BanditAI
File Michigan Payroll
Taxes Online in Minutes
Easily file Michigan payroll tax forms, including new hire reports, withholding tax payments, and unemployment insurance wage reports—all from one secure platform.
Form NHR
Deadline: Within 20 days of hire
Form 5080
Deadline: depends on assigned filing frequency
Form UIA 1028
Deadline: Apr 25, Jul 25, Oct 25, Jan 25
Michigan Payroll Filing Requirements for New Hire, Withholding, and Unemployment Insurance
Stay compliant with Michigan payroll tax filing requirements for new hire reporting, withholding tax, and unemployment insurance.
| Forms | Filing Requirements | Filing Methods | Due Date |
|---|---|---|---|
| New Hire Report |
All employers doing business in Michigan must report every newly hired and rehired employee to the Michigan New Hire Reporting Center. This requirement applies to employers in the private and public sectors, including nonprofit organizations and labor organizations. Employers must report:
If you are a multi-state employer, you may choose to report your new hires electronically to one designated state. To use this option, you must register with the Federal Office of Child Support Enforcement (OCSE) for multi-state reporting and keep your registration information up to date. |
|
Within 20 days of the employee's hire or rehire date. |
| Form 5080 – Sales, Use and Withholding Taxes Monthly/Quarterly Return |
Michigan Form 5080 is filed by businesses registered for Sales Tax, Use Tax, or Withholding Tax that are assigned a monthly or quarterly filing frequency by the Michigan Department of Treasury. Employers who withhold Michigan state income tax from employee wages must file Form 5080 to report and remit the taxes withheld. Businesses are required to file Form 5080 even if no tax is due for the reporting period. Businesses assigned an annual filing frequency generally file Form 5081 instead of Form 5080. |
|
The deadline to file Michigan Form 5080 depends on your assigned filing frequency.
|
| Form UIA 1028 – Employer's Quarterly Wage/Tax Report |
All liable employers under Section 13 of the Michigan Employment Security Act must file Form UIA 1028 each calendar quarter to report employee wages and unemployment insurance taxes. Employers are required to file Form UIA 1028 even if no wages were paid, no unemployment taxes are due, or the taxes due cannot be paid by the filing deadline. The form must be submitted for every calendar quarter until the employer's liability is officially terminated by the Michigan Unemployment Insurance Agency. |
|
The deadline to file Form UIA 1028 is the 25th day of the month following the close of the calendar quarter.
|
File Michigan Payroll Forms with Confidence
Simplify Michigan payroll tax filing with TaxBandits — securely file new hire reports, withholding tax forms, and
unemployment insurance returns online.
Information Required to File
Know what information you need to file Michigan payroll forms accurately.
What to Report in a New Hire?
- Employer's name
- Employer's address, email address, phone number, and fax number
- Employer's Federal Employer Identification Number (FEIN)
- Employee's name
- Employee's address
- Employee's Social Security Number (SSN)
- Date of hire (the first day of work or contract)
What to Report on Form 5080?
- Business name and
- Business Account Number (FEIN or TR Number)
- Gross sales, rentals, accommodations, and telecommunications services
- Total Michigan income tax withheld from employee wages
- Sales tax and use tax due
- Penalty, interest, and applicable credits or discounts
- Total tax due and payment amount
What to Report on Form UIA 1028?
- Employer name, UIA Employer Account Number, and FEIN
- Reporting quarter and monthly employee counts
- Employee names and Social Security Numbers (SSNs)
- Gross wages paid to each employee during the quarter
- Excess wages and taxable wages
- Unemployment tax rate and tax due
- Prior balance and payment amount
How to file Payroll Tax Forms with the State of Michigan?
Create a free TaxBandits account and follow these simple steps to e-file your Michigan forms efficiently.
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Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding tax return Form 5080, and unemployment insurance wage report Form UIA 1028.
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Step 2: Enter the Required Tax Details
Complete the selected form with the required information for your business, such as employee wages, withholding tax details, and unemployment insurance contribution information.
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Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
-
Step 1: Choose the Required Form
Select the type of form you want to file. This includes new hire reporting, withholding tax return Form 5080, and unemployment insurance wage report Form UIA 1028.
-
Step 2: Enter the Required Tax Details
Complete the selected form with the required information for your business, such as employee wages, withholding tax details, and unemployment insurance contribution information.
-
Step 3: Review and Transmit
Review your form and transmit it to the appropriate state agencies through TaxBandits for a secure and approved filing.
Start e-filing with Michigan today — TaxBandits makes it quick and easy!
Michigan Payroll Tax Filing — Simple, Transparent Pricing
Pay for more than filing—accuracy, right outcome, and peace of mind.
| No of Forms | First Form | Next 3 Forms | 5-25 Forms | 26-50 Forms | 51-100 Forms | 101-500 Forms | 501-1000 Forms |
|---|---|---|---|---|---|---|---|
| New Hire Reporting | $1 / Employee | ||||||
| Form 5080 – Sales, Use and Withholding Taxes Monthly/Quarterly Return | $5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
| Form UIA 1028 – Employer's Quarterly Wage/Tax Report | $5.95 | $5.25 | $4.75 | $4.25 | $3.75 | $3.25 | $3.00 |
For high-volume filing, call us at (704) 684-4758 for customized pricing.
