{"id":11431,"date":"2025-07-30T01:47:00","date_gmt":"2025-07-30T06:47:00","guid":{"rendered":"https:\/\/www.brightmine.com\/us\/?post_type=resources&#038;p=11431"},"modified":"2026-01-26T05:19:34","modified_gmt":"2026-01-26T10:19:34","slug":"unemployment-insurance-tax-futa-suta-michigan","status":"publish","type":"resources","link":"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-benefits-compliance\/unemployment-insurance\/unemployment-insurance-tax-futa-suta-michigan\/","title":{"rendered":"Michigan unemployment insurance tax (FUTA\/SUTA): HR compliance guide"},"content":{"rendered":"\n<div class=\"wp-block-group alignwide has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-b5fc8583 wp-block-group-is-layout-constrained\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7fc3d43a wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:70%\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8e1436f2 wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<p class=\"\">by <strong>Vicki M. Lambert, <\/strong>The Payroll Advisor<\/p>\n<\/div>\n\n\n\n<p class=\"\">HR and payroll teams in Michigan must navigate detailed unemployment insurance tax rules, making accurate compliance essential for managing risk and avoiding costly penalties. <\/p>\n\n\n\n<p class=\"\">Our guide provides HR and payroll professionals with comprehensive compliance support on Michigan\u2019s state unemployment insurance (SUI) requirements, including the test for employee SUI tax coverage and what counts as SUI taxable wages. <\/p>\n\n\n\n<p class=\"\">It also breaks down key FUTA\/SUTA topics\u2014such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting, and recordkeeping obligations\u2014helping HR teams confidently manage Michigan unemployment tax responsibilities with clarity and precision<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">In this guide, learn about:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Common Law Test<\/li>\n\n\n\n<li class=\"\">SUI Taxable Wages and Wage Base<\/li>\n\n\n\n<li class=\"\">Contribution Rates and Experience Rating<\/li>\n\n\n\n<li class=\"\">SUTA Dumping<\/li>\n\n\n\n<li class=\"\">Voluntary Contributions<\/li>\n\n\n\n<li class=\"\">Joint or Combined Accounts<\/li>\n\n\n\n<li class=\"\">Quarterly Reporting Requirements\n<ul class=\"wp-block-list\">\n<li class=\"\">Wage Detail and Tax Reports and Payments<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"\">Benefit Overpayments<\/li>\n\n\n\n<li class=\"\">Multiple Worksite Reporting<\/li>\n\n\n\n<li class=\"\">Recordkeeping Requirements<\/li>\n\n\n\n<li class=\"\">Future Developments<\/li>\n<\/ul>\n\n\n\n<p class=\"\">Federal law and guidance on this subject should be reviewed together with this section.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Want to see more?<\/h3>\n\n\n\n<p class=\"\">For full access to <strong>Unemployment Insurance Tax (FUTA\/SUTA): Michigan<\/strong>, sign up to a HR and Compliance Center subscription today.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/hrcenter.us.brightmine.com\/freetrial-login\/?loggedInUrl=%2Ffreetrial%2Fnew-user%2F&amp;registrationUrl=%2Ffreetrial%2Fnew-user%2F&amp;intcmp=hrcc-migrated-resource|hrcenterus-freetrial|start-a-7-day-free-trial\" style=\"border-radius:25px\">Start a 7-day free trial<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column lnrs-hide-block-on-mobile is-layout-flow wp-block-column-is-layout-flow\" style=\"border-left-color:var(--wp--preset--color--secondary-gray);border-left-width:2px;padding-left:10px;flex-basis:30%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained wp-container-2 is-position-sticky\">\n<p style=\"font-style:normal;font-weight:500\" class=\"\">Jurisdiction: Michigan<\/p>\n\n\n\n<div class=\"wp-block-group has-bleach-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-a36fa716 wp-block-group-is-layout-constrained\" style=\"border-radius:14px;padding-top:10px;padding-right:15px;padding-bottom:15px;padding-left:15px\">\n<h3 class=\"wp-block-heading\">Get ahead of HR compliance<\/h3>\n\n\n\n<p class=\"\">Navigating today\u2019s complex HR compliance landscape is challenging.<\/p>\n\n\n\n<p class=\"\">Get ahead with Brightmine. Access HR resources and automation tools managed by seasoned human HR experts.<\/p>\n\n\n\n<p style=\"font-size:14px\" class=\"\"><a href=\"\/us\/products\/hr-compliance-center\/#lexisnexis\">Proudly partnered with LexisNexis<sup>\u00ae<\/sup><\/a><\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-ecba6b92 wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0\">\n<figure class=\"wp-block-image alignleft size-large is-resized\" style=\"margin-top:10px;margin-bottom:10px\"><img loading=\"lazy\" decoding=\"async\" width=\"166\" height=\"44\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2025\/07\/16090337\/LexisNexis-logo.svg\" alt=\"\" class=\"wp-image-9646\" style=\"width:auto;height:35px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"\/us\/quote\/?intcmp=cta|blog|quote|request-a-quote\" style=\"border-radius:25px\">Request a quote<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group lnrs-hide-block-on-mobile has-global-padding is-layout-constrained wp-container-core-group-is-layout-ad1af2a0 wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<hr class=\"wp-block-separator has-text-color has-secondary-gray-color has-alpha-channel-opacity has-secondary-gray-background-color has-background\" style=\"margin-top:10px;margin-bottom:10px\"\/>\n\n\n\n<p class=\"\">Read more articles:<\/p>\n\n\n\n<div class=\"wp-block-query