Michigan Wage Requirements and Tax Information
State Minimum Wage: Michigan minimum wage law includes a standard minimum wage of $13.73 per hour, as well as a tipped wage rate, a rate for minors, and a training wage. See this article for more information.
Overtime Rules: In Michigan, overtime is paid at 1.5 times the regular rate for hours worked over 40 in a workweek.
State Income Tax Rate: Michigan has a flat state income tax rate of 4.25%.
Unemployment Insurance Rate: Employers in Michigan pay an unemployment insurance rate that varies, but it generally ranges between 0.06% and 10.3% based on their experience rating.
Other Key Michigan Compliance Requirements
Improved Workforce Opportunity Wage Act: Covers information regarding minimum wage, overtime, and equal pay.
Elliott-Larsen Civil Rights Act: Covers anti-discrimination laws in the state.
Michigan Earned Sick Time Act: Requires employers to provide paid sick leave for employees. [Get a Sample Policy]
Payment of Wages and Fringe Benefits Act: Regulates the payment of hourly wages (including pay schedules and final pay), salaries, commissions, and certain fringe benefits.
Youth Employment Standards Act (YESA): Covers regulations and limitations regarding the employment of minors in Michigan.
Michigan Occupational Safety and Health Act (MIOSHA): Establishes requirements for a hazard-free and safe workplace in Michigan.
Michigan Workers' Compensation Law: Establishes requirements relating to state workers' compensation insurance.
Michigan Unemployment Insurance Requirements: Covers tax rate information for employers.
Michigan Payroll Forms and HR Links
Michigan Income Tax Withholding Form (MI-W4): For employers to withhold the correct state income tax from employee wages.
Michigan New Hire Reporting Form: Required for employers to report newly hired or rehired employees in Michigan.
Michigan Unemployment Insurance Reporting Form: To be filled out by employers contributing to the state's unemployment insurance fund.
Michigan Labor Law Posting Requirements
Labor Law Poster Requirements:
- Michigan Safety and Health Protection on the Job
- MIOSHA Log 300 Forms (annual summary of injuries and illnesses)
- SDS Location Poster and SDS New & Revised Poster (employers that have hazardous chemicals)
- Michigan Whistleblowers Protection Act
- Minimum Wage and Overtime (WHD 9904)
- Michigan Discrimination Law
- Youth Employment
- Michigan Employment Security Act Notice to Employees (regarding unemployment compensation)
The Michigan Department of Licensing and Regulatory Affairs provides the first five posters for free here and here.
The Michigan Department of Civil Rights provides the Michigan Discrimination Law poster for free here.
The Michigan Department of Education provides the Youth Employment poster for free here.
The Michigan Unemployment Insurance Agency provides the Michigan Employment Security Act Notice to Employees poster for free here.
These requirements are in addition to federal posting requirements.
Michigan Labor and HR Resources
Michigan Department of Labor and Economic Opportunity (LEO): Comprehensive resources about labor laws, wage and hour regulations, and other employment-related matters.
Michigan Workers' Compensation Agency: Information related to workers’ compensation requirements, benefits, and claim processes in Michigan.
