Michigan employer information that keeps setup, deadlines, and references together.

Congratulations on becoming an employer in Michigan. Before you pay employees, there are several federal and state requirements you need to complete. This guide walks through the core registrations and compliance steps needed before the first payroll runs.

Start with your federal employer record, then finish the Michigan registrations, employee paperwork, and payroll-readiness checks that keep the first run clean.

• Step 1: Obtain a Federal Employer Identification Number (EIN) from the IRS. It is required for payroll tax filings and for Michigan registrations. IRS EIN application: https://www.irs.gov/ein
• Step 2: Register for Michigan withholding tax through Michigan Treasury Online (MTO). You generally receive a Michigan withholding tax account and a filing frequency assignment. MTO: https://mto.treasury.michigan.gov. New business registration information: https://www.michigan.gov/taxes/business-taxes/new-biz
• Step 3: Register for Michigan unemployment insurance with UIA. You generally receive an Employer Account Number (EAN) and an unemployment tax rate. Employer registration: https://www.michigan.gov/leo/bureaus-agencies/uia/employers. Help center: https://www.michigan.gov/leo/bureaus-agencies/uia/tools/employer-help-center/register-your-business
• Step 4: Create MiLogin for Business and MiWAM access for Michigan unemployment reporting.
• Step 5: Report newly hired and rehired employees to the Michigan New Hire Reporting Program, generally within 20 days of hire. Website: https://www.mi-newhire.com
• Step 6: Obtain workers’ compensation coverage if required. Workers’ Disability Compensation Agency: https://www.michigan.gov/leo/bureaus-agencies/wdca
• Step 7: Collect employee onboarding forms before work begins, including Form W-4, Form I-9, and MI-W4. Michigan tax resources: https://www.michigan.gov/taxes
• Step 8: Display required labor posters, including wage, sick time, safety, unemployment, and federal notices. Michigan labor resources: https://www.michigan.gov/leo
• Step 9: Understand payroll rules, including minimum wage, overtime, and payroll recordkeeping requirements.
• Step 10: Run payroll and remit federal and Michigan taxes, then maintain ongoing filing requirements for Treasury, UIA, and annual employee forms.
• Before first payroll checklist: obtain EIN, register with MTO and UIA, create MiLogin and MiWAM, secure workers’ compensation if required, collect W-4, MI-W4, and I-9, report new hires, post labor notices, set up payroll and direct deposit, verify tax accounts are active, and run the first payroll.