1 MI – Michigan
On IPUTR, there is a list of applicable Taxes to be calculated for State of Michigan
26-000-0000-SIT-000 Michigan State Tax 26-000-0000-ER_SUTA-000 Michigan State Unemployment Tax
If UPUTR is run with list of IDTX Jurisdictions, then the following entry may exist: 26-000-1619197-CITY-000 Big Rapids City Tax 26-000-619906-CITY-000 Albion City Tax 26-000-1617959-CITY-000 Detroit City Tax
etc
25.1 MI – IPRLU Set Up
- The Miscellaneous Tax Parameters must be set up for the following Miscellaneous Identifiers
TOTALALLOWANCES - Optional, enter the total number of allowances.
PREDOMINANT_CITY - Optional, this is only used for Multiple Tax Jurisdictions
Note:
Resident taxes are computed on ALL state wages, not just the wages earned in the resident city. In addition, if wages are earned in multiple Michigan cities (each having a withholding tax), only the “predominant” city is taxed for nonresident purposes. To indicate the “predominant” city, the user needs to set the “PREDOMINANT_CITY” state miscellaneous parameter for Michigan to the GNIS feature ID of the nonresident city.
e.g. set IPRLU PREDOMINANT_CITY to 1619197 for Big Rapids
In most cases, PREDOMINANT_CITY should not be entered. When this is entered, the Non-Resident Tax will be calculated at Non-Resident rate.
25.2 MI – ER SUTA
User may bypass ER SUTA on IPUTR with ‘Do not Calculate’ or IPRLU ‘SUI ER Method’ = ‘Do not Calculate’. There are 2 options to set up ER SUTA and EE SUI by State:
(1) IPUTR - enter the SUTA ER Rate that is given by the Government on the Overridden Rate field - this rate is applicable for the entire company for State of Michigan
(2) IDGV - if there is a specific rate given by the government for different State Registration #, - then enter on IDGV by ‘Reg Type’, this overrides the IPUTR Rate
25.3 MI – City Taxes
If UPUTR is run with list of IDTX Jurisdictions, the following entries will exist with the default City Tax Rates.
26-000-1619197-CITY-000 Big Rapids City Tax 26-000-619906-CITY-000 Albion City Tax 26-000-620755-CITY-000 Battle Creek City Tax 26-000-1617959-CITY-000 Detroit City Tax etc
- City Taxes are calculated by GNIS Code, please set up Pay Components for City Tax PC Usages
25.4 MI – Trial Calc Example
Work GEO: MI 26-107-1619197 Big Rapids
IPRLU PREDOMINANT_CITY = 0 TOTALALLOWANCES = 0
PC 8046 Res SIT Earn = 2183.31 PC 8056 Res SSP Earn = 908.25 PC 6042 Res SIT = 94.97 PC 6052 Res SIT Sup = 39.51
PC 6703 SUI ER Contr = 3403.85 x