Register for Michigan Payroll Taxes

Access the Michigan Business One Stop website to register for payroll taxes here. Select the Start & Register option to begin the process if you do not already have a One Stop account.

Michigan Withholding Guide & Tax Tables

The latest Michigan Income Tax Withholding Guide can be found here.

The latest Michigan Income Tax Withholding Tables can be found here.

Michigan Withholding Payments

If you are required to make monthly payments of Michigan withholding tax, the payment is due on the 20th of the next month.  For example, the payment for October payroll is due by November 20.

If you make your payments quarterly, the payment is due on the 20th of the month following the end of the quarter.  For example, the payment for the 2nd quarter of 2010 (April, May, and June payroll) is due by July 20, 2010.

If you have misplaced your MI tax coupon, Form 160, you may access a fill-in form on the state's website by clicking here.

Michigan Unemployment Taxes

For a contributing employer in 2012, the Michigan unemployment tax is determined by multiplying the first $9,500 of each covered employee's wages paid each calendar year, by the employer's own unemployment tax rate (up from $9,000 in 2011). Each calendar quarter, the employer will receive a Form UIA 1028, "Employer's Quarterly Tax Report" that requests information about payroll for the calendar quarter.

The form reminds the employer of the tax rate for that year, and requests payment of the tax on each employee who had not yet reached the $9,500 limit for the current year. It also asks for the total wages paid in the quarter on all employees, even if they have reached the $9,500 limit.

For additional information visit the Unemployment Insurance Taxes page on the State's website. 

To access your MiWAM online account, click here.