Michigan Payroll Tax and Registration Guide

Employers in the Great Lakes State: learn about Michigan payroll tax and registration here.

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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)

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:

Visit state resources for specific tax rates and wage details

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

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