State guide
How to Register for Michigan Payroll Taxes
Have a dedicated tax manager register you with the UIA, Treasury and any city that applies, or follow the steps below yourself.
Last updated:
At a glance
2 state agencies: UIA and Treasury
2.7% new employer UI rate
4.25% state withholding
24 cities with income tax
Done for you
UIA, Treasury and city tax, set up together
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Michigan that covers MiUI, Treasury and any city income tax your team owes.
- One tax manager who stays on your file
- MiUI and MTO registrations filed with you
- City tax checked for every employee address
- Every account and due date confirmed before payroll
Hands-on help from a real person who knows Michigan's city taxes. Use it alone or with managed payroll.
Quick answer
Michigan payroll tax registration at a glance
Michigan payroll registration runs through two state agencies and, in some places, a city. The Unemployment Insurance Agency (UIA) handles unemployment tax, and new employers register in MiUI with a MiLogin for Business account. The Department of Treasury handles state income tax withholding, and you register through Michigan Treasury Online (MTO).
Then check where your people live and work. Detroit plus 23 self-administering cities levy an income tax. Treasury runs Detroit withholding on your state registration, while the others each run their own.
Who must register
Who registers in Michigan
State and city tests apply separately.
| Situation | Michigan rule |
|---|---|
| 1 or more workers in 20 different weeks of a calendar year, or $1,000 in payroll in a calendar year | You are an employer under the Michigan Employment Security Act and register with the UIA |
| You must withhold federal income tax | Register for and withhold Michigan income tax |
| You are located or doing business in Detroit | Withhold Detroit tax from Detroit residents and from nonresidents who work there |
| 3 or more employees at one time, or 1 working 35+ hours a week for 13 weeks | Carry workers' compensation coverage |
Registration steps
How to register in Michigan
Start the UIA and Treasury applications the same day.
- Create a MiLogin for Business account and log in to MiUI. The UIA registration is for employers not yet registered with the agency.
- Finish the MiUI registration. If there are no follow-up questions, you receive your Employer Account Number (EAN).
- Register with Treasury in MTO for withholding. The application needs the Social Security number of at least one officer or owner, or two partners.
- Collect an MI-W4 from each employee to set exemptions for state withholding.
- Map employee home and work addresses against the city list. Register directly with any self-administering city that applies, such as Grand Rapids or Lansing.
The city layer
State registration is only part of Michigan
MiUI and MTO get you started. Detroit and 23 other cities can add their own withholding.
On your own
- Switching from MiWAM to MiUI mid-registration
- Working out which cities apply to which employees
- Keeping state, Detroit and city calendars apart
With your PayAdvisors tax manager
- Your tax manager handles MiUI and MTO with you
- We check each address against the city list
- You get one calendar covering every filing
Handled by your tax manager.
Prepare
What to have on hand
Addresses matter as much as IDs here.
- Federal EIN and legal business name
- SSN of at least one officer or owner, or two partners
- Physical business address
- Date of first Michigan payroll and expected wages
- Each employee's home city and work city
Accounts
What you end up with
Expect more than one account if a city applies.
- A UIA Employer Account Number from MiUI.
- A Treasury withholding registration with a monthly or quarterly filing frequency.
- Detroit withholding on your state registration, filed under your FEIN.
- A city account for each self-administering city that applies to your staff.
2026 numbers
Michigan payroll tax rates for 2026
State rates are set; city rates depend on residence and work location.
| Item | 2026 figure |
|---|---|
| New employer UI rate | 2.7% for the first two years |
| New construction employer UI rate | 5.0% |
| UI rate range | 0.06% to 12.2% |
| UI taxable wage base | First $9,000 per employee (qualified employers; delinquent employers do not get the reduced base) |
| State income tax withholding | 4.25%, after a $5,900 personal exemption |
| Detroit | 2.4% residents, 1.2% nonresidents |
| Grand Rapids | 1.5% residents, 0.75% nonresidents |
| Lansing | 1% residents, 0.5% nonresidents |
Pitfalls
Michigan mistakes to avoid
Several come from recent system and administration changes.
- Registering for UI in MiWAM. UIA is moving employers from MiWAM to its new system; MiWAM access ends November 9, 2026.
- Opening a separate Detroit account. If you are registered for Michigan taxes, Detroit withholding needs no extra registration and runs under your FEIN.
- Skipping Detroit withholding because you have no office there. Doing business in Detroit is enough to trigger it.
- Withholding Lansing tax from every nonresident. Nonresidents owe Lansing withholding only when Lansing is their predominant place of employment.
- Missing Flint's change. Treasury takes over Flint city income tax administration on January 1, 2027.
Related duties
Other Michigan employer obligations
Separate programs on the same timeline.
- Workers' compensation. Required for private employers with 3 or more employees at one time, including part-time, or 1 or more working 35 hours a week for 13 weeks. See the WDCA employer FAQ.
- New hire reporting. Report every new and rehired employee within 20 days of the hire date.
