State profile
Michigan SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations Michigan requires of an employer, each with its source.
Agency: Michigan Unemployment Insurance Agency
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$9,000
The wages per employee per year that SUI tax applies to.
Source: Michigan Unemployment Insurance Agency
Kreto-computed, not yet checked by a CPA.
SUI rate range
0.06% to 12.2%
The range for experience-rated employers.
Source: Michigan Unemployment Insurance Agency
Kreto-computed, not yet checked by a CPA.
New employer rate
2.7%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the mailing date.
Source: Michigan UIA Form UIA 1771 rate determination; MCL 421.32a(1)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Not available
Michigan takes no voluntary contribution.
Paid family and medical leave
No state program
Michigan runs no paid family and medical leave program.
About Michigan SUI rates
Michigan employers pay state unemployment insurance (SUI, also called SUTA) on the first $9,000 of each employee's wages each year. New employers start at 2.7% until experience rating applies. Once rated, Michigan rates run from 0.06% to 12.2%. Michigan Unemployment Insurance Agency sets each employer's rate every year from its experience. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in Michigan
Kreto's rules list what Michigan requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | Michigan Unemployment Insurance Agency | UIA-1028, Employer's Quarterly Wage/Tax Report (registration) | Online portal |
| Withholding | Michigan Department of Treasury | Online portal | |
| New-hire reporting | Michigan New Hire Reporting | 3281, New Hire Report | Online portal |
| Workers' comp | Michigan Workers Compensation (private market) | By mail | |
| Paid family and medical leave | Not required | No state paid-leave program. |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveMichigan has no state program.
- Voluntary contributionsMichigan takes no voluntary contribution.
- Workers' compIndependent rating bureau (not NCCI). OSHA State Plan jurisdiction (own program).
- Income taxHas state individual income tax.
Questions about Michigan.
What is the Michigan SUI wage base for 2026?
$9,000 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in Michigan?
2.7% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in Michigan?
With the Michigan Unemployment Insurance Agency, on form UIA-1028 (Employer's Quarterly Wage/Tax Report (registration)). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a Michigan SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.