding Taxes Annual Return Filing Frequency Annual Filing Due Dates February 28th W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes
Form 5080 (Filing and Payment)	WH	Sales, Use and Withholding Taxes Monthly/Quarterly Return	view
Effective Date Form Name Sales, Use and Withholding Taxes Monthly/Quarterly Return Filing Frequency Monthly Quarterly Filing Due Dates Monthly: Due by 20th of the following month.Quarterly: Due by 20th of the month following quarter end. W2's sent with Annual Filing? No File Zero Wages Rule Yes File Zero Liability Rules Yes
Form 447	WH	Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan	view
Effective Date Form Name Transmittal for Magnetic Media Reporting of W-2s, W-2Gs and 1099s to the State of Michigan Filing Frequency Annual Filing Due Dates January 31st W2's sent with Annual Filing? Yes File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Send Methods Available in QuickBooks Online Payroll Filing Methods None Payment Methods None
State W2 (Filing)	WH	Wage and Tax Statement	view
Effective Date Form Name Wage and Tax Statement Filing Frequency Annual Filing Due Dates January 31st W2's sent with Annual Filing? No File Zero Wages Rule No File Zero Liability Rules No Send Methods Available in QuickBooks Desktop Payroll Effective Date Filing Methods-DIY Create File and Upload Send Methods Available in QuickBooks Online Payroll Filing Methods Signature-ready form to be printed, signed, and mailed to tax agency. Payment Methods N/A

Withholdings

Agency contact information

Effective Date

Agency Name: Michigan Department of Treasury

Vendor Payable Name: State of Michigan

Mailing Address: State TreasurerAustin Building430 West Allegan StreetLansing, MI 48922

Phone Numbers: General Information517-636-6925

Support Email: MIStateTreasurer@michigan.gov

Agency Website URL: http://www.michigan.gov/taxes/0,1607,7-238-43531---,00.html

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:New Year’s Day - January 1Martin Luther King, Jr. Birthday - January 20Washington's Birthday - February 17Memorial Day - May 25Independence Day - July 3 (Observed and Federal Reserve is open)Labor Day - September 7Columbus Day - October 12Veterans' Day - November 11 Thanksgiving Day - November 26 Christmas Day - December 25State Observed Holidays:Day After Thanksgiving - November 27thDecember Days - December 24thNew Year's Eve - December 31st*State does NOT observe Columbus Day.

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: MI Dept of Treasury Acct No.

QuickBooks Employer Account Number Format(s): 99-9999999

Agency Withholding Details

Effective Date

WH Supported?: Yes

Allowance Amount Detail: $4,750.00

Supplemental Rate Detail: 4.25%

W4 Requirements

Effective Date

Can Use Federal W4?: No

Agency Tax Payment Details

Effective Date

Tax Payment Name: MI Withholding

Verification Tracking

Last Verified Date: 12-29-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Accelerated	MI Withholding	view
Effective Date Tax Payment Name MI Withholding Frequency Accelerated Liability Accrual Period Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits:Next Day - $100,000 or more Federal tax liability in a pay periodSemiweekly - Sat - Tues Wed - Fri Due Date Accelerated depositors are required to deposit State withholding tax at the same frequency as required for their Federal withholding tax deposits:Next Day - Due by following business day ($100,000 or more Federal tax liability)Semiweekly Sat - Tues payday - following Friday Wed - Fri following Wednesday* Exception for Semiweekly: if you have 2 paydays within one deposit period but they are in separate quarters you must make 2 seperate payments Threshold Requirement Average Michigan withholding tax liability of $40,000 or more per month in the preceeding calendar year.
Quarterly	MI Withholding	view
Effective Date Tax Payment Name MI Withholding Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due by 20th of the month following quarter end Threshold Requirement Total tax liability equal to $750, but no greater than $3,600 in a calendar year
Monthly	MI Withholding	view
Effective Date Tax Payment Name MI Withholding Frequency Monthly Liability Accrual Period Calendar Month Due Date Due by 20th of the following month Threshold Requirement Total tax liability greater than $3,600 but less than $480,000 in a calendar year
Annual	MI Withholding	view
Effective Date Tax Payment Name MI Withholding Frequency Annual Liability Accrual Period Calendar Year Due Date February 28 Threshold Requirement Total tax liability less than $750 in a calendar year

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: WH: Accelerated filers are required to file via MTO or bulk e-file if filing with other types of taxes.W-2: Employers with 250 or more employees must file electronically.

Employer Payment Requirements: Accelerated payers must pay electronically.

