Michigan (MI) – 2022


Minimum WageMichiganFederal
Minimum Wage$9.87$7.25
Minimum Cash Wage (Tipped Employee)$3.75
Maximum Tip Credit$6.12
Youth Minimum Wage$8.39
State Income TaxMichiganFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate4.25%
Unemployment InsuranceMichiganFederal
Maximum 2022 Taxable Earnings (Unchanged from 2021)$9,500 Standard Wage Base
Employee 2022 DeductionNone
Employer 2022 Tax Rates (Plus 1.16% obligation assessment rate)0.06 – 10.30%
Standard 2022 New Employer Rate (Plus 1.16% obligation assessment rate)2.70%
Voluntary Contribution PermittedYes

Federal (FED) – 2022

Minimum WageFederal
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)2.35%
Maximum Taxable EarningsNo Limit
Maximum Taxable Earnings (Increased from $142,800 in 2021)$147,000
Employee / Employer Tax Rate (Unchanged from 2019)6.20%
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2021)$1,000
Pension PlansFederal
Catch-up Contribution Limit – 401(k) & 403(b) plans (age 50 or older) (Increase from 6,000 in 2019)$6,500
Contribution Limit – 401(k) & 403(b) plans (Increased from $19,500 in 2021)$20,500

Michigan State Resources

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