Michigan

Before you can pay employees, make sure you've registered for the applicable work and live in state. This can sometimes take several weeks—the sooner you start the process, the sooner you'll have the tax account information required to pay them.

Note, CertiPay Online can put your account in an applied for status. This may cause additional monthly fees as some states do not accept returns/tax liability deposits for accounts that are in an applied for status. 

Michigan Tax Agency

• State Unemployment Insurance - Michigan Labor and Economic Opportunity 
• State Income Tax Withholding - Michigan Department of Treasury 

Eligibility Requirements 

Your company becomes liable for state unemployment insurance tax once the company has:

• Paid $1500 in wages during a calendar quarter
• Had an employee working at least one day during a 20 week period

Creating a MTO Profile (Needed to Register)

1. Use the Michigan Treasury Online link to create a User Profile 

2. Click the Create my User Profile button 

3. Enter your information for your profile. 

4. Create a username and password

5. The site will request you to setup security questions and answers. 

6. You will receive a confirmation email and then you will be able to log in to your account. 

Register with the Michigan Department of Treasury

1. Log into your MTO homepage, click the Start a New Business button

2. Select the Start eRegistration button

3. Complete steps 1-12 then click next

4. Certify the registration then click submit. 

5. The confirmation page will provide you the confirmation number and EIN associated to your account. You can log back into your account within 2-3 business days and the State Unemployment account number will be provided. 

Register with the Michigan Labor and Economic Opportunity

1. MiWAM Employer Registration site

2. Click the Sign Up for an Employer/Service Provider MiWAM Account

3. Click the Employer option

4. Enter your account information

5. Enter your information 

6. Setup your MiWAM account with a username and password

7. Accept the security agreement, then submit. 

8.The state will send the state tax account via mail within 7-10 business days.

Local Taxes

CertiPay will handle the payment of these taxes but as a business owner you will need to register with the city/cities that your employees are working in. Please note, registration in each city is unique. 

The below will list the cities with local taxes. Each state is a link to the city site, please follow the sites guidelines on registering. 

• Albion - download the City of Albion Employer Registration Packet under Withholding
• Battle Creek
• Big Rapids
• Detroit
  • Detroit residents are subject to City of Detroit Income Tax, but employers are only required to withhold the tax if they do business in Detroit. If you don't do business in Detroit but would like to withhold this tax as a courtesy, you can register with the City of Detroit and withhold for the employee.
• East Lansing
• Flint
• Grand Rapids - download SS-4 Withholding Registration under Withholding Forms
• Grayling
• Hamtramck
• Highland Park
• Hudson- please call the city at (517) 448-8983
• Ionia
• Jackson
• Lansing
• Lapeer
• Muskegon
• Muskegon Heights - choose current year and download Tax Withholding Book
• Pontiac
• Port Huron
• Portland
• Saginaw
• Springfield
• Walker

Michigan has a City Tax Withholdings depending on the city your employees work. Please use the Michigan Civil Service Commission site for the City Tax Withholding forms. 

Agency Contact Information

• Michigan Department of Treasury (517) 636-6925
• Michigan Unemployment Insurance Agency (855) 484-2636