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Labor and Economic Opportunity

What is the tax rate and tax base for new employers in Michigan?

The tax rate for all new employers except certain construction companies involved in large projects is 2.7%. That rate is paid on the first $9,500 of wages during the calendar year for each employee. Beginning with third quarter of 2015, the Taxable Wage Base will be lowered to $9,000 for non-delinquent contributing employers.