States / Michigan

Michigan

Last checked Oct 22, 2026

Michigan practitioners currently use about seven logins for state tax and payroll work, most of them behind the state's MiLogin sign-in. The Department of Treasury is in the middle of moving off two older platforms onto FAST Enterprises' GenTax. Individual income tax left a roughly 40-year-old mainframe system for GenTax and the new Michigan Treasury eServices portal on November 12, 2025; the first filing season on it brought delayed refunds, about 27,000 erroneous adjustment letters and a June 2026 House Oversight hearing. Motor fuel, tobacco and marijuana retail excise tax move to eServices on November 12, 2026, City of Detroit income tax on January 1, 2027, and sales, use and withholding are scheduled to leave Michigan Treasury Online and the SAP-based MIITAS system in March 2028. The FAST income tax contract has grown from $68.7M to $93.9M. Unemployment insurance is also changing systems: employers moved from MiWAM to Deloitte's MiUI on February 23, 2026 and claimants follow on November 9, 2026, ending the FAST-built MiDAS system whose automated fraud findings from 2013 to 2015 led to a $20M settlement. Michigan has no state paid family and medical leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Gretchen Whitmer
    • State Treasurer: Rachael Eubanks Michigan Department of Treasury
    • Director, Labor and Economic Opportunity: Susan Corbin Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency
    • Director: Marlon I. Brown, DPA Michigan Department of Licensing and Regulatory Affairs (LARA)
    • Director: Amy Epkey (acting) Michigan Department of Health and Human Services
    • Director, DTMB: Kyle Guerrant (acting) Michigan Department of Technology, Management and Budget

Employer account numbers

Checked Oct 24, 2026.

Two agencies issue Michigan employer numbers: the Department of Treasury, which files withholding (with sales and use tax) under the business's federal EIN or a Treasury Registration (TR) number, and the Department of Labor and Economic Opportunity's Unemployment Insurance Agency (UIA). Treasury also administers City of Detroit income tax withholding; its EFT instructions take Detroit withholding payments under the same taxpayer identification field with Detroit tax type codes. Michigan has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Michigan Department of Labor and Economic Opportunity, Unemployment Insurance Agency (UIA)

For 2026 Michigan's taxable wage base is $9,000, or $9,500 for delinquent employers, and experience rates run from 0.06% to 12.2%, according to the U.S. Department of Labor's summary of state laws effective July 2026; UIA's own site blocks automated requests, and its 2027 figures were not read. New employers pay 2.7% for their first two years under the statute's Table A, and new construction employers pay the average construction rate for their first four years. An obligation assessment applies only in years when the state's UI bonds are outstanding; whether any are outstanding now was not confirmed.

Taxable wage base

2027: not published
2026: $9,000
Not indexed. MCL 421.44(4): $9,500 for calendar years from 2012; for years from 2016, if the unemployment compensation fund balance on June 30 of the preceding year is at least $2.5 billion and is projected to stay there for the next quarter, the limit for the year drops to $9,000 for employers not delinquent in contributions, penalties or interest. Otherwise $9,500 applies to all employers. source Public record

New employer rate

2026: 2.7% Statute: 2.7% in years 1 and 2 of contribution liability (Table A; Tables A-1 and A-2 also start at 2.7%), then a blend with the employer's chargeable benefits component in years 3 and 4. A new construction employer pays the average rate of construction employers, by contractor type, for its first 4 years (MCL 421.19(a)(1)(ii)). DOL's July 2026 summary also lists 2.70% as the new employer base rate. source Public record

Rate range

2026: 0.06% to 12.2% From DOL's Significant Provisions of State UI Laws, effective July 2026 (type primary): experience rated employers only, not including surtaxes, penalties or surcharges. UIA's rate pages could not be read. source Public record

Other assessments

• Unemployment obligation assessment: Set by the State Treasurer, applied against the taxable wage limit, only in a year in which any UI bond obligation is outstanding (MCL 421.26a). Current status not confirmed. source Public record
• Solvency tax: Charged to employers past their first 4 years whose experience account was negative on June 30, when the fund owes interest bearing federal advances or state treasury advances (MCL 421.19a). No UIA statement on it for 2026 or 2027 was read. source Public record

Rate notices

Not later than 6 months after the June 30 computation date, that is, by December 31 (MCL 421.21 and 421.18).. Protest: Request review within 30 days after the notice is mailed (MCL 421.32a); an employer is given a 30-day extension on request (MCL 421.21). source Public record

Voluntary contributions

Allowed, A payment made within 30 days after UIA mails the notice of the adjusted contribution rate is credited as of the computation date and the rate is adjusted (MCL 421.19(d)). Payments are irrevocable. source Public record

Filing

Electronic filing: All employers must file quarterly wage reports by an electronic method approved by UIA (phased in for 2013 to 2015 by employer size; the director may grant more time for hardship), MCL 421.13(2). source Public record

FUTA credit reduction

None. No outstanding federal advance: the Treasury's Title XII table for November 2, 2026 lists only California and Texas. Michigan's last credit reductions were 0.6% for 2010 and 0.9% for 2011; it is not on DOL's potential 2026 list. source Public record

Every michigan.gov page and PDF tried (UIA employer pages, MiUI University FAQ, job aid PDF) returned 403 Access Denied to curl on 2026-11-03, so this file rests on the Michigan Employment Security Act at legislature.mi.gov, DOL's Significant Provisions of State UI Laws (effective July 2026) for the 2026 wage base and rate range, and federal loan data. The site's tax ID data (data/taxids/michigan.json) records that employers moved from MiWAM to MiUI on February 23, 2026; that was not re-read here.

Not confirmed: 2027 taxable wage limit ($9,000 or $9,500 for non-delinquent employers), rate range and new employer figures: needs UIA's tax rate page (blocked to curl) or DOL's next summary. The 2026 figures rest on DOL's July 2026 summary only; check them against UIA's own page in a browser. Obligation assessment: whether any obligation under MCL 421.26a is outstanding and the rate, if any, for 2026 and 2027. Needs a UIA or Treasury source. Quarterly report form name, due dates and the current employer portal (MiUI): from UIA pages, blocked to curl. Whether the obligation assessment or solvency tax counts toward the FUTA credit: not found.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Michigan withholds 4.25% for 2026 on compensation after prorated personal exemptions ($5,900 a year), and employees file Form MI-W4; the federal W-4 cannot replace it. Bonuses paid separately are withheld at a flat 4.25%. Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin, and cities that adopt the Uniform City Income Tax Ordinance levy an income tax employers withhold.

