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PAYROLL TAX REGISTRATION

Michigan payroll tax registration

What to set up in Michigan before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Posters

    Hang the required posters

    Deadline
    Before anyone starts work
    Online
    www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/poster-wage-and-hour-posting-requirements-for-employers (opens in a new tab)
    Source
    www.michigan.gov/leo/bureaus-agencies/ber/wage-and-hour/poster-wage-and-hour-posting-requirements-for-employers (opens in a new tab), checked October 5, 2026
  2. State tax accounts

    Register for Michigan withholding with Treasury (Online New Business Registration or Form 518); this also covers City of Detroit withholding

    Deadline
    Before the first payroll
    Agency
    Withholding: Michigan Department of Treasury (opens in a new tab)
    Online
    www.michigan.gov/taxes/business-taxes/new-biz (opens in a new tab) (Treasury Online New Business Registration; paper Form 518)
    Returns
    Monthly, quarterly or annual, as assigned by Treasury; annual return by February 28 for all filers; weekend or State holiday due dates move to the next business day
    Source
    www.michigan.gov/taxes/business-taxes/new-biz/online-business-registration (opens in a new tab), checked October 5, 2026
  3. Local taxes

    Contact the City Treasurer of each other income-tax city where employees live or work

    Deadline
    Before the first payroll that must withhold it
    24 cities levy an income tax. Detroit's employer withholding is administered by Treasury with no separate registration once the business is registered for Michigan taxes; it is filed monthly under the FEIN. The other cities administer their own tax: contact each City Treasurer's office (Flint's returns move to Treasury from January 1, 2027).
    Source
    www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/MBT/518_1017.pdf?rev=8b9268499f864d9aa2777dd916633f2d&hash=1FD4F7A6D55E63965BF71EF22F17547B (opens in a new tab), checked October 5, 2026
  4. Date depends on the deadline below
    Workers' comp

    Get workers' compensation coverage if Michigan's rule covers the business

    Deadline
    Before the employee who brings the business under the rule starts work
    Workers' comp in Michigan (Worklio Insurance) (opens in a new tab)
    Source
    www.michigan.gov/leo/-/media/Project/Websites/leo/Documents/WDCA-RESOURCES-AND-REPORTS/Publications/wca_WCPUB002.pdf (opens in a new tab), checked October 5, 2026
  5. New hire reporting

    Report each new hire

    Deadline
    Within 20 days of hireCounted here from the start date; report sooner if the employee was hired before it.
    Agency
    Michigan New Hires Operation Center (MDHHS Child Support) (opens in a new tab)
    Online
    www.mi-newhire.com (opens in a new tab)
    Source
    www.mi-newhire.com/ (opens in a new tab), checked October 6, 2026
  6. State tax accounts

    Register for a UIA Employer Account Number online (MiUI)

    Deadline
    Before the first quarterly wage/tax report
    Agency
    Unemployment: Michigan Unemployment Insurance Agency (UIA) (opens in a new tab)
    Online
    MiUI for Employers (milogintp.michigan.gov/uisecure/tpselfservice/sp/1746 (opens in a new tab)): UIA online Employer Account Number registration, reports and payments; MiWAM remains in use during UIA's two-system transition
    Source
    www.michigan.gov/leo/-/media/Project/Websites/leo/Documents/UIA/Publications/MI-Employer-Liability-Toolkit.pdf (opens in a new tab), checked October 6, 2026
  7. State tax accounts

    File withholding on the assigned frequency; file the first UIA quarterly report

    Deadline
    UIA by the 25th of the month after the quarter of the first pay date
    Rates
    Michigan payroll tax rates
    Source
    www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/tax-rates-and-liability (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Not needed in Michigan

More on Michigan

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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