Michigan employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Michigan SUTA (new employer) | 2.700% | $9,000 | Employer |
New-employer planning rate for a typical non-construction private employer. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Michigan UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Michigan?
Employers pay federal FICA and FUTA plus Michigan unemployment. New employers commonly use a 2.7% planning rate on the first $9,000 for qualified employers.
Can the Michigan wage base change?
Yes. Qualified vs delinquent employers can see different bases. Confirm your UIA rate notice.
Is this a Michigan paycheck calculator?
No. It estimates employer cost, not net pay.
Where do rates come from?
Static JSON from IRS publications and state UI agency new-employer planning figures (dual-source checked). No third-party tax API runs in the browser.