- Minimum wage. $13.73 an hour from January 1, 2026 and $15.00 from January 1, 2027.
Filing calendar
Michigan deadlines after registration
State, Detroit and city filings run on different days.
- State withholding (SUW) returns: by the 20th of the following month for monthly filers, or the 20th of the month after the quarter for quarterly filers.
- Annual SUW return: due February 28, required of every SUW taxpayer.
- Detroit Form 5323: monthly returns and payments by the 15th of the following month.
- Detroit Form 5321 annual reconciliation: for tax year 2026, due February 28, 2027.
- Self-administering cities: on each city's own calendar, set out in its withholding guide.
Official links
Michigan agency links
Official forms, rates and guidance.
Michigan registration questions
How do I register for Michigan payroll taxes?
Register with the Unemployment Insurance Agency in MiUI using MiLogin for Business, and with the Department of Treasury in Michigan Treasury Online. Then add any city that applies.
When is a Michigan business an employer for unemployment?
When it has one or more workers in 20 different weeks of a calendar year, or pays $1,000 or more in a calendar year.
What UI rate does a new Michigan employer pay?
2.7% for the first two years on the first $9,000 of each employee's wages; new construction employers pay the 2026 construction rate of 5.0%.
What is the 2026 Michigan withholding rate?
4.25% of compensation after a $5,900 personal exemption for each exemption claimed on the MI-W4.
Which Michigan cities have an income tax?
Detroit, administered by Treasury, and 23 self-administering cities including Grand Rapids, Lansing, Flint, Pontiac and Saginaw.
Do I register separately for Detroit?
No. If you are registered for Michigan taxes, Detroit withholding has no separate registration. You file Form 5323 monthly under your FEIN.
I am the only employee of my S corporation. What do I need in Michigan?
If you take wages subject to federal withholding, register for Michigan withholding, and check the UIA employer test and any city tax where you live or work. A dedicated tax manager can complete the registrations with you as part of our S corp payroll package.
When does Michigan require workers' compensation?
When you employ 3 or more people at one time, or 1 or more for 35 hours a week for 13 weeks.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. It summarizes official material from the Unemployment Insurance Agency, the Department of Treasury, the Workers' Disability Compensation Agency and the cities named. Ask your CPA or tax advisor about your own facts.
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Next step
Let us set up Michigan with you
A dedicated tax manager registers you in MiUI and MTO, checks every employee address for city tax and confirms each account before your first payroll.
About this guide
Last verified and sources
Last verified October 26, 2026 against the Michigan Unemployment Insurance Agency, Department of Treasury, Workers' Disability Compensation Agency, the Michigan Legislature and the Cities of Grand Rapids and Lansing. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
- Florida payroll tax registration guide
- New York payroll tax registration guide
- Georgia payroll tax registration guide
- North Carolina payroll tax registration guide
- Illinois payroll tax registration guide
- Washington payroll tax registration guide
- Colorado payroll tax registration guide
- Ohio payroll tax registration guide
- Pennsylvania payroll tax registration guide
- New Jersey payroll tax registration guide
- Virginia payroll tax registration guide
- Massachusetts payroll tax registration guide
- Tennessee payroll tax registration guide
- Indiana payroll tax registration guide
- Missouri payroll tax registration guide
- Maryland payroll tax registration guide
- Oregon payroll tax registration guide
- Utah payroll tax registration guide
- Nevada payroll tax registration guide
- Wisconsin payroll tax registration guide
- Alabama payroll tax registration guide
- Minnesota payroll tax registration guide
- South Carolina payroll tax registration guide
- Louisiana payroll tax registration guide
- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Connecticut payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
Sources
- Michigan Legislature, MCL 421.41 ("Employer" defined, Michigan Employment Security Act)
- Michigan Unemployment Insurance Agency, Register Your Business
- Michigan Unemployment Insurance Agency, UIA Resources for Employers
- Michigan Unemployment Insurance Agency, Unemployment Insurance Taxes
- Michigan Unemployment Insurance Agency, Tax Rates and Liability FAQ
- Michigan Unemployment Insurance Agency, Taxable Wage Base FAQ
- Michigan Department of Treasury, Registration FAQs
- Michigan Department of Treasury, Form 446, 2026 Michigan Income Tax Withholding Guide (PDF)
- Michigan Department of Treasury, Filing Frequency (SUW returns)
- Michigan Department of Treasury, Which cities impose an income tax?
- Michigan Department of Treasury, City of Detroit Employer Withholding Tax
- Michigan Department of Treasury, Form 5469, 2026 City of Detroit Income Tax Withholding Guide (PDF)
- City of Grand Rapids, Income Tax Guide for Withholders
- City of Lansing Income Tax Division, Withholding Tax Guide (PDF)
- Michigan Department of Treasury, City of Flint Taxes
- Michigan Workers' Disability Compensation Agency, Employer Frequently Asked Questions
- Michigan New Hires Operation Center, Employer Services Portal
- Michigan Department of Labor and Economic Opportunity, Minimum Wage and Overtime