Michigan State Law

Michigan businesses must register with the Department of Licensing and Regulatory Affairs before conducting business. Sole proprietors using a trade name must file an Assumed Name Certificate with the county…

Source: MI Department of Licensing and Regulatory Affairs

Michigan employers who pay $1,000 or more in wages in any calendar quarter must register with the Unemployment Insurance Agency. New employers pay a standard 2.7% UI tax rate on…

Source: MI Unemployment Insurance Agency

Michigan employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: MI Office of Child Support

Michigan requires residential builders and maintenance and alteration contractors to be licensed by the Bureau of Professional Licensing. Electrical, plumbing, and mechanical contractors hold separate state licenses. Licensing requires passing…

Source: MI Bureau of Professional Licensing

The Michigan Economic Development Corporation (MEDC) administers small business grant and loan programs through regional partners and CDFIs. Programs target underserved entrepreneurs and businesses in distressed communities. Program availability and…

Source: MI Economic Development Corporation

The MEDC Business Development Program provides performance-based grants and loans to Michigan businesses creating or retaining jobs. Awards are based on job creation commitments, capital investment, and the economic impact…

Source: MI Economic Development Corporation

Home-based businesses in Michigan are regulated by local city and township zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: MI Economic Development Corporation

Michigan LLCs are formed by filing Articles of Organization with the Department of Licensing and Regulatory Affairs (LARA) and paying a $50 fee. All LLCs must designate a registered agent…

Source: MI Department of Licensing and Regulatory Affairs

Michigan corporations are formed by filing Articles of Incorporation with LARA and paying a minimum $50 fee based on authorized shares. Corporations must designate a registered agent in Michigan and…

Source: MI Department of Licensing and Regulatory Affairs

Michigan LLCs must file an Annual Statement with LARA by February 15 each year. The filing fee is $25. Corporations file an Annual Report. Failure to file results in automatic…

Source: MI Department of Licensing and Regulatory Affairs

Michigan imposes a flat 6% Corporate Income Tax on C corporations doing business in the state. C corporations file Form 4891 with the Department of Treasury. Multi-state corporations apportion income…

Source: MI Department of Treasury

Michigan imposes a flat 6% sales and use tax on retail sales of tangible personal property statewide, with no local sales taxes. Groceries and prescription drugs are exempt. Businesses making…

Source: MI Department of Treasury

Michigan minimum wage is $10.56 per hour as of January 1, 2025, with scheduled increases continuing through 2028. Tipped employees must receive at least $4.01 per hour with tips bringing…

Source: MI Department of Labor and Economic Opportunity

Michigan employers with three or more employees, or any employer in the construction industry with one or more employees, must carry workers compensation insurance. Coverage may be obtained through a…

Source: MI Workers Compensation Agency

Michigan Paid Medical Leave Act requires employers with 50 or more employees to provide up to 40 hours of paid medical leave per year. Leave may be used for personal…

Source: MI Department of Labor and Economic Opportunity

Michigan professional licensing is administered by LARA through the Bureau of Professional Licensing, which oversees more than 150 license types including contractors, engineers, architects, real estate agents, and healthcare providers.…

Source: MI Bureau of Professional Licensing