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Employer checklist · Michigan · 2027

Michigan employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Michigan: $9,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; $15.00 minimum wage from January 1; paid sick leave required; no adult meal break rule. 18 of 20 checklist items are confirmed on official pages; 2 are marked not confirmed, with the page to check.

Michigan 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

  • ConfirmedPaid sick leave

    Earned Sick Time Act (ESTA), as amended by HB 4002 (2025). Yes: a statewide paid sick leave law covers private employers.

    • Accrual: At least 1 hour of earned sick time for every 30 hours worked.
    • Yearly limit: Use may be limited to 72 hours of paid time a year (40 hours a calendar year at a small business).
    • Small employers: A small business has 10 or fewer employees, counting full-time, part-time and temporary workers, including those from staffing agencies. Its employees accrue from October 1, 2025, and use may be limited to 40 paid hours a year.
    • Carryover: Under the accrual method, employees may carry over up to 40 hours (small business) or 72 hours (other employers).
    • Notice to employees: Employers give written notice of ESTA rights at hiring and display the required poster (English, Spanish and Arabic versions are published).
    • When it can be used: Under the accrual method, a new employee may have to wait until the 120th calendar day after starting; front-loading employers have no wait.

    Source: Earned Sick Time Act (Michigan LEO), checked November 2026 · More: Michigan paid sick leave

  • ConfirmedCity or county sick leave rules

    MCL 123.1388 (Local Government Labor Regulatory Limitation Act)

    Source: MCL 123.1388, Providing employee paid or unpaid leave time; requirement by local governmental body prohibited (Michigan Legislature), checked November 2026 · More: Michigan paid sick leave

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    Private employers that regularly employ three or more employees at one time, part-time included.

    regularly employing 3 or more employees at one time.
    • Owners and officers: A sole proprietor is never an employee of the business. Partners, corporate officers and LLC members who are managers count as employees; an exclusion form is one way to comply.
    • Poster: The agency says the law doesn't require a workers' comp posting; it encourages the 'Employees - Know Your Rights' (WC-PUB-005) and 'Rights & Responsibilities' (WC-PUB-006) posters.

    Source: Workers' Disability Compensation Insurance Requirements (Michigan LEO), checked November 2026 · More: Workers' comp requirements by state

  • ConfirmedIf there's no coverage

    A fine of $1,000, 30 days to 6 months in jail, or both, with each uninsured day a separate offense; an uninsured employer can also be sued in civil court.

    Source: Workers' Disability Compensation Insurance Requirements (Michigan LEO), checked November 2026 · More: Workers' comp requirements by state

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

  • ConfirmedState copies of W-2s and 1099s

    Businesses must submit state copies of their income record forms, including 1099-NEC and 1099-MISC; the reminder doesn't tie this to Michigan withholding.

    • W-2s: January 31
    • 1099s: 1099-NEC January 31; 1099-MISC February 28 on paper or March 31 electronically
    • Annual reconciliation: Sales, Use and Withholding Taxes Annual Return (Form 5081), due February 28 (don't attach W-2s or 1099s).
    • Electronic filing: Businesses issuing 250 or more income record forms must use Michigan Treasury Online (MTO).

    Source: Michigan Treasury: Business Taxpayers Reminded About State Filing of W-2s and 1099s (January 22, 2025), checked November 2026 · More: Michigan 1099 filing requirements

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Friday, January 1, 2027
Minimum wage rises to $15.00 an hour
Monday, January 25, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Sunday, January 31, 2027
W-2s and 1099-NEC state copies
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Sunday, February 28, 2027
1099-MISC on paper (if not covered by CF/SF)
Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Sunday, February 28, 2027
Form 5081 annual return
Sunday, February 28, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
1099-MISC electronically (if not covered by CF/SF)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Sunday, April 25, 2027
Unemployment tax report and payment for the first quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, July 25, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Monday, October 25, 2027
Unemployment tax report and payment for the third quarter of 2027

Still to confirm

Michigan kit

Michigan Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the Michigan unemployment tax wage base for 2027?

Not confirmed in our data files. Check Michigan UIA: Taxable Wage Base (https://www.michigan.gov/leo/bureaus-agencies/uia/employers/frequently-asked-questions-for-employers/for-employers/taxable-wage-base). The latest published base is $9,000 per employee in 2026.

How soon must a Michigan employer report a new hire?

Within 20 days of the date of hire or rehire. Electronic reporters report twice a month, 12 to 16 days apart.

What is the Michigan minimum wage in 2027?

Rises to $15.00 an hour on Friday, January 1, 2027. Michigan LEO: effective January 1, 2027, the minimum wage rate is $15.00 per hour.

Does Michigan require paid sick leave?

Earned Sick Time Act (ESTA), as amended by HB 4002 (2025). Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour of earned sick time for every 30 hours worked.

When is a final paycheck due in Michigan?

If the employer ends the job: Immediately, as soon as the amount can with due diligence be determined. If the employee quits: As soon as the amount can with due diligence be determined.

Does Michigan require state W-2 or 1099 filing?

Businesses must submit state copies of their income record forms, including 1099-NEC and 1099-MISC; the reminder doesn't tie this to Michigan withholding. W-2s: January 31 1099s: 1099-NEC January 31; 1099-MISC February 28 on paper or March 31 electronically

Do Michigan employers need workers' comp?

Private employers that regularly employ three or more employees at one time, part-time included.

Related: Employer compliance by state · 2027 changes for employers

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