2026 State Tax & SUI Compliance
Michigan Payroll Taxes & SUI Wage Base Limits
State Unemployment Insurance (SUI) taxable wage base, FUTA credit rules, State Disability (SDI), Paid Family Medical Leave (PFML), and employer tax splits under MCL 408.934.
State Code: MI
Statutory Citation: MCL 408.934
FICA Split: 7.65% EE / 7.65% ER
State Unemployment Insurance (SUI) & Tax Structure in Michigan
In Michigan, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under MCL 408.934.
Employer SUI Contributions
Experience-rated tax paid entirely by employers up to the state annual wage base floor.
FUTA Credit Offset (6.0% - 5.4%)
Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.
Mandatory Payroll Withholding Summary
Federal FICA Tax: 6.2% Social Security (up to $168,600 cap) + 1.45% Medicare (uncapped).
Michigan State Income Tax: Computed using employee W-4 / state filing status options.
SDI / PFML Withholdings: State Disability Insurance & Paid Family Leave payroll deductions where mandated.
$3 Billion Unpaid Wage Alert • Statutory Audit Engine
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