Penalties and Corrections for New Hire, Withholding, and Unemployment Insurance
Know the penalties and how to correct errors before they impact compliance.
| Form | Penalties | Corrections |
|---|---|---|
| New Hire Report | Michigan law may impose a civil penalty of up to $25 for each late, incomplete, or non-filed new hire report. If an employer conspires with an employee to avoid reporting or submits false information, the penalty may increase to up to $500 per unreported employee. | Contact the Michigan New Hire Operations Center: To correct an employee's information after submitting a Michigan New Hire Report, contact the Michigan New Hire Operations Center directly at (800) 524-9846. |
| Form 5080 |
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To correct a previously filed Form 5080, file Form 5092 through Michigan Treasury Online (MTO) or by mail. Report the corrected information, include the appropriate amendment reason code, and submit the amended return for the applicable filing period. If additional tax is due, include any applicable penalty and interest. |
| Form UIA 1028 |
Penalty for Late Filing or Late Payment
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To correct a previously filed Form UIA 1028, file an amended quarterly report by selecting the "Amended Report" checkbox and indicating the reason for the amendment. Enter the employee and wage information exactly as it was originally reported, including employees whose information has not changed. The amended report replaces the original report for that quarter. |
Beyond State Payroll Filing: Simplifying All Your Tax Needs
At TaxBandits, we simplify more than just state payroll filings. From Form 941 to 1099, W-2, and beyond, we make tax filing easier for businesses of all sizes. Our platform streamlines federal and state compliance, saving you time and reducing errors, so you can focus on growing your business.
Frequently Asked Questions
All employers doing business in Michigan must report every newly hired and rehired employee to the Michigan New Hire Reporting Center. This requirement applies to private employers, government agencies, nonprofit organizations, and labor organizations.
A rehired employee is anyone returning to work after a separation of 60 consecutive days or more Employers must submit the report within 20 day of the employee's hire or rehire date.
To complete a Michigan new hire reporting form , you must provide:
Employer Information
- Business name
- Business addres
- Federal Employer Identification Number (FEIN)
- Contact information
Employee Information
- Employee name
- Employee address
- Social Security Number (SSN)
- Date of hire (first day of work for pay)
Providing complete and accurate information helps ensure the report is accepted and processed
without delays.
Yes. Michigan encourages employers to submit new hire reports electronically through the Michigan New Hire Reporting website. Employers can also submit reports by fax or mail.
If you are a multi-state employer, you may choose to report all new hires electronically to one designated state after registering with the Federal Office of Child Support Enforcement (OCSE) for multi-state reporting.
Yes. If you are a multi-state employer, you may choose to report all your new hires electronically to one designated state instead of reporting separately to each state where you have employees.
Businesses registered for Michigan Sales Tax, Use Tax, or Withholding Tax that have been assigned a monthly or quarterly filing frequency by the Michigan Department of Treasury must file Form 5080.
Employers who withhold Michigan income tax from employee wages are required to file the form, even if no tax is due for the reporting period. Businesses assigned an annual filing frequency generally file Form 5081 instead.
When filing Michigan Form 5080, you must report:
- Michigan Treasury Account Number (TR Number) or Federal Employer Identification Number (FEIN)
- Filing period
- Gross sales and taxable transactions (if applicable)
- Michigan income tax withheld from employee wages
- Sales tax and use tax due
- Applicable penalties and interest (if any)
- Total tax due and payment amount for the reporting period
The Michigan Department of Treasury assigns your filing frequency based on your withholding tax liability.
- Monthly Filers: Due by the 20th of the following month.
- Quarterly Filers: Due by the 20th of the month following the end of the quarter.
- Annual Filers: File Form 5081 by February 28 of the following year instead of Form 5080.
- Accelerated Filers: Remit payments according to the Treasury's Electronic Funds Transfer (EFT) schedule.
Yes. To correct a previously filed Michigan Form 5080, you must file Form 5092 (Sales, Use and Withholding Taxes Amended Monthly/Quarterly Return). The amended return can be submitted through Michigan Treasury Online (MTO) or by mail. Form 5092 replaces the previously reported information for the selected filing period.
All employers liable under the Michigan Employment Security Act must file Form UIA 1028 (Employer's Quarterly Wage/Tax Report) each calendar quarter. The report is required even if you had no payroll during the quarter, owe no unemployment taxes, or are unable to pay the amount due.
Quarterly filing continues until your employer liability is officially terminated by the Michigan Unemployment Insurance Agency.
For 2026, the Michigan unemployment insurance taxable wage base is:
- $9,000 per employee for standard (non-delinquent) employers.
- $9,500 per employee for delinquent employers with missing quarterly reports or an outstanding balance exceeding $25.
Employers pay unemployment taxes only on the applicable taxable wage base. Any wages exceeding $9,000 (or $9,500, if applicable) are treated as excess wages and are not subject to unemployment insurance tax for the remainder of the calendar year.
Michigan unemployment insurance contribution rates vary by employer and are determined annually by the Michigan Unemployment Insurance Agency. The assigned rate is based on factors such as your experience rating, taxable payroll, unemployment benefit charges, and the applicable provisions of the Michigan Employment Security Act.
Your assigned contribution rate is provided in your annual Tax Rate Notice and is used to calculate the unemployment tax due on Form UIA 1028.
When filing Form UIA 1028, you must report:
- UIA Employer Account Number
- Federal Employer Identification Number (FEIN)
- Reporting quarter
- Monthly employee counts
- Employee names and Social Security Numbers (SSNs)
- Gross wages paid during the quarter
- Excess wages and taxable wages
- Unemployment tax due
- Prior balance (if applicable)
- Payment amount
- Assigned unemployment tax rate (for contributing employers)
The deadline to file Form UIA 1028 is the 25th day of the month following the close of the calendar
| Quarter | Due Date |
|---|---|
| Q1 (Jan-Mar) | April 25 |
| Q2 (Apr-Jun) | July 25 |
| Q3 (Jul-Sep) | October 25 |
| Q4 (Oct-Dec) | January 25 |
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