Michigan Pay Stub Requirements & Payroll Taxes

Michigan requires an itemized wage statement every payday and taxes income at a flat 4.25%, but the rules that changed most recently are the ones that show on the stub. The minimum wage rose to $13.73 on January 1, 2026 and reaches $15.00 in 2027; the Earned Sick Time Act has required paid sick time from almost every employer since 2025; and cities such as Detroit withhold their own income tax on top of the state's.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in Michigan?

Michigan requires employers to furnish each employee a statement, at the time of payment of wages, itemizing hours worked, gross wages paid, the pay period covered, and a separate itemization of deductions. Employers may provide this electronically if employees can print a copy at the time of payment, applied consistently across the organization.

Required on every wage statement — Mich. Comp. Laws § 408.479:

Hours worked
Gross wages paid
Pay period covered
Itemization of deductions
Total units harvested and piece rate (for hand-harvesters of crops)

Penalty for non-compliance (Mich. Comp. Laws §§ 408.481, 408.484, 408.485, 408.488, 408.489): Failing to furnish required wage statements or otherwise violating the Payment of Wages and Fringe Benefits Act can be charged as a misdemeanor, and the Michigan Department of Labor and Economic Opportunity (LEO) can order payment of wages due and assess civil penalties; employees may also bring a civil action. A complaint to the Department must be filed within 12 months of the violation.

How often must employees be paid?

Employers must pay employees on a regularly recurring schedule. A semimonthly schedule (wages for the 1st-15th paid by the 1st of the next month, and wages for the 16th-end of month paid by the 15th) is deemed compliant, as are weekly or biweekly paydays occurring within 14 days after the end of the work period, and monthly paydays occurring within 15 days after the end of the monthly pay period. Hand-harvesters of crops generally must be paid within 2 days after the end of the work week. Employers may pay more frequently than required.

Source: Mich. Comp. Laws § 408.472

Michigan minimum wage

Michigan's minimum wage rose from $12.48 to $13.73 an hour on January 1, 2026, under the schedule the Legislature set in 2025, and is scheduled to reach $15.00 on January 1, 2027.

$13.73 per hour statewide, effective January 1, 2026The next step is $15.00 per hour on January 1, 2027. Because the tipped and youth rates are percentages of the full rate, they rise on the same dates.

Tipped employees: $5.49 per hour — 40% of the minimum wage — provided tips average at least $8.24 an hour; the employer makes up any shortfall.
Employees under 18: $11.67 per hour, 85% of the minimum wage.
Training wage: $4.25 per hour for newly hired employees under 20, for their first 90 calendar days.

Source: Improved Workforce Opportunity Wage Act, MCL 408.931 et seq.; Michigan LEO

Overtime & double time

Michigan's minimum wage law requires time and a half for hours over 40 in a workweek, for employers with two or more employees. There is no daily overtime and no seventh-day rule.

Trigger	Pay rate
Daily overtime	No state daily overtime rule.
Weekly overtime	1.5× the regular rate for hours beyond 40 in a workweek.
7th consecutive workday	No seventh-consecutive-day rule.

Source: MCL 408.934a; Michigan LEO Minimum Wage and Overtime FAQ

Meal & rest break requirements

Michigan has no meal or rest break requirement for employees 18 and older. Minors under 18 may not work more than five continuous hours without a documented, uninterrupted break of at least 30 minutes; a pause shorter than 30 minutes does not interrupt the five hours.

There is no adult rest-break rule. Where an employer allows short breaks, federal rules make breaks of about 5 to 20 minutes paid time. Some minors are exempt from the youth rule — for example 16-year-olds who have graduated high school and emancipated minors.

If a break is missed:Michigan owes no premium pay for a missed break. Violating the youth break rule is a misdemeanor punishable by up to a year in jail, a fine of up to $500, or both.

Source: MCL 409.112 (Youth Employment Standards Act); Michigan LEO breaks FAQ

Michigan state income tax

Michigan imposes a flat personal income tax rate on all taxable income, with no tax brackets. The Michigan Department of Treasury recalculates the rate each year based on a statutory formula tied to state general fund growth versus inflation; it has remained at 4.25% for the 2025 and 2026 tax years.

Flat tax, 4.25% (tax years 2025 and 2026)

Taxable income	Rate
All taxable income	4.25%

The rate can change year to year under a statutory trigger formula; Treasury confirmed it remains 4.25% for tax year 2026 because general fund growth did not outpace inflation.

Source: Michigan Department of Treasury, "State Individual Income Tax Rate for 2026 Tax Year Determined" (April 2026); Michigan Department of Treasury, "Calculation of State Individual Income Tax Rate Adjustment for 2025 Tax Year" (May 2025)

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Paid sick leave

Michigan's Earned Sick Time Act, as amended in 2025, requires paid sick time from virtually every employer. Employers with 11 or more employees came under the amended law on February 21, 2025; small businesses with 10 or fewer employees began accruing paid sick time on October 1, 2025.