Unemployment Tax

Agency contact information

Effective Date

Agency Name: Michigan Department of Labor and Economic Opportunity

Vendor Payable Name: State of Michigan - UIA

Mailing Address: Unemployment Insurance Agency3024 W. Grand BlvdDetroit, MI 48202

Phone Numbers: Office of Employer Ombudsman1-855-484-2636

Agency Website URL: https://www.michigan.gov/leo/0,5863,7-336-78421_97241_89981---,00.html

Agency Holidays

Effective Date

Agency Holidays: Federal Reserve Bank Holidays:New Year’s Day - January 1Martin Luther King, Jr. Birthday - January 20Washington's Birthday - February 17Memorial Day - May 25Independence Day - July 3 (Observed - Federal Reserve is open)Labor Day - September 7Columbus Day - October 12Veterans' Day - November 11 Thanksgiving Day - November 26 Christmas Day - December 25State Observed Holidays:Day After Thanksgiving - November 27thDecember Days - December 24thNew Year's Eve - December 31stFrom:For Federal Reserve Bank Holidays refer to Agency IRS, Tax Items WH/SS/Medicare:State Observed Holidays:Day After Thanksgiving - November 29th

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date

Account Number Name: MI Unemployment Insurance Agency Employer No.

QuickBooks Employer Account Number Format(s): 9999999 or 9999999999

Agency Tax Rate Detail

Effective Date

Fixed Dollar Amount: N/A

Minimum Rate: 0.06%

Maximum Rate: 10.3%

New Employer Rate: 2.7%

Employer Wage Base

Effective Date

Wage Base Amount: $9,000.00

Employee Rates

Fixed Rate: N/A

Employee Wage Base

Wage Base Amount: N/A

Agency Surcharge Detail

Effective Date

Surcharge Name: Solvency Tax

Creditable to FUTA: No

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: $9,000.00

Verification Tracking

Last Verified Date: 11-01-2019

Agency Surcharge Detail

Effective Date

Surcharge Name: Obligation Assessment

Surcharge Abbreviation: Obligation Assessment

Creditable to FUTA: No

Fixed Rate: N/A

Minimum Rate: N/A

Maximum Rate: N/A

New Employer Rate: N/A

Wage Base Amount: N/A

Verification Tracking

Last Verified Date: 12-27-2019

Agency Tax Payment Details

Effective Date

Tax Payment Name: MI Unemployement Insurance

Verification Tracking

Last Verified Date: 07-30-2019

Tax Payment Frequency Detail

Payment Frequency	Payment Name
Quarterly	MI Unemployement Insurance	view
Effective Date Tax Payment Name MI Unemployement Insurance Frequency Quarterly Liability Accrual Period Calendar Quarter Due Date Due by the 25th of the month following the end of the tax quarter. Threshold Requirement NA

Electronic Mandate Requirements

Effective Date

Employer Filing Requirements: All employers are required to file quarterly reports electronically.

Employer Payment Requirements: No mandate.

Local Tax

Agency Local Tax Rate Detail

Local Tax Name
MI - Cities Res Tax	view
Effective Date Local Tax name MI - Cities Res Tax Local Tax Purpose Detail Resident City Income Tax Responsible Party Employee Tax Rate Detail Variable rates Additional Requirements Agency, Vendor Payable and Phone - Varies based on applicable cityAcct#-99-9999999 or ZZ-9999999
MI - Cities Work Tax	view
Effective Date Local Tax name MI - Cities Work Tax Local Tax Purpose Detail Non-Resident City Withholding Tax Responsible Party Employee Tax Rate Detail Variable rates Additional Requirements Agency, Vendor Payable and Phone - Varies based on applicable cityAcct#-99-9999999 or ZZ-9999999

Employer Registration

Withholding Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://www.michigan.gov/taxes/0,4676,7-238-43519_43521---,00.html

Is there a registration fee?: No

What is the name of the form to use for registration?: Michigan Treasury Online - MTO

What is the link to the form for registration?: https://www.michigan.gov/taxes/0,4676,7-238-43519_67656_74994---,00.html

Additional information about the registration for this state.: Completing the the Registration process for Withholding creates an account with MI. A Michigan Account Number will not be issued because MI uses Federal EIN number to identify accounts.

Unemployment Insurance Tax

How does the agency prefer the employer to register?: Online

Where can I find out more about the agency process for registration?: https://www.michigan.gov/uia/0,1607,7-118--89978--,00.html

Is there a registration fee?: No

What is the name of the form to use for registration?: Michigan Web Account Manager (MIWAM)

What is the link to the form for registration?: https://miwam.unemployment.state.mi.us/mip/ereg/_/

Additional information about the registration for this state.: After completing the online application, you will receive a confirmation number of your electronic submission. You can receive your UIA Employer Account Number in less than 3 days.

Michigan Payroll Tax Compliance

Tax Forms

Agency Form Detail

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Send Methods Available in QuickBooks Desktop Payroll

Send Methods Available in QuickBooks Online Payroll

Withholdings

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Withholding Details

W4 Requirements

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Unemployment Tax

Agency contact information

Agency Holidays

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Agency Tax Rate Detail

Employer Wage Base

Employee Rates

Employee Wage Base

Agency Surcharge Detail

Verification Tracking

Agency Surcharge Detail

Verification Tracking

Agency Tax Payment Details

Verification Tracking

Tax Payment Frequency Detail

Electronic Mandate Requirements

Local Tax

Agency Local Tax Rate Detail

Employer Registration

Withholding Tax

Unemployment Insurance Tax

Payroll Tax Compliance Links

California Payroll Tax Compliance

Texas Payroll Tax Compliance

Massachusetts Payroll Tax Compliance

Florida Payroll Tax Compliance

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