is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-ea1fff98 wp-block-post-template-is-layout-flow\"><li class=\"wp-block-post post-7203 resources type-resources status-publish has-post-thumbnail hentry category-charts tag-50-state-chart topic-employee-leaves topic-state-compliance\">\n<h2 style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.274), 16px);line-height:1.3;text-decoration:underline; 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Learn how FUTA and SUTA work and what employers need to know to &#8230;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t<div class=\"lnrs-resource-hub-widget__resource\" style=\"background-color: #E9E7E4\">\n\t\t\t\t\t<a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-benefits-compliance\/unemployment-insurance\/unemployment-insurance-tax-futa-suta-tennessee\/\"><div class=\"lnrs-resource-hub-widget__resource_image\" style=\"background-image: url(https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2026\/01\/14113712\/Brightmine-office-staff-on-training-1200x627-1.webp);\"><\/div><\/a>\n\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__inner_content\">\n\t\t\t\t\t\t<div class=\"content-top\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"lnrs-resource-hub-widget__categories\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"lnrs-resource-hub-widget__category\">HR law guides<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"title\" style=\"color: #00728B\"><a href=\"https:\/\/www.brightmine.com\/us\/resources\/hr-compliance\/employee-benefits-compliance\/unemployment-insurance\/unemployment-insurance-tax-futa-suta-tennessee\/\">Tennessee unemployment insurance tax (FUTA\/SUTA): HR compliance guide<\/a><\/h3>\n\t\t\t\t\t\t<p style=\"color: #000000\">Understand Tennessee FUTA and SUTA taxes. A clear guide to unemployment insurance contributions, payroll considerations, and employer responsibilities.<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<\/section><\/div>\n\n\n\n<div class=\"wp-block-group has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-fcdab8bb wp-block-group-is-layout-constrained\" style=\"border-radius:25px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<h3 class=\"wp-block-heading has-large-font-size\">About the author<\/h3>\n\n\n\n<div class=\"wp-block-columns has-primary-gray-color has-text-color has-link-color wp-elements-487c215f3194818361b06b7ff96e94f8 is-layout-flex wp-container-core-columns-is-layout-7fc3d43a wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px;flex-basis:100px\">\n<figure class=\"wp-block-image size-full is-resized has-custom-border is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/cdn.brightmine.com\/wp-content\/uploads\/sites\/3\/2024\/03\/12085517\/Brightmine_Favicon_128px.png\" alt=\"\" class=\"wp-image-681\" style=\"border-radius:25px;object-fit:cover;width:100px;height:100px\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-right:10px;padding-left:10px\">\n<p class=\"\"><strong>Vicki M. Lambert,<\/strong> The Payroll Advisor<\/p>\n\n\n\n<p class=\"\">Vicki M. Lambert, CPP has over 30 years of hands-on experience in all facets of payroll functions and over 20 years as a trainer and author. She has conducted open market training seminars and lectured extensively on payroll administration and compliance issues for clients such as ADP, CCH Incorporated, Ceridian Employer Services, and The Employer Group.<\/p>\n\n\n\n<p class=\"\">She conceived, coordinated and wrote the manuals for the Payroll Practice and Management certificate program offered through the Extended Education Offices of Chapman University, California State University Long Beach; National University; and California State University, Northridge.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-primary-white-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-bbb7e64f wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30)\">\n<h2 class=\"wp-block-heading has-text-align-center has-large-font-size\">Want to learn more?<\/h2>\n\n\n\n<p class=\"has-text-align-center has-medium-font-size\">Sign up for a FREE 7 day trial and access subscriber-only articles and tools.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-primary-white-color has-secondary-blue-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/hrcenter.us.brightmine.com\/freetrial-login\/?loggedInUrl=%2Ffreetrial%2Fnew-user%2F&amp;registrationUrl=%2Ffreetrial%2Fnew-user%2F&amp;intcmp=hrcc-resources|cta-2-col|light|banner|hrcenterus-freetrial|register-now\" style=\"border-radius:26px\" target=\"_blank\" rel=\"noreferrer noopener\">Register now<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Improve payroll accuracy using Michigan FUTA\/SUTA guidance outlining SUI taxable wages, contribution rates, benefit overpayments, and multiple worksite reporting.<\/p>\n","protected":false},"author":11,"featured_media":11434,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-new-resources","categories":[118],"tags":[],"topic":[76,77,91],"class_list":["post-11431","resources","type-resources","status-publish","has-post-thumbnail","hentry","category-hr-law-guides","topic-employee-taxes","topic-state-compliance","topic-unemployment-insurance"],"_lnrs_read_more":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Michigan unemployment insurance tax (FUTA\/SUTA) | HR compliance guide<\/title>\n<meta name=\"description\" content=\"Support confident HR decision\u2011making with a Michigan FUTA\/SUTA resource explaining taxable wage base rules, contribution rates, reporting requirements, and SUI tax 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