Michigan (MI) – 2019


Minimum WageMichiganFederal
Minimum Wage$9.45$7.25
Minimum Cash Wage (Tipped Employee)$3.59$2.13
Maximum Tip Credit$5.86$5.12
Youth Minimum Wage$8.03$4.25
State Income TaxMichiganFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate4.25%
Unemployment InsuranceMichiganFederal
Maximum 2019 Taxable Earnings (Unchanged from 2018)$9,000 Standard Wage Base
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Plus bond obligation assessment, 0.72-2.42%)0.06 – 10.3%
Standard 2019 New Employer Rate (Plus 1.17% bond obligation assessment)2.70%
Voluntary Contribution PermittedYes

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

Michigan State Resources

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