Rule	Detail
Accrual rate	At least 1 hour for every 30 hours worked. Instead of accruing, an employer may front-load the year's amount at the start of the year.
Minimum available per year	Employers may cap use at 72 hours of paid sick time a year (11 or more employees) or 40 hours (small businesses).
Accrual cap	Unused accrued time carries over to the next year, up to 72 hours (40 for small businesses). Front-loaded time does not have to carry over.
Eligibility & carryover	Accrual starts at hire. Employees hired on or after February 21, 2025 may be required to wait until their 120th calendar day before using accrued time; the wait does not apply where the employer front-loads.

Paid out at termination?Not required by the Act. If a written policy or contract promises payout, the Payment of Wages and Fringe Benefits Act makes the employer honor it. Employees rehired within two months keep any balance that was not paid out.

Source: Earned Sick Time Act, MCL 408.961 et seq., as amended 2025; Michigan LEO Earned Sick Time FAQ

Vacation & paid time off (PTO)

Michigan does not require paid vacation. Vacation is a fringe benefit under the Payment of Wages and Fringe Benefits Act, owed exactly as the employer's written contract or written policy describes.

A fringe benefit, not wages: whether unused time is paid, and when, depends on the written policy.

"Use-it-or-lose-it" policies:Allowed if the written policy provides for it.

Paid out at termination?Only if the written policy or contract promises it. Where it does, the payout is due on the regular payday for the period in which employment ended, unless the policy sets another date. If the policy is silent, the employer is not required to pay for unused time.

Source: MCL 408.473; Michigan LEO — Payment of fringe benefits at termination

Final paycheck rules

Michigan's statute requires final wages to be paid as soon as the amount can, with due diligence, be determined, and immediately once it can for a discharged employee. The Department of Labor and Economic Opportunity's guidance is the practical rule most employers follow: the final check is due on the next scheduled payday.

Situation	Final wages due
Fired or laid off	Immediately once the amount can be determined with due diligence; in practice, no later than the next scheduled payday.
Quits or resigns (notice makes no difference)	As soon as the amount can be determined with due diligence — in practice, the next scheduled payday.

Late final pay:No per-day waiting penalty. An employee can file a wage claim with the Department within 12 months; the Department can order the wages and fringe benefits due and assess penalties, and the employee may also sue.

Source: MCL 408.475; MCL 408.481; Michigan LEO — Payment of wages at termination

Other Michigan payroll taxes employers should know

Michigan employers pay state unemployment insurance (UI) contributions on a limited taxable wage base per employee. Michigan has no state disability or paid-family-leave payroll tax, but employees who live or work in one of the state's income-tax cities have a city tax withheld as well.

Tax	Rate	Notes
Unemployment Insurance (SUI)	New employers: 2.7% for their first 2 years; established employers' rates are calculated annually by the UIA based on their benefit-charge history	Applies only to the first $9,000 of each employee's gross wages paid in the calendar year
City income tax — employee deduction (Detroit example)	Detroit: 2.4% for residents, 1.2% for non-residents	Detroit tax is withheld from residents wherever they work and from non-residents whose main place of work is in the city. Other Michigan cities levy their own, generally lower, rates under the Uniform City Income Tax Act.
State Disability Insurance and Paid Family Leave	None	Michigan has neither programme; earned sick time is paid by the employer as ordinary wages.

Source: Michigan LEO/UIA, "Unemployment Tax Rate"; Michigan Dept. of Treasury, City of Detroit withholding guide

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Common questions about Michigan pay stubs

Are electronic pay stubs allowed in Michigan?

Yes, provided employees can print a copy at the time they are paid and the employer offers the electronic option consistently across the organization.

Why is there a Detroit tax on my Michigan pay stub?

Detroit levies a 2.4% income tax on residents and 1.2% on non-residents. Employers withhold it from Detroit residents wherever they work, and from non-residents whose predominant place of work is Detroit. Treasury's position is that a non-resident's pay for work done from home outside the city is not subject to Detroit tax.

Is Michigan's minimum wage going up again?

Yes. It rises from $13.73 to $15.00 an hour on January 1, 2027, and the tipped ($5.49) and under-18 ($11.67) rates rise with it because they are set as percentages of the full rate.

How long do I have to file a wage claim in Michigan?

Twelve months from the violation for a complaint to the Wage and Hour Division under the Payment of Wages and Fringe Benefits Act. Keep your pay stubs: they are the main evidence of hours, pay and deductions.

Guides that go with this page

Michigan's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
401(k) contributions on a pay stub — Reading the deduction, the employer match, and the 2026 limits.
Social Security and Medicare in 2026 — The federal payroll taxes that apply in every state, and the wage base that stops one of them.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.