| The Michigan State Agency that oversees the | | | | by mail, fax or electronically. |
| collection and reporting of State income taxes | | | | There is no penalty for a late report in Michigan.The |
| deducted from payroll checks is:Department of | | | | Michigan new hire-reporting agency can be reached at |
| Treasury | | | | 800-524-9846 or on the web at does not allow |
| Sales, Use and Withholding Taxes Div. | | | | compulsory direct depositMichigan requires the |
| Treasury Bldg. | | | | following information on an employee's pay |
| 430 W. Allegan St. | | | | stub:Gross and Net Earnings |
| Lansing, MI 48922 | | | | straight time and overtime pay |
| (517) 636-4730 | | | | pay periods |
| requires that you use Michigan form "MI-W4, | | | | hours worked |
| Employee's Michigan Withholding Exemption | | | | itemized deductionsMichigan requires that employee |
| Certificate" instead of a Federal W-4 Form for | | | | be paid semimonthly; monthly if wages paid by 1st of |
| Michigan State Income Tax Withholding.Not all states | | | | next month; weekly or biweekly if paydays regularly |
| allow salary reductions made under Section 125 | | | | scheduled.Michigan requires that the lag time between |
| cafeteria plans or 401(k) to be treated in the same | | | | the end of the pay period and the payment of |
| manner as the IRS code allows. In Michigan cafeteria | | | | wages earned from 1st-15th, pay by 1st of next |
| plans are not taxable for income tax calculation; | | | | month; 16th-end of month, pay by 15th of next |
| taxable for unemployment insurance purposes. 401(k) | | | | month; 14 days after pay period for weekly or |
| plan deferrals are not taxable for income taxes; | | | | biweekly paydays to the employee.Michigan payroll |
| taxable for unemployment purposes.In Michigan | | | | law requires that involuntarily terminated employees |
| supplemental wages are taxed at a 3.9% flat | | | | must be paid their final pay immediately, or as soon |
| rate.You must file your Michigan state W-2s by | | | | as amount due is determined and that voluntarily |
| magnetic media if you are have at least 250 | | | | terminated employees must be paid their final pay |
| employees and are required to file your federal W-2s | | | | when amount is determined.Deceased employee's |
| by magnetic media.The Michigan State Unemployment | | | | wages must be paid when normally due to |
| Insurance Agency is:Bureau of Workers and | | | | employee's written designee; if none, surviving |
| Unemployment | | | | spouse, children, parents, or siblings (in that |
| Compensation | | | | order).Escheat laws in Michigan require that unclaimed |
| Cadillac Place | | | | wages be paid over to the state after one year if |
| 3024 W. Grand Blvd. | | | | more than $50.The employer is further required in |
| Detroit, MI 48202 | | | | Michigan to keep a record of the wages abandoned |
| (800) 638-3994 | | | | and turned over to the state for a period of 10 |
| State of Michigan taxable wage base for | | | | years.Michigan payroll law mandates no more than |
| unemployment purposes is wages up to | | | | $2.50 may be used as a tip credit.In the Michigan |
| $9000.00.Michigan has optional reporting of quarterly | | | | payroll law there is no provision covering required rest |
| wages on magnetic media.Unemployment records | | | | or meal periods.Michigan statute requires that wage |
| must be retained in Michigan for a minimum period of | | | | and hour records be kept for a period of not less |
| six years. This information generally includes: name; | | | | than three years. These records will normally consist |
| social security number; dates of hire, rehire and | | | | of at least the information required under FLSA.The |
| termination; wages by period; payroll pay periods and | | | | Michigan agency charged with enforcing Child Support |
| pay dates; date and circumstances of termination.The | | | | Orders and laws is:Office of Child Support |
| Michigan State Agency charged with enforcing the | | | | Michigan Family Independence Agency |
| state wage and hour laws is:Department of | | | | 235 S. Grand Ave., Ste. 1406 |
| Consumer and Industry Services | | | | Lansing, MI 48933 |
| Bureau of Safety and Regulation | | | | (517) 373-7570 |
| Wage and Hour Division | | | | has the following provisions for child support |
| 7150 Harris Dr., Box 30643 | | | | deductions:When to start Withholding? 7 days after |
| Lansing, MI 48909-8143 | | | | service. |
| (517) 322-1825 | | | | When to send Payment? Within 3 days of Payday. |
| minimum wage in Michigan is $5.15 per hour.The | | | | When to send Termination Notice? "Promptly" |
| general provision in Michigan concerning paying | | | | Maximum Administrative Fee? no provision |
| overtime in a non-FLSA covered employer is one and | | | | Withholding Limits? Federal Rules under CCPA. |
| one half times regular rate after 40-hour | | | | Please note that this article is not updated for |
| week.Michigan State new hire reporting requirements | | | | changes that can and will happen from time to |
| are that every employer must report every new hire | | | | time.Charles J. Read, CPA has been in the payroll, |
| and rehire. The employer must report the federally | | | | accounting and tax business for 30 years, the last |
| required elements of:Employee's name | | | | fifteen in private practice. Mr. Read is the author of |
| Employee's address | | | | "How to Start a New Business".For Professional |
| Employee's social security number | | | | Payroll services at a Budget Price go to a Paperless |
| Employer's name | | | | Payroll Company.Go to For a full service payroll |
| Employers address | | | | service bureau with CPA's on staff.See an excerpt of |
| Employer's Federal Employer Identification Number | | | | Mr. Read's interviews from William Shatners |
| (EIN) This information must be reported within 20 | | | | "Heartbeat of America" television show on the |
| days of the hiring or rehiring. | | | | websites linked above. |
| The information can be sent as a W4 or equivalent | | | | |