Withholding certificate

Form MI-W4, Employee's Michigan Withholding Exemption Certificate. Federal Form W-4: not accepted: the federal W-4 cannot be used in place of the MI-W4. Employers obtain an MI-W4 from each employee; employers send Treasury copies of certain MI-W4s, including those claiming exemption. With no certificate on file: If an employee does not replace an invalid certificate, withhold on total compensation based on zero exemptions (a prior valid certificate stays in effect). An employee who expects no Michigan tax liability, or a resident of a reciprocal state, claims exemption on the MI-W4. source Public record

Supplemental wages

2026: 4.25%. Bonuses and other payments made separately from regular payroll are withheld at 4.25 percent, with no adjustment for exemptions. source Public record

Withholding tables

Form 446, 2026 Michigan Income Tax Withholding Guide (2026). Withholding rate 4.25%; personal exemption amount $5,900.

Reciprocity

Agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin. From Michigan Treasury's 2026 withholding guide (Form 446). Employers in those states may voluntarily register to withhold Michigan tax from Michigan residents who work there. source Public record

Nonresidents working here

MCL 206.703(2) and (13). source Public record

Deposits and returns

Returns and reports are made in the form and at the times Treasury prescribes (MCL 206.711(2)); the annual reconciliation, MI-W3, is due January 31 (see data/inforeturns/michigan.json). Treasury may require returns and payments at other than monthly periods (MCL 206.705). Treasury sets each employer's filing frequency; returns and payments are filed on Michigan Treasury Online (MTO), with an annual return (Form 5081). Michigan Treasury Online (MTO) source Public record

Annual reconciliation

. With the W-2 and 1099 filing rules

Local taxes employers withhold

• City income tax under the Uniform City Income Tax Ordinance (City Income Tax Act, 1964 PA 284); in a city with a population of more than 600,000 the rate may be up to 2.40 percent on residents and 1.20 percent on nonresidents.: Levied by each city that adopts the ordinance; employers withhold and file the annual reconciliation of quarterly returns with the city or with the Department of Treasury, by the last day of February. source Public record

Recent and coming changes

• Jan 1, 2026 No formula reduction for tax year 2026: the rate stays 4.25 percent under MCL 206.51(1)(c). source Public record

michigan.gov returned Access Denied (HTTP 403) to every request, so this entry rests on the Michigan Compiled Laws, the Treasurer's rate letter and other states' publications. Annual W-2 filing is in data/inforeturns/michigan.json.

Not confirmed: Which cities levy the income tax, their rates, and which city taxes Treasury administers are not confirmed from Treasury's city income tax pages. No Michigan nonresident day or wage threshold, and no convenience of the employer rule, was found in the statutes read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Michigan gives residents a credit for income tax imposed by another state, a political subdivision of another state, the District of Columbia or a Canadian province on income from outside Michigan, limited to the Michigan tax on the doubly taxed income (MCL 206.255). A part-year resident's taxable income is determined separately for each status, and while a nonresident only income allocated to Michigan under MCL 206.110 is taxed, so the nonresident period is handled by allocation. Michigan has reciprocity but no reverse credit, and is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Limit: The lesser of the other jurisdiction's income tax and the Michigan tax liability before credits times the ratio of income taxed both in Michigan and in the other jurisdiction to taxable income. Covers: Income tax imposed by another state, a political subdivision of another state, the District of Columbia, or a Canadian province, on income from sources outside Michigan that Michigan also taxes. Yes: income tax imposed by a political subdivision of another state qualifies. Foreign taxes: Canadian provinces only: the credit covers only the part of the provincial tax not claimed as a federal credit (Canadian federal tax is presumed claimed first), and provincial tax taken as a carryover deduction does not qualify. No other foreign taxes are named. MCL 206.255. source Public record

Part-year residents: income while a nonresident

Allocated or prorated When an individual becomes a nonresident during the year or the reverse, taxable income is determined separately for each status. For the nonresident period, taxable income is allocated to Michigan only to the extent earned, received or acquired in the ways MCL 206.110(2) lists, such as personal services performed in Michigan or business activity conducted in Michigan. source Public record

Part-year residents: credit for the period of residence

For the resident period, all taxable income is allocated to Michigan subject to section 255 (the credit), which suggests the credit applies to resident-period income; the Treasury form and instructions confirming this were not read. source Public record

Nonresidents: reverse credit

No. The credit in MCL 206.255 is for residents. For nonresidents Michigan instead may enter reciprocal agreements exempting personal service income where the other state does the same (MCL 206.256); other nonresident income allocated to Michigan is taxed. source Public record

Local income taxes

The state credit covers income tax imposed by political subdivisions of other states. How Michigan's own city income taxes give credit is not covered here. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Statutory resident: an individual who lives in Michigan at least 183 days during the tax year (or more than half the days of a short year) is deemed a resident domiciled in Michigan. source Public record
• Domicile is the true, fixed and permanent home to which the individual intends to return, and it continues until another permanent establishment is set up. source Public record

Reciprocity (Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin) and city income taxes are covered on the withholding page. The facts here are from the statute only: Treasury's forms and instructions on michigan.gov returned 403 to automated reads.

Not confirmed: Form and line for the resident credit not confirmed (expected on the MI-1040; michigan.gov returned 403). Part-year and nonresident schedule (expected Schedule NR) and its lines not confirmed (michigan.gov returned 403). Whether the credit covers another state's pass-through entity tax paid on a resident's share, and what must be attached, not confirmed. Credit rules under the Uniform City Income Tax Ordinance for Michigan cities not researched. UDITPA or Compact apportionment status not researched from a primary source.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

C corporations file the corporate income tax annual return by the last day of the fourth month after the tax year ends (April 30, 2026 for calendar 2025); a copy of the federal extension with a tentative return and estimated payment extends filing to the last day of the eighth month after the original due date. S corporations and partnerships are flow-through entities, not corporate income tax taxpayers, and file no separate Michigan entity return unless they elect the flow-through entity tax. Corporations file an annual report by May 15 ($25, $10 a month late up to $50), LLCs an annual statement by February 15 ($25) and nonprofit corporations an annual report by October 1 ($20); the fees drop after September 30, 2027, and two years of not filing dissolves a domestic corporation.

