Michigan · Payroll registration
Michigan payroll tax registration, done for you.
Michigan uses one registration for a lot of ground. Form 518 covers withholding, sales tax, use tax, corporate income tax, and unemployment insurance together. Filed on paper it needs two extra schedules for the unemployment side, and the quarterly deadlines afterwards land on the 25th rather than the month end.
Who you are dealing with
Michigan Department of Treasury
- Handles:
- Registration for Michigan taxes, covering withholding, sales, use, corporate income tax, and the unemployment account
- System:
- Michigan Treasury Online
- Form:
- Form 518, Registration for Michigan Taxes. On paper it must include Schedule A, the Liability Questionnaire, and Schedule B, the Successorship Questionnaire, for unemployment purposes
Michigan Unemployment Insurance Agency
- Handles:
- Unemployment insurance employer account
- System:
- MiWAM
- Form:
- The UIA Employer Account Number comes from registering with Treasury on Form 518 rather than from a separate application
State fee. $0 for the employer tax registrations. Our flat fee covers preparing and filing Form 518 and its schedules.
When you have to register
Unemployment taxes are due and payable beginning with the first calendar quarter in which you had payroll, so the account needs to exist before that quarter closes. Withholding registration applies to employers paying wages subject to federal income tax withholding.
What comes next
Not applicable to a registration. Note the asymmetry for later: one Form 518 opens everything, but closing takes Form 163 with Treasury and UIA Form 1772 with the Unemployment Insurance Agency separately. One form in, two forms out.
How long it takes
Michigan does not publish a turnaround we could confirm from the agency. The route matters more than the timing here, because Michigan Treasury Online is materially faster than posting the form and its schedules.
What we do
We work out exactly which accounts you need, prepare and submit each registration, and hand you the account numbers, rates, and deposit schedules your payroll system asks for. One flat price per account, and any state fee passed through at cost.
What makes Michigan harder than average
- The paper route needs two schedules nobody mentions. Filing Form 518 on paper for unemployment purposes requires Schedule A, the Liability Questionnaire, and Schedule B, the Successorship Questionnaire. A 518 arriving without them is incomplete for the UI side.
- Schedule B matters most when you bought the business. The Successorship Questionnaire is how Michigan decides whether you inherit a predecessor's experience rating. Answering it carelessly in an acquisition changes your rate rather than just your paperwork.
- Quarterly deadlines land on the 25th. Tax and wage reports are due 25 April, 25 July, 25 October, and 25 January, not at the end of the month like most states. A payroll calendar built on month ends will miss them.
- One form in, two forms out. Form 518 opens withholding, sales, use, and unemployment together. Closing takes Form 163 with Treasury and UIA 1772 with the Unemployment Insurance Agency. Do not assume the exit mirrors the entry.
Questions and answers
Does one Michigan form cover everything?
For registration, largely yes. Form 518 covers withholding, sales tax, use tax, corporate income tax, and unemployment insurance. Closing is not symmetrical: that takes Form 163 with Treasury and UIA Form 1772 with the Unemployment Insurance Agency.
What are Schedules A and B?
Schedule A is the Liability Questionnaire and Schedule B is the Successorship Questionnaire. Both must accompany a paper Form 518 for unemployment purposes. Schedule B is the one that decides whether you inherit a predecessor's experience rating.
When are Michigan quarterly reports due?
25 April, 25 July, 25 October, and 25 January. The 25th rather than the month end, which catches payroll calendars built on the more common pattern.
When does unemployment liability start?
Unemployment taxes are due and payable beginning with the first calendar quarter in which you had payroll, so the account should exist before that quarter ends.
What do you need from me to start?
The legal name and FEIN, entity type, Michigan locations, first payroll date, which tax types you need, and whether you acquired the business from an existing Michigan employer, because that drives Schedule B.
Agency details verified 2026-08-03