Obtain an Employer Identification Number, (also known as an EIN or FEIN), for your business if you do not already have one. The simplest (and preferred way) is to apply for an EIN with the IRS online. There is no cost to apply for an EIN.

To read more about applying for EIN’s, read our help article, “Your Step-by-step Guide on How to Apply for EIN”

Although it is not required, we recommend you enroll in the Electronic Federal Tax Payment System (EFTPS). You can easily register online. You will need to have this account to make tax payments online, or view payments made on your behalf by Patriot.

To find out more about the EFTPS, please read our article, “What is EFTPS?”

You can register your business online using e-Registration. Using this application you will be able to create accounts with the Department of Treasury for all State Income Taxes (SIT) and the Michigan Unemployment Insurance Agency for State Unemployment Taxes (SUI). Please note: you must have an FEIN, (Federal employer identification number) before you can register with the state of Michigan.

The new employer State Unemployment Tax Assessment (SUTA) rate for Michigan is 2.7%. New Employers in Michigan will keep this State Unemployment Tax Assessment (SUTA) rate for 2 years.

Online reporting for SUTA taxes is mandatory. Employers will need to create a Michigan Unemployment (MiUi) account.

To learn more about SUTA, please read our article, “What is SUTA Tax?”

Employers in these localities must register with local tax agencies: Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield, and Walker.

For more more information please visit the Michigan Department of Treasury.

You must have workers’ comp insurance if you have at least 1 employee in Michigan. You can sign up for workers’ comp insurance through a private provider or state-operated fund. Learn more about workers’ comp requirements in Michigan here.

Patriot’s online payroll offers free pay as you go (PAYG) workers’ comp integration with our partner, ERGO NEXT Insurance. You can get a free quote with ERGO NEXT here.

Have your employees fill out the required Form I-9. For more information, read our article, “Form I-9 In a Nutshell“

You must retain each employee’s completed Form I-9 as long as the individual works for you. For more information, please read “What Should Be in an Employee File?”

Employees need to fill out the Form W-4, Employee’s Withholding Certificate, for Federal income taxes.

For more information, read our help article, “What Is a W-4 Form, and What Is it Used for?”

Employees should complete the MI- W-4 Employee Withholding Exemption Certificate for state income taxes (SIT).

Report all new hires within 20 days from the date of hire or rehire. You can report new hires online.

The Michigan minimum wage is $13.73 per hour in 2026.

You need to post the minimum wage poster for Michigan where employees can read it.

Get annual posters and all federal, state, county, and city labor law updates with Patriot’s labor law poster store, powered by PosterElite!