Register for Michigan Payroll Taxes

Access the Michigan eRegistration site to register for payroll taxes here. You will register for all applicable state taxes via this online form (withholding, unemployment and sales tax).

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 2019 (April, May, and June payroll) is due by July 20, 2019.

Employers can file and pay online through the Michigan Treasury Online (MTO). If you need to mail in a MI tax payment voucher you may access a fill-in form on the state's website by clicking here.

Michigan Unemployment Taxes

For a contributing employer in 2019 without an outstanding balance on their account, the Michigan unemployment tax is determined by multiplying the first $9,000 of each covered employee's wages paid each calendar year, by the employer's own unemployment tax rate ($9500 for each employer with an outstanding balance).

Each calendar quarter the employer will be required to file a return online via MiWAM (Michigan Web Account Manager).

The return lists the tax rate for that year, and requests information on the total wages paid in the quarter on all employees, even if they have reached the annual limit.

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

To access your MiWAM online account, click here.