Corporate return

Corporate income tax. Corporate income tax annual return. Due: By the last day of the fourth month after the end of the taxpayer's tax year. For tax year 2025: Apr 30, 2026. Fiscal years: The same rule applies to every tax year end. A taxpayer with apportioned or allocated gross receipts under $350,000 does not need to file a return or pay the tax. source Public record

Corporate extension

Federal extension accepted. Filing a copy of the federal extension request with a tentative return and estimated tax payment by the original due date extends the return to the last day of the eighth month after the original due date (December 31, 2026 for a calendar 2025 return). Treasury may also extend on application for good cause. A copy of the federal extension request with a tentative return (Treasury's form page could not be read). Final liability is due by the original due date, excluding any extension; the estimated tax must be paid with the extension request, and interest is added to tax unpaid during the extension.

S corporations

None: S corporations are flow-through entities, and the corporate income tax applies to C corporations (MCL 206.605 and 206.607). source Public record

Partnerships

No partnership return required. None: partnerships, LLPs and LLCs taxed as partnerships are flow-through entities, not corporate income tax taxpayers (MCL 206.607 and 206.611). An entity that elects the flow-through entity tax files that return (see the pass-through entity tax page). source Public record

Individuals

Individual income tax return. For tax year 2025: Apr 15, 2026. A copy of a federal extension automatically extends the Michigan due date for an equivalent period, with the estimated tax due remitted with it; without one, Treasury may extend on application, with the estimated tax due paid before the original due date. Interest and penalties run on tax unpaid during the extension. source Public record

Annual report

Filed with the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations Division through MiBusiness Registry Portal.

Fees are from MCL 450.2060 (profit corporations), 450.3060 (nonprofit corporations) and 450.5101 (LLCs). The LLC fee section also lists a $50 certificate of restoration of good standing. The site's start-up step says limited partnerships and LLPs do not file and cites LARA's annual report page, which refused automated reads on this run.

Recent and coming changes

• Oct 1, 2027 Annual filing fees drop for filings paid after September 30, 2027: LLC annual statement from $25 to $15, profit corporation annual report from $25 to $15, nonprofit corporation annual report from $20 to $10. source Public record

Treasury's and LARA's pages on michigan.gov returned 403 to automated requests, so this file cites the Michigan Compiled Laws. The flow-through entity tax is covered separately.

Not confirmed: Corporate income tax form number (Form 4891) and extension form (Form 4) from Treasury's 2025 CIT instructions: michigan.gov refused automated reads. LLC annual statement late penalty and the consequence of not filing (the site's start-up step cites LARA for a $50 penalty and a two-year grace period); not found in the LLC Act sections read. Professional LLC annual statement fee ($75 on the site's start-up step) and the nonprofit late penalty, from LARA's annual report page. Confirmation from LARA that limited partnerships and LLPs file no annual report. Individual return form number (MI-1040) and Treasury extension form, from Treasury pages that refused automated reads.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Michigan's Revenue Act and General Sales Tax Act require sales and use taxpayers with $720,000 or more of liability in the prior calendar year to make accelerated payments by electronic funds transfer, and employers that withheld an average of $40,000 or more a month to deposit withholding on the federal schedule; Treasury's own e-payment pages could not be read. Failing to file or pay on time costs 5% of the tax for the first two months plus 5% for each further month, up to 25%, plus interest. Interest is 1 percentage point above the adjusted prime rate, reset January 1 and July 1; the current figures are in Treasury bulletins on michigan.gov, which refused automated reads.

Interest on unpaid tax

1 percentage point above the adjusted prime rate (the average prime rate charged by at least 3 commercial banks, as determined by Treasury), divided by 12 to give a monthly rate. The rate based on the 6 months ending March 31 takes effect July 1; the rate based on the 6 months ending September 30 takes effect January 1. Refunds earn the same rate starting 45 days after the claim or the return due date, whichever is later; individual income tax refunds paid late also earn a separate 3% a year. MCL 205.23(2) and 205.30. source Public record

When tax must be paid electronically

• Sales and use: Total tax liability of $720,000.00 or more in the immediately preceding calendar year (accelerated payments: 75% of the prior month's liability or of the same month of the prior year, whichever is less, plus a reconciliation payment, by the 20th). Methods: An electronic funds transfer method approved by the department; a single EFT payment may include use tax. source Public record
• Withholding: An average of $40,000.00 or more per month in income tax withholding in the immediately preceding calendar year: deposit in the same manner and on the same schedule as federal withholding deposits, or another manner the department approves. Methods: Same manner as federal income tax withholding deposits, or a manner approved by the department. Penalty for paying another way: 0.167% of the tax for each day the failure to pay on time continues, to a maximum of 25% (notices of intent to assess issued after February 28, 2003). source Public record

Penalties

Late filing

Covers: Taxes administered under the Revenue Act (1941 PA 122), including income, corporate income, sales, use and withholding taxes. 5% of the tax if the failure to file or pay is for not more than 2 months, plus 5% for each additional month or fraction during which the failure continues or the tax and penalty are not paid (notices of intent to assess issued after February 28, 2003). Interest is added from the due date until paid. Maximum: 25%. MCL 205.24(2). source Public record

Late payment

Covers: Taxes administered under the Revenue Act. The same penalty as for late filing: 5% for the first 2 months, plus 5% for each additional month or fraction. Maximum: 25%. MCL 205.24(2) imposes one penalty when a taxpayer fails or refuses to file a return or pay a tax; it is not stated as two separate penalties. MCL 205.24(2). source Public record

Estimated tax, individuals

Charged as both. A deficiency in an estimated payment is treated as tax due and bears interest at the MCL 205.23 rate from the due date until paid; the MCL 205.24 penalty can also apply, but not when no estimated payments were required in the immediately preceding tax year. Safe harbor: Estimated payments are required when the annual tax is expected to exceed withholding and credits by more than $500; installments, crediting and the underpayment period are figured in the same manner as under the Internal Revenue Code (Treasury's stated percentages were not read). source Public record

Estimated tax, corporations

Charged as both. Interest at the MCL 205.23 rate on the deficiency, and the MCL 205.24 penalty. Safe harbor: Corporate income tax estimates are required when liability is expected to exceed $800. No interest or penalty if estimated payments total at least 85% of the liability and each reasonably approximates the quarter's liability, or if the prior year's liability was $20,000 or less and four equal installments totaling the prior year's liability were paid. Federal annualized or adjusted seasonal installment methods may be used. source Public record

Penalty relief

The failure to file or pay penalty is waived when the taxpayer shows the failure was due to reasonable cause and not willful neglect; the negligence penalty is waived when the deficiency was due to reasonable cause. source Public record

Other penalties

• Negligence. $10.00 or 10% of the deficiency, whichever is greater, plus interest; waived for reasonable cause. source Public record
• Intentional disregard of the law or rules. $25.00 or 25% of the deficiency, whichever is greater, plus interest. source Public record
• Fraud. 100% of the deficiency, plus interest. source Public record
• Failure to file an information return or informational report. $10.00 a day for each separate failure, up to $400.00 for each. source Public record
• Payment not made with a negotiable remittance (dishonored payment). $50.00 (notices of intent to assess issued after February 28, 2003). source Public record
• Large withholding depositor paying late. 0.167% of the tax a day, up to 25%. source Public record

All facts here come from the Michigan Compiled Laws on legislature.mi.gov; Treasury's pages on michigan.gov returned Access Denied. Treasury announces each half-year interest rate in a Revenue Administrative Bulletin; none could be read, so the rates list is empty.

Not confirmed: Treasury's e-payment requirements, accepted methods and any penalty for paying by another method were not read. The individual (MI-2210) and corporate estimated tax underpayment forms and Treasury's safe harbor percentages were not read. Treasury's penalty waiver request process and any first-time abatement policy were not read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Michigan's Treasury gives disaster relief one event at a time, including for disasters only the Governor declares, and the relief is not automatic: taxpayers in the named counties request more time, with penalties and interest waived. The July 2026 flooding relief ran to August 6, 2026 and did not cover federal or city income tax.

When the IRS postpones deadlines

Announces relief case by case Treasury issues a taxpayer notice for each disaster, including disasters the Governor declares; for the July 2026 flooding it offered filing and payment extensions with penalties and interest waived, on request. MCL 206.311(4) and (5). source Public record

Taxes covered

Applicable state tax filing and payment deadlines in the relief period, for example business quarterly estimated payments and monthly or quarterly sales and use tax returns (July 2026 notice). Not covered: Federal and city income tax deadlines. source Public record

State-declared disasters

Yes: the July 2026 relief followed the Governor's state of emergency for Antrim, Cheboygan and Emmet counties. source Public record

How to get relief

Not automatic: affected taxpayers contact Treasury to request relief. Penalties: Penalties and interest waived for the extended period (July 2026 notice). source Public record

Where relief is posted

Treasury taxpayer notices

data/disasters.json already notes Michigan's April 2026 relief covered deadlines through April 30, 2026.

Not confirmed: Search result titles suggest Treasury issues a notice per disaster, for both federal declarations and governor emergency declarations, with relief by request; unverified. Any statute or bulletin giving Treasury authority to postpone deadlines for a disaster.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $80.7B; Individual income tax payments and SECA tax $21.7B; Business income taxes $6.7B; Estate and trust income tax $1.4B; Excise taxes $733M; Estate tax $466M; Unemployment insurance tax $207M; Gift tax $27M; Railroad retirement tax $14M. source Public record

Filers moving in and out, 2022 to 2023

71,800 returns (119,409 people) with $5.3B of income moved in from other states; 80,570 returns (127,851 people) with $6.3B moved out, a net loss of $1.0B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Michigan Department of Labor and Economic Opportunity

Michigan's minimum wage is $13.73 an hour from January 1, 2026, and $15.00 from January 1, 2027, steps set by the Improved Workforce Opportunity Wage Act as amended by 2025 PA 1. From 2028 the state treasurer adjusts it each year for Midwest CPI-U inflation. The tipped wage is a rising share of the minimum: 40% in 2026 ($5.49) and 42% in 2027 ($6.30), reaching 50% in 2031, and cities may not set their own higher minimum.

Rate

$13.73 from Jan 1, 2026
$15.00 from Jan 1, 2027 source Public record

How it is set

Scheduled steps in law: Steps in statute through 2027; from January 1, 2028 the rate rises each year by the 12 month increase in the Consumer Price Index for the Midwest region (CPI-U). No increase takes effect if Michigan's unemployment rate for the prior year is 8.5% or more.. Announced: The state treasurer calculates the adjustment each October, starting October 2027, and publishes it by November 1; effective the next January 1 MCL 408.934 (Improved Workforce Opportunity Wage Act, 2018 PA 337, as amended by 2025 PA 1) source Public record

Other rates

• The act covers employers of 2 or more employees at any one time in a calendar year (2026) source Public record

Tipped employees

2026: cash wage $5.49, tip credit $8.24 40% of the minimum wage ($5.492, computed from the statute). The employee must be told of the tipped wage provisions in writing at hire and give written consent, and tips must equal the difference.
2027: cash wage $6.30, tip credit $8.70 42% of the minimum wage (computed from the statute); the share rises 2 points a year to 50% on January 1, 2031. source Public record

Youth and training wages

$4.25. Training wage for new employees under 20 for their first 90 days; otherwise employees under 18 get 85% of the minimum wage ($11.67 in 2026 and $12.75 in 2027, computed). source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Recent and coming changes

• Feb 21, 2025 2025 PA 1 amended the act after the Michigan Supreme Court's Mothering Justice decision revived the 2018 initiative: $12.48 from February 21, 2025, $13.73 in 2026, $15.00 in 2027, and the tipped share rising from 38% to 50% by 2031. source Public record
• Jan 1, 2028 First annual inflation adjustment by the state treasurer, published by November 1, 2027. source Public record

Tipped and under 18 amounts are computed from the statute's percentages; the Department's published rate table could not be read.

Not confirmed: michigan.gov (LEO Wage and Hour Division pages and documents) returned 403 Access Denied to the script, so the Department's own 2026 and 2027 rate table, the rounded tipped and minor rates, and the required poster were not checked. Required minimum wage poster name and link: not confirmed (michigan.gov blocked). Whether Michigan sets a salary threshold for exempt employees above the federal level: not checked (Michigan rules not fetched).

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Michigan has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no rate, wage base, split or employer filing for 2026 or 2027. The Earned Sick Time Act (Act 338 of 2018; MCL 408.963) requires employers to provide paid earned sick time (accrued at 1 hour per 30 hours worked, with use capped at 40 hours a year for a small business and 72 hours for other employers unless the employer allows more); it is a leave requirement on employers, not an insurance program.

No paid leave or disability insurance employer account appears in this site's employer ID research for the state (withholding with the Department of Treasury, unemployment insurance with the UIA).

Not confirmed: No Michigan agency page read states that Michigan has no paid family leave insurance program; status none rests on the absence of any program. michigan.gov (LEO's earned sick time page) returned 403, so the Act was read at legislature.mi.gov. The U.S. Department of Labor Women's Bureau paid leave page names New Hampshire, Vermont and Virginia as the states with voluntary paid family or medical leave insurance programs, but it lists the states with mandatory programs only on an interactive map that could not be read as text.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Michigan's Earned Sick Time Act (MCL 408.961 to 408.974), the 2018 initiated law revived by the Michigan Supreme Court and amended by 2025 PA 2, has required paid sick time since February 21, 2025: 1 hour per 30 hours worked, with use up to 72 hours a year, or 40 hours at a small business of 10 or fewer (small businesses from October 1, 2025). State law bars local leave ordinances, and Michigan has no state family and medical leave law, relying on the federal FMLA. Vacation payout at separation follows the employer's written contract or policy.

Paid sick leave

The law

Earned Sick Time Act source Public record

Employers covered

Every employer with 1 or more employees, including government entities; the United States government is excluded. A small business (10 or fewer people working for pay in a given week, and not more than 10 on payroll in 20 or more workweeks of the current or prior year) has a 40-hour use limit and did not have to provide paid time until October 1, 2025. A small business that had no employee on or before February 21, 2022 need not comply until 3 years after it first employs someone.

Employees not covered

Excluded: federal government employees; individuals who schedule their own hours under an employer policy that bars adverse action for not scheduling a minimum; unpaid trainees and interns; minors employed under the youth employment standards act.

How it builds up

At least 1 hour per 30 hours worked, not counting hours used as paid time off

Yearly cap

Use may be limited to 72 hours a year (40 hours at a small business) unless the employer sets a higher limit; carryover of up to 72 hours (40 at a small business) is required.

Front-loading

The employer may give at least 72 hours (40 at a small business) at the start of the year for immediate use, and then need not allow carryover, track accrual or pay out unused time at year end. Part-time employees may be front-loaded in proportion to expected hours under a written notice at hire.

When use can start

The employer may require employees hired after February 21, 2025 to wait 120 calendar days after starting work before using accrued time.

Carryover

Up to 72 hours (40 at a small business) carries over each year, unless the employer front-loads.

Allowed uses

The employee's or a family member's illness, injury, health condition, diagnosis, treatment or preventive care; needs arising from domestic violence or sexual assault of the employee or a family member; meetings at a child's school or place of care about the child's health or disability or the effects of such violence; public health emergency closures and communicable disease exposure. Family members include children, parents of the employee or of the employee's spouse or domestic partner, spouse or domestic partner, grandparents, grandchildren, siblings, blood relatives and people whose close association is equivalent to family.

Notice and documentation

For foreseeable use, advance notice of no more than 7 days. For unforeseeable use, as soon as practicable or under the employer's written notice policy given to the employee. For more than 3 consecutive days the employer may require reasonable documentation, provided within 15 days of the request, and must pay the employee's out-of-pocket costs of getting it. Use in 1-hour increments or the employer's smallest increment.

At the end of employment

Not required at separation. An employee rehired within 2 months gets unused time reinstated, unless the employer paid it out at separation.

PTO policies

Yes. An employer complies if it gives paid time off in at least the same amounts that may be used for the Act's purposes or any purpose; the Act's rules then apply when the time is used for those purposes.

Employer duties

Give written notice to each employee at hire (or within 30 days of the 2025 amendment) of the amount of time, the employer's choice of year, the terms of use, the ban on retaliation and the right to complain, in English, Spanish and any language spoken by at least 10% of the workforce if translated by the department; display the department's poster; keep records of hours worked and sick time taken for at least 3 years.

Enforcement

Michigan Department of Labor and Economic Opportunity. An employee may file a claim within 3 years; the department investigates, may order payment, damages, back pay and reinstatement, and brings a civil action on the employee's behalf if voluntary compliance fails. Civil fines: up to $1,000 per retaliation violation, up to 8 times the employee's normal hourly wage for failing to provide sick time, up to $100 per willful notice or posting violation. The Act as amended provides no private lawsuit.

Citation

MCL 408.961 to 408.974, 2018 PA 338 (initiative petition adopted by the Legislature September 5, 2018); revived by Mothering Justice v Attorney General (Mich. Sup. Ct. July 31, 2024), which held the 2018 amending act (2018 PA 369) void; amended by 2025 PA 2, in effect since Feb 21, 2025

Agency guidance

michigan.gov

Local laws: A local government may not adopt, enforce or administer an ordinance, policy or resolution requiring an employer to give employees paid or unpaid leave. The act applies to local measures adopted after December 31, 2014. (MCL 123.1388 (Local Government Labor Regulatory Limitation Act, 2015 PA 105)) source Public record

Family and medical leave

No Michigan statute giving job-protected family or medical leave to private employees was found; Michigan relies on the federal FMLA.

Vacation and PTO at the end of employment

Employer policy controls Fringe benefits, defined to include vacation, holiday, sick and personal time off, must be paid according to the terms of the employer's written contract or written policy, so the policy decides whether unused vacation is paid at separation. (MCL 408.471(e); MCL 408.473) source Public record

Other leave the law requires

Recent and coming changes

• Feb 21, 2025 The Earned Sick Time Act as originally adopted in 2018 took effect, as ordered by the Michigan Supreme Court in Mothering Justice v Attorney General, and was amended the same day by 2025 PA 2, which added the 120-day waiting period, the small business schedule and other changes. in effect source Public record
• Oct 1, 2025 Small businesses (10 or fewer employees) began accrual of paid earned sick time, up to 40 hours of use a year. in effect source Public record

What was checked: Read: the Earned Sick Time Act section by section on legislature.mi.gov (MCL 408.961 to 408.974, with compiler's notes), MCL 123.1388, 408.471, 408.473, 32.273, 408.921 and 600.1348. LEO's Earned Sick Time pages on michigan.gov returned 403 to curl, so the small business and effective dates were taken from the government index text of LEO's ESTA FAQ. Not listed as leave: MCL 600.1348 (an employer may not discharge or discipline a person for jury duty, or require work beyond normal daily hours when combined with jury service) and MCL 780.762 (an employer may not discharge or discipline a crime victim for attending court to testify when subpoenaed), as they are protections rather than leave grants. No Michigan statute requiring time off to vote, bereavement leave, donation leave, volunteer responder leave, or holidays for private employers was found.

Not confirmed: LEO's Earned Sick Time Act page, FAQ and poster (https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/paid-medical-leave-act, https://www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/frequently-asked-questions/wage-and-hour/earned-sick-time-faqs, https://www.michigan.gov/leo/-/media/Project/Websites/leo/Documents/WAGE-HOUR/LEO-ESTA-FAQ-English.pdf) returned 403 to curl; only government index snippets were read. 2025 PA 2 itself (its bill number and enrolled text) was not read; its changes are taken from the amended MCL sections and their history notes. No Michigan statute or agency guidance on use-it-or-lose-it vacation policies was found beyond MCL 408.473. No search was made for 2026 session bills on earned sick time or other leave that passed one chamber.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Michigan's sales tax is 6 percent of gross proceeds under the General Sales Tax Act, and the Streamlined Sales Tax Governing Board lists no local sales or use taxes. A remote seller must collect once its gross receipts from Michigan sales exceed $100,000, or it has 200 or more separate transactions into Michigan, in the previous calendar year.

State rate

6% MCL 205.52(1) (General Sales Tax Act, 1933 PA 167) source Public record

Local taxes

None. The Streamlined Sales Tax Governing Board's Michigan page lists Local Jurisdiction Sales and Use Taxes: None. Treasury's own pages could not be read (see open). source Public record

Remote sellers

$100,000 or 200 transactions; counts gross: gross receipts from sales to purchasers in Michigan; the transaction test counts separate transactions into Michigan sales; previous calendar year; since Oct 1, 2018. The dollar test is gross receipts that exceed $100,000; the count test is 200 or more separate transactions. The section applies to transactions on or after October 1, 2018. A marketplace facilitator counts its direct sales and its marketplace sellers' sales, and a marketplace seller counts its marketplace and direct sales. A seller that makes no retail sales does not need a license. source Public record

Marketplace facilitators

Must collect (The same MCL 205.52c test (gross receipts over $100,000 or 200 or more separate transactions in the previous calendar year), counting the facilitator's direct sales and marketplace sellers' sales. The facilitator remits tax on all taxable sales it makes or facilitates to Michigan purchasers.), since Jan 1, 2020 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales tax license Register MCL 205.53 requires a license before engaging in a business taxable under the act; the license renews annually if the tax is paid, and Treasury may require a surety bond of $1,000 to $25,000 in some cases. A seller registered under the Streamlined agreement that is not otherwise required to hold a Michigan license does not need one because of that registration. Online registration is through Michigan Treasury Online (the link already on this site; not re-read in this run). source Public record

Filing

• monthly: default under MCL 205.56(1)
• other periods (for example quarterly or annual): as Treasury requires under MCL 205.56(4); Treasury's liability thresholds were not read
• accelerated EFT payments: total liability of $720,000 or more in the immediately preceding calendar year

Due: The monthly return and payment are due on or before the 20th day of the following month; a due date on a weekend or holiday moves to the next business day.
Vendor discount: Under MCL 205.54, the greater of (a) 0.75 percent of the tax due at a 4 percent rate if paid by the 12th (not to exceed $20,000.00 of the tax due for that month) or 0.50 percent if paid after the 12th and by the 20th (not to exceed $15,000.00), or (b) the 4 percent tax on $150 of taxable gross proceeds; accelerated EFT payers deduct 0.50 percent of the tax due at a 4 percent rate. No deduction for late payments.
Michigan Treasury Online (MTO) source Public record

Every michigan.gov page tried (Treasury's sales and use tax, remote seller and bulletin pages) returned 403 Access Denied to an automated read, so this file rests on the Michigan Compiled Laws and the Streamlined Sales Tax Governing Board. The discount figures are the statute's; Treasury's forms may express them differently.

Not confirmed: michigan.gov returned 403 (Akamai Access Denied) for https://www.michigan.gov/taxes/business-taxes/sales-use-tax, https://www.michigan.gov/taxes/business-taxes/sales-use-tax/remote-sellers and the RAB 2018-16 PDF; needs a browser. Treasury's filing frequency thresholds (quarterly, annual) and due dates for them not confirmed. Whether Treasury requires electronic filing of sales tax returns not confirmed. When a remote seller must register after crossing the threshold (Treasury guidance, RAB 2018-16) not read. Resale and exemption certificate rules: Form 3372 (on the site's startup page) and whether Treasury accepts the Streamlined and Multistate Tax Commission certificates not re-read. Any sales tax license fee not confirmed. No Treasury page read to confirm the absence of local sales taxes; the source is the SST Governing Board.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Michigan statute limits or bars a seller's credit card surcharge, and the Attorney General's consumer alert says Michigan has no such law for credit or debit cards; the card networks' rules apply. Treasury says a card surcharge is part of the sales price and subject to sales tax.

The rule

No Michigan statute on a seller's credit card surcharge was found. The Attorney General's consumer alert says Michigan has no law that prohibits or restricts credit card surcharges, and none for debit card surcharges.

Agency guidance

michigan.gov

Cash discounts

No Michigan statute on cash discounts was found.

Sales tax on the surcharge

Taxable Treasury's Tax Policy Division says a credit card surcharge passed on to the purchaser is part of the sales price under MCL 205.51(1)(d), as a service cost or other expense of the seller, and sellers should remit sales tax on it (Treasury Update, May 2024). source Public record

What was checked: The Michigan Legislature site timed out for automated reads, so MCL 445.903 (Consumer Protection Act, unfair practices) and MCL 205.51 (General Sales Tax Act definitions) were read without saving a copy. MCL 445.903 mentions credit and debit cards only in its receipt rule (no expiration date or more than the last 4 digits) and has no surcharge provision. Michigan.gov pages (the Attorney General's consumer alert on credit and debit card surcharges and the Treasury newsletter) refused automated reads. No full-text search of the Michigan Compiled Laws for "surcharge" was possible.

Not confirmed: 2024 House Bills 5862 and 5863 (sales and use tax exemption for card surcharges, previous session) and any 2025 to 2026 bill on card surcharges were checked only through secondary bill trackers, which show no chamber passage; confirm on the legislature site. MCL 205.51 and 445.903 were read without saving a copy: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-51 and https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-445-903 A search of the Michigan Compiled Laws for any surcharge provision (beyond MCL 445.903) was not possible without the legislature site.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Flow-through entity tax

Partnerships and S corporations (not publicly traded partnerships) can elect to pay Michigan's flow-through entity tax at the individual rate, 4.25%, on their apportioned business income tax base, excluding the share allocable to corporate, insurance company and financial institution members. The election is filed with Treasury by the last day of the ninth month after the tax year ends (for tax years beginning in 2024 or later) and binds the entity for that year and the next 2. Members claim a refundable credit for their share of the tax, and the tax is levied only for years in which IRC section 164(b)(6)(B) limits an individual's SALT deduction.

Law

MCL 206.801 to 206.847 (Part 4 of the Income Tax Act of 1967); member credit MCL 206.254 (individuals, estates, trusts) and 206.675 (corporate income tax). 2021 PA 135 (Enrolled House Bill 5376), effective December 21, 2021, retroactive to tax years beginning on and after January 1, 2021. First tax year 2021. Ends: Levied only while the federal SALT deduction limitation in IRC 164(b)(6)(B) exists (Treasury FAQ; MCL 206.847). source Public record

Who can elect

Entities treated as S corporations or partnerships for federal income tax purposes. Publicly traded partnerships are excluded. Any members may be present, but the tax applies only to the business income tax base allocable to members who are individuals, flow-through entities, estates or trusts; the share of corporations, insurance companies and financial institutions is excluded. An electing entity deducts business income received as a member of another flow-through entity; members of a lower-tier electing entity, direct or indirect, receive the credit for their allocated share. source Public record

Election

Filed with the Department of Treasury in the form and manner it prescribes (the Treasury form and online process were not read). The flow-through entity. Deadline: Tax years beginning on or after January 1, 2024: on or before the last day of the ninth month after the end of the tax year (September 30, 2026 for calendar 2025; September 30, 2027 for calendar 2026). Tax years beginning before 2024: the 15th day of the third month of the tax year. Binding for later years. No: irrevocable for the election year and the next 2 tax years. A new election is needed after that period, and after any year the tax is not levied under section 847. source Public record

Rate

2026: 4.25% under MCL 206.51(1)(b), unless reduced for the year under 206.51(1)(c) Same as 2025.
2025: 4.25% under MCL 206.51(1)(b), unless reduced for the year under 206.51(1)(c) Positive business income tax base after allocation or apportionment to Michigan, for both resident and nonresident members, excluding the share allocable to corporate, insurance company and financial institution members. source Public record

Estimated payments

Quarterly estimated returns and payments if the entity reasonably expects liability over $800, in the same manner as individual estimates. No interest or penalty if 4 equal installments total at least 90% of the current year's liability or 100% of the prior year's, and none for installments due before the election is made unless the deficiency is due to intentional disregard of the law. Calendar year: April 15, June 15, September 15 and January 15 of the following year; fiscal years use the corresponding dates. source Public record

Return

Due Last day of the third month after the end of the tax year (March 31 for calendar year filers); final liability is due by that date even with an extension. Filing a copy of the federal extension request with a tentative return and estimated payment by the due date extends the filing date to the last day of the sixth month after the original due date; Treasury may also grant an extension on application for good cause. Interest runs on unpaid tax. source Public record

Owner credit

Members, direct or indirect, claim a credit equal to their allocated share of the tax as reported by the entity: for tax years beginning in 2024 or later, tax for the year paid by the return due date including extensions, plus tax for earlier years paid during the year. Yes: the credit in excess of the member's tax liability is refunded. Nonresident individuals take the full credit; a nonresident estate or trust's credit is reduced by a fraction equal to 100 minus the section 51 rate, over 100. source Public record

Recent and coming changes

• Apr 2, 2025 2024 PA 216 (effective April 2, 2025): election deadline moved to the last day of the ninth month after the tax year ends, for tax years beginning on and after January 1, 2024; estimated payment safe harbors of 90% current year or 100% prior year; tax counted for the member credit if paid by the extended return due date. source Public record

michigan.gov returned Access Denied to automated reads, so Treasury's flow-through entity tax pages, forms and FAQs were not read; every fact here is from the statute on legislature.mi.gov. Part 4 defines the internal revenue code as the code in effect on January 1, 2025 or, at the taxpayer's option, in effect for the tax year (MCL 206.805(5)); how Treasury applies that to the section 847 SALT cap condition for 2026 after Public Law 119-21 was not confirmed. No Michigan act amending section 847 after the 2025 federal law was found (the compiled laws are current through PA 114 of 2026). Treasury's FAQ (read in a browser on 2026-11-03): "The continued levy of the tax is contingent upon the existence of the federal state and local tax (SALT) deduction limitation codified within IRC 164(b)(6)(B)." It also says PA 24 of 2025 decouples Michigan from several provisions of the 2025 federal law, generally from tax year 2025. Treasury does not say in these pages how the raised federal cap affects 2026.

Not confirmed: Treasury guidance on whether the tax is levied for 2026 and later under section 847, given the 2025 federal law and the Part 4 IRC definition, was not read. The section 51 rate can be reduced for a year under section 51(1)(c); the 4.25% for 2025 and 2026 assumes no reduction was triggered, which Treasury's annual determination (not read) would confirm. Whether Michigan gives residents a credit for another state's PTE tax: MCL 206.255 (credit for taxes paid to other states) says nothing about entity-level taxes, and Treasury guidance was not read. Whether Treasury treats the raised federal SALT cap (Public Law 119-21) as continuing the tax for 2026: its FAQ ties the tax to the limitation existing but does not address 2026 directly.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Michigan follows the Internal Revenue Code in effect on January 1, 2025, or at the taxpayer's option the Code in effect for the tax year; 2025 PA 24 (approved October 7, 2025) moved the date from January 1, 2018. The same act decoupled from five business provisions of Public Law 119-21 for tax years beginning after December 31, 2024: sections 168(n) and 174A are ignored and sections 163(j), 168(k), 174 and 179 apply as in effect on December 31, 2024 (the corporate income tax still ignores section 168(k) entirely), and the 2022 to 2024 research catch-up is disallowed. For individuals, Michigan added its own deductions equal to the federal tips and overtime deductions for 2026 through 2028, but none for 2025, and none for car loan interest or the senior deduction.

Follows the Code

Fixed date, Code as of Jan 1, 2025. MCL 206.12(3) (individual income tax), 206.607(6) (corporate income tax), 206.805(5) (flow-through entity tax), as amended by 2025 PA 24
Each definition reads: the Code in effect on January 1, 2025, or, at the option of the taxpayer, in effect for the tax year. Before 2025 PA 24 the date was January 1, 2018 (House Fiscal Agency). The decoupling rules in 2025 PA 24 apply whichever Code the taxpayer uses. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Decoupled. 2025 PA 24 (Enrolled House Bill 4961), approved and effective October 7, 2025. Years: Decoupling: tax years beginning after December 31, 2024 (research catch-up: tax years beginning after December 31, 2021); tips and overtime deductions: tax years 2026 through 2028
The act took effect only if House Bills 4183, 4951 and 4968 were enacted; the Legislature's bill pages show them as Public Acts 20, 23 and 25 of 2025. The House Fiscal Agency says the decoupling reverts to the pre-OBBBA tax base and was expected to prevent about $540.0 million of revenue loss in FY 2025-26. Treasury's taxpayer notice (January 6, 2026) describes the state deduction for qualified tips and overtime for tax years beginning after December 31, 2025 and before January 1, 2029; for a nonresident, only amounts for services performed in Michigan. Treasury's December 2025 newsletter was not read. source Public record

Provision by provision

Other differences

• The House Fiscal Agency put the revenue the five business decouplings protect at about $540.0 million in FY 2025-26, falling to $275.0 million in FY 2029-30 (Treasury estimates). source Public record

Guidance from the state

• Jan 6, 2026 Treasury taxpayer notice: New Deductions for Qualified Overtime Compensation and Qualified Tips

Recent and coming changes

• Jan 1, 2026 Michigan tips and overtime deductions begin with tax year 2026 and end after tax year 2028. source Public record

The guidance date comes from the notice's URL; its text was not read.

Not confirmed: Treasury guidance on how to report the decoupling adjustments (forms, schedules, recovery of the bonus and 179 differences) not read: michigan.gov returned 403 to automated requests. Treasury's December 2025 Treasury Update newsletter not read (403). No 2026 Michigan bill on car loan interest or the senior deduction was found; not checked beyond one search.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Michigan has no law requiring employers to put pay in job postings or to disclose pay to applicants or employees. State law only bars employers from requiring employees to keep their wages secret or punishing them for disclosing their wages (MCL 408.483a), and it bars local governments from regulating what employers ask on applications or in interviews. A salary history and credit history ban (SB 145) passed the Senate on April 22, 2026 and is in a House committee.

Recent and coming changes

• Senate Bill 145 (S-3) would amend the Payment of Wages and Fringe Benefits Act (MCL 408.483a) to bar employers from asking job seekers about, or otherwise seeking, their past wages, fringe benefits, credit score or credit history, with exceptions for employers required by law or a federal self-regulatory organization to use that information, federally insured deposit-taking financial institutions and their affiliates, and registered broker-dealers and investment advisers. It would also bar written policies or practices that prohibit or discourage employees from disclosing their wages. It does not require pay in postings. Passed the Senate April 22, 2026 (19 to 16); referred to the House Committee on Economic Competitiveness the same day. source Public record

Salary history ban: No. No state ban for private employers: the Senate Fiscal Agency's analysis of SB 145 says employers currently may consider an applicant's prior wages, fringe benefits or credit history. MCL 123.1384 bars a local government from adopting or enforcing an ordinance regulating information an employer must request, require or exclude on an application or during the interview process. source Public record

What was checked: Checked: the Payment of Wages and Fringe Benefits Act's prohibited conduct section (MCL 408.483a), which covers only wage secrecy; the Local Government Labor Regulatory Limitation Act section on application and interview information (MCL 123.1384, 2015 PA 105, amended 2018 PA 84); and the Michigan Legislature's 2025 to 2026 bill lists for the categories Labor: fair employment practices, Labor: hours and wages and Civil rights: employment discrimination. No bill requiring pay in postings appeared in those lists; HB 4297 (2025), which would require an employer to disclose wage information of similarly situated employees to an employee in some circumstances, was introduced and not passed by a chamber. Because MCL 123.1384 limits local regulation of application and interview content, no local pay disclosure ordinance was expected, and none was found.

Not confirmed: The Department of Labor and Economic Opportunity's Wage and Hour pages on michigan.gov returned 403 to automated reads, so the labor agency's own pages were not checked. Whether MCL 123.1384 would preempt a local ordinance requiring pay in job postings (as opposed to applications and interviews) is not settled by its text and was not researched. Bills on pay transparency filed under other subject categories in the 2025 to 2026 session were not searched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Michigan Department of Treasury

Treasury's power of attorney form, its position on the federal Form 2848, and its e-file rules for preparers could not be read: michigan.gov refused automated requests and the eServices portals require a browser. Michigan has no paid preparer registration found; its Taxpayer Protection Act (MCL 205.4a) requires a paid preparer to sign individual income tax returns and enter a preparer tax identification number, with a $50 penalty per failure, and exempts licensed CPAs and their supervised staff.

Preparer registration

No program found program source Public record

Preparer ID on returns

Beginning January 1, 2021, a return or claim for refund under part 1 of the Income Tax Act prepared by a paid tax preparer must be signed by the preparer and bear the preparer's tax identification number; no state preparer number. PTIN: required. Penalty: A civil penalty of $50 for each failure to sign or to give the preparer tax identification number, unless due to reasonable cause, up to $25,000 per calendar year. source Public record

E-file mandate for preparers

No Michigan count of its own: Treasury expects any preparer who e-files federal returns (the IRS mandate starts at 11 or more returns) to also e-file the Michigan returns, including City of Detroit returns. Michigan individual income tax and City of Detroit returns. source Public record

Practitioner line

Forms, Documentation and E-File Services: MIFormsEfile@michigan.gov (for tax preparers, transmitters and software developers only); individual income tax customer contact center 517-636-4486. source Public record

A taxpayer may file a written request that copies of letters and notices about a dispute be sent to one official representative (MCL 205.8). The site's state page lists Michigan Treasury eServices (Citizen and Business Portals) and Michigan Treasury Online, both used for tax professional access, but their help pages could not be read without a browser.

Not confirmed: MiTreasury eServices (Citizen Portal and Business Portal) answered only with a cookies and bot-check page; Michigan Treasury Online's front page is a script shell with no readable help text. No statute or Treasury statement that Michigan has no paid preparer registration was found; registration.required is false because MCL 205.4a regulates preparer conduct without any registration.

Rules for tax professionals in every state

Federal tax data sharing

19 IRS data-sharing agreements with agencies in Michigan, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Michigan Unemployment Insurance Agency source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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