Michigan

$13.73 / hour

Effective January 1, 2026, Michigan's minimum hourly wage is $13.73 and the tipped minimum hourly rate is $5.49; employees must receive enough wages plus tips to equal the full minimum wage.

Effective

2026-01-01

Checked

2026-08-10

1.5%

Under Michigan's Improved Workforce Opportunity Wage Act, nonexempt employees should be paid 1-1/2 times their regular rate of pay for hours worked over 40 in a 7-day workweek.

Checked

2026-08-10

Michigan unemployment insurance law requires the IRS 20-factor test to determine whether services were performed as an employee or independent contractor; businesses must weigh the entire relationship and the right to direct and control.

Checked

2026-08-10

The Michigan Payment of Wages and Fringe Benefits Act requires employees to receive earned wages on a regular basis: weekly, bi-weekly, semi-monthly or monthly.

Checked

2026-08-10

Michigan requires an employee to receive wages earned on the regular scheduled payday for the period in which the employee quits or is discharged.

Checked

2026-08-10

Michigan requires a retainable pay statement indicating hours worked, gross wages paid, an itemization of deductions, and the dates for which wages are paid.

Checked

2026-08-10

Michigan prohibits wage deductions without authorization by law, a collective bargaining agreement, or written consent of the employee.

Checked

2026-08-10

Michigan requires wages to be paid in cash, check or money order, while employees may authorize direct deposit into a bank or credit union.

Checked

2026-08-10

No general meal rest breaks requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

In Michigan, on-the-job training directly related to the employee's job should be counted as hours worked and paid accordingly.

Checked

2026-08-10

No general predictive scheduling requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Michigan requires employees to receive compensation for authorized expenses incurred during employment when earned according to a written contract or written policy.

Checked

2026-08-10

Michigan's Payment of Wages and Fringe Benefits Act regulates commissions as specified in written contracts or written policies.

Checked

2026-08-10

Michigan requires compensation for bonuses earned according to a written contract or written policy as a protected fringe benefit.

Checked

2026-08-10

No general severance requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Michigan employers are not required to pay double time or triple time for holidays, but must follow any written contract or policy that promises such holiday pay.

Checked

2026-08-10

Michigan contractors and subcontractors employing construction mechanics must register annually before bidding on or working on a State Project, pay no less than local prevailing wage and fringe-benefit rates, and submit certified payroll.

Effective

2025-04-02

Checked

2026-08-10

1%

Michigan employees accrue at least 1 hour of paid earned sick time for every 30 hours worked; small businesses may limit annual use to 40 hours and other employers may limit annual use to 72 hours.

Effective

2025-02-21

Checked

2026-08-10

No general paid family medical leave requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general other leaves requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

4.25%

For 2026, Michigan's income tax withholding rate is 4.25% and the personal exemption amount is $5,900.

Effective

2026-01-01

Checked

2026-08-10

Michigan employers required to withhold federal income tax must register for and withhold Michigan income tax using the current calendar-year forms and instructions published by Treasury.

Effective

2026-01-01

Checked

2026-08-10

4.25%

Michigan withholding applies when federal withholding is required; taxable compensation includes salary, bonuses, wages, commissions and other bases of employee pay.

Effective

2026-01-01

Checked

2026-08-10

Michigan withholding is required when a Michigan business hires an employee to work in Michigan, sends its employee on a temporary assignment in another state, or an out-of-state business hires a Michigan resident to work remotely; reciprocal-state rules may change the result.

Checked

2026-08-10

Every employer located or doing business in the City of Detroit must withhold city income tax from covered employees; Detroit withholding reaches salaries, wages, commissions, severance pay and bonuses under the resident and nonresident sourcing rules.

Effective

2026-01-01

Checked

2026-08-10

Wage base $9,000

Michigan contributing employers pay unemployment insurance taxes on the first $9,000 of each employee's calendar-year wages when qualified for the reduced taxable wage base.

Effective

2026-01-01

Checked

2026-08-10

No general disability insurance requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Michigan requires workers' compensation insurance for private employers regularly employing 1 or more employees at least 35 hours per week for 13 weeks, or regularly employing 3 or more employees at one time, and for all public employers.

Checked

2026-08-10

Michigan withholding payments are due monthly by the 20th of the following month, quarterly by the 20th after quarter end, annually by February 28, while accelerated EFT filers remit on the same day as federal payments.

Checked

2026-08-10

Michigan employers must file an Employer's Quarterly Wage/Tax Report every quarter, even if they are unable to pay or have no payroll for the quarter; reports and payments are due April 25, July 25, October 25 and January 25.

Checked

2026-08-10

Issuers must file state copies of Form W-2 for Michigan resident employees, work performed in Michigan, or Michigan income tax withheld, and file Form W-2 C when withholding was underreported.

Checked

2026-08-10

Michigan employers report newly hired and rehired employees within 20 days of hire or rehire; electronic multistate reporting is twice monthly, not less than 12 nor more than 16 days apart.

Checked

2026-08-10

Federal and Michigan law require employers to honor income withholding orders for child and medical support, deduct the ordered amount from pay, and send support payments to the Michigan State Disbursement Unit.

Checked

2026-08-10

The Michigan Civil Rights Commission states that Michigan civil rights legislation requires equal pay for substantially equal work and that men and women should be paid according to the value of the work performed rather than gender.

Checked

2026-08-10

No general pay transparency requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

No general salary history requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Michigan's Wage and Hour Division investigates nonpayment claims for wages and fringe benefits, may issue a written determination, and permits appeal to an administrative law judge and circuit court.

Checked

2026-08-10

Michigan employers must display applicable Wage and Hour Division notices, including the required minimum wage and overtime poster and the Earned Sick Time Act poster at the place of business.

Effective

2025-02-21

Checked

2026-08-10

18%

Michigan employers must keep a completed work permit on file for each employed minor, using CA-6 for a minor under 16 and CA-7 for ages 16 to 17, and an adult age 18 or older must supervise minors while working.

Checked

2026-08-10

No general e verify requirement for private employers was located in MI's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

Registration for Michigan withholding tax is required using the business Federal Employer Identification Number, and an employer with employees covered by Michigan UI law must register for an unemployment employer account.

Checked

2026-08-10

Michigan payroll records include employee identity and occupation, rate of pay, daily starting and ending times, pay-period hours and wages, itemized deductions, fringe benefits, and signed deduction or direct-deposit authorizations.

Checked

2026-08-10

A Michigan quarterly wage report filed late but within 30 days can incur a $50 penalty; a report more than one calendar quarter late can incur $250 plus another $250 for each quarter it remains unfiled.

Checked

2026-08-10

3%

Michigan Wage and Hour guidance states that a nonpayment claim for wages or fringe benefits must be filed within 12 months, while a minimum-wage or overtime claim may be filed up to 3 years after the alleged violation.

Checked

2026-08-10