Pay-statement requirements
Michigan’s Payment of Wages and Fringe Benefits Act requires a retainable statement indicating recorded work hours, gross earnings paid, itemized deductions, and the dates for which wages are paid.
Michigan pay-statement rules and document checks (2026)
This 2026 Michigan reference is for people assembling an accurate earnings statement or reviewing a pay record. Begin with the jurisdiction-specific rules and the source-backed subjects below; the presence of a downloadable paystub template does not itself determine an employer’s legal duties. The reviewed Michigan material addresses pay-statement requirements, state income-tax withholding, unemployment insurance (ui).
- Official-source references
- State and federal context
- Practical document checks
Overview
First, determine which rules apply
Michigan’s Payment of Wages and Fringe Benefits Act requires a worker to receive a retainable earnings record indicating recorded work hours, gross earnings paid, itemized deductions, and the dates for which the wages are paid. That creates a clear employee-facing record requirement without requiring employers to mimic another state’s pay-record format.
Michigan payroll is also notable for its local-income-tax layer. The Michigan Department of Treasury states that 24 Michigan cities levy taxes related to income. Detroit is administered through the Michigan Department of Treasury, while most other taxing cities administer their own city tax forms, filing, and payment requirements.
That means an employer preparing Michigan payroll should consult both the statewide wage-and-tax framework and the employee’s city-tax exposure when the residence or work location is in a taxing city.
Key findings from the official source material
State income-tax withholding
In the 2026 reference year, Michigan lists a 4.25% withholding rate and a $5,900 personal-exemption amount. Employers should refer to the current Michigan withholding guide and employee withholding certificate.
Unemployment insurance (UI)
Michigan’s 2026 new-employer unemployment rate is 2.7%; the construction rate is 5.0%. Experienced-employer rates vary according to the state’s UI experience-rating components.
Workers’ compensation
Michigan coverage can be triggered by one employee working at least 35 hours per week for 13 weeks in the prior 52 weeks, or by regularly employing three or more employees at one time, with additional rules for agriculture, domestic service, and public employers.
Trusted sources
Primary sources for Michigan
Consult these agency and research references when checking the rules for Michigan. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Michigan requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Provide the employee with a retainable earnings record when wages are paid in accordance with Michigan’s Payment of Wages and Fringe Benefits Act.
Information to include
The statement should indicate recorded work hours, gross earnings paid, an itemization of deductions, and the dates for which the wages are paid. Maintain the underlying supporting wage records needed to support those figures.
Income tax withholding
In the 2026 reference year, use Michigan’s 4.25% withholding rate, $5,900 personal-exemption amount, current withholding guide, and the employee’s applicable Michigan withholding certificate.
Related business obligations
Consult Michigan unemployment insurance, workers’ compensation coverage, applicable paid-leave and wage-record rules, and any city income-tax withholding that covers the employee’s residence or work location.
After payday
Delivery, access, and records after payday
Retainable employee statement
Michigan requires the employee to receive a earnings record that can be retained. The statement should make the required hours, gross-wage, deduction, and pay-period information available to the employee in a form that can be kept for later consult.
Employer recordkeeping
Michigan wage-and-hour guidance instructs employers to keep required documentation for at least a three-year period. The records should support the hours, wages, deductions, pay-period information, and other wage-and-hour details applicable to the employee.
Tax withholding
2026 withholding and related calculations
In the 2026 reference year, the Michigan Department of Treasury lists a 4.25% withholding rate and a $5,900 personal-exemption amount. The 2026 Michigan Income Tax Withholding Guide explains employer withholding responsibilities and ought to be used with the employee’s current withholding information.
2026 Michigan Withholding Information
Confirm the current calendar-year withholding rate and personal-exemption amount before preparing the pay period.
2026 Michigan Income Tax Withholding Guide
Refer to the current guide for employer withholding rules, calculation guidance, resident and nonresident treatment, and payroll administration.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
State vs. local rules
Local rules and coverage exceptions
The Michigan Department of Treasury identifies 24 cities that levy taxes related to income. City payroll treatment therefore can depend on both where the employee lives and where the employee performs services. Detroit is administered by the Michigan Department of Treasury; most other taxing cities administer their own city-tax programs.
Step-by-step process
A practical document review sequence
1Confirm residence and work location.
Identify where the employee lives and performs services so Michigan state withholding and any applicable city income-tax requirement can be consulted.
2Enter employer and employee details.
Add the employer, pay period, pay date, employee information, hours, earnings, withholding setup, deductions, and any city-tax information that applies.
3Review calculations.
Consult gross earnings, Michigan and federal withholding, applicable city withholding, deductions, unemployment-related employer inputs, and take-home pay before completing the standalone pay record.
4Generate the records.
Create the earnings document and generate a retainable employee statement and bookkeeping package showing the pay-period information and deductions.
5Retain supporting records.
Retain the employer’s wage-and-hour documentation for the required period and retain the information needed to support state and city withholding, deductions, and the employee statement.
A simpler way
Using PayStubCheck responsibly
Use the Michigan references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
United States document note: Where state-specific withholding or local requirements matter, compare your entries with the appropriate official source before relying on a generated statement.
- Live preview first
Review every figure on a watermarked preview before any download.
- Official-source guidance
Each jurisdiction page lists the agency references it draws on.
- Simple per-document pricing
No subscription or long-term contract.
References
Official publications and research links
- 01View withholding details (opens in a new tab)michigan.gov
- 02View UI information (opens in a new tab)michigan.gov
- 03View official guidance (opens in a new tab)michigan.gov
- 04Michigan Payment of Wages and Fringe Benefits Act (opens in a new tab)michigan.gov
- 05Michigan city income taxes (opens in a new tab)michigan.gov
- 06Official recordkeeping guide (opens in a new tab)michigan.gov
- 07View withholding guide (opens in a new tab)michigan.gov
- 08Detroit 2026 withholding guide (opens in a new tab)michigan.gov
Questions
Questions about Michigan earnings records
Does Michigan require a pay statement?
Yes. Michigan’s Payment of Wages and Fringe Benefits Act requires a worker to receive a retainable earnings record indicating recorded work hours, gross earnings paid, itemized deductions, and the dates for which the wages are paid.
How long should Michigan payroll records be kept?
Michigan wage-and-hour guidance instructs employers to keep required documentation for at least a three-year period. Employers should retain the information supporting hours, wages, deductions, pay periods, and other applicable wage-and-hour requirements.
What Michigan withholding rate applies for 2026?
The Michigan Department of Treasury lists a 4.25% withholding rate and a $5,900 personal-exemption amount for the 2026 year. Employers should refer to the current withholding guide and employee withholding information when calculating the actual pay period.
What is Michigan’s unemployment rate for a new employer in 2026?
Michigan lists a 2.7% new-employer unemployment rate for the 2026 year and a 5.0% construction rate. Experienced-employer rates vary based on the state’s experience-rating components.
When is workers’ compensation required in Michigan?
Michigan generally requires coverage when a private employer regularly employs one or more employees for at least 35 hours per week for 13 weeks or longer during the preceding 52 weeks, or when it regularly employs three or more employees at one time. Additional rules govern agriculture, domestic service, and public employers.
Do Michigan cities have their own income taxes?
Yes. Michigan Treasury identifies 24 cities that levy taxes related to income. Detroit uses a 2.4% resident and 1.2% nonresident rate in its 2026 withholding guide, while most other taxing cities administer their own city-tax requirements.
Keep your records in check
Prepare a Michigan earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.