Michigan Payroll Tax and Registration Guide
Employers in the Great Lakes State: learn about Michigan payroll tax and registration here.
Account Number(s) Needed:
Companies who pay employees in Michigan must register with the MI Department of Treasury for a Withholding Account Number and the MI Unemployment Insurance Agency for a UI Account Number. MI also requires businesses to register for city income taxes in a number of cities.
MI Withholding Account Number: 99-9999999 (9 digits, actually the Federal EIN)
- Apply online using an existing EIN at the Michigan Treasury Online portal (instructions here).
- Contact the agency for registration related questions via the Michigan Department of Treasury site.
MI UI Account Number: 9999999 or 99999 99999 (6 or 10 digits)
- Apply online at the Unemployment Insurance Agency’s eRegistration portal to receive a UI Account Number within 3 business days.
- Find an existing UI Account Number:
- on Form UIA 1028, Employer’s Quarterly Wage/Tax report
- by contacting the Unemployment Insurance Agency via the Labor and Economic Opportunity site.
Required Payroll Documentation:
Withholding
- Form 5080 (Sales, Use and Withholding Taxes Monthly / Quarterly Return): This is a combined tax return. It can be used as a source of information to balance the withholding taxes paid in prior quarters.
Unemployment
- Forms UIA 1020 (Employer’s Quarterly Tax Report) & Form UIA 1017 (Wage Detail Report: These returns are a good source of information to use to balance employee gross wages, excess wages and taxable wages as well as any employer contributions made in prior quarters.
Third Party Access /POA Needed:
- Yes (Requested by Zenefits, no action required from the company)
Local Income Taxes Imposed:
Yes
State Resources:
Department of Treasury for withholding taxes
Labor and Economic Opportunity for unemployment taxes
Registering for City Income Taxes in Michigan
Several cities in Michigan have their own local income tax, which is paid by employees who live and work in these cities. Here’s a list of cities with local taxes, and li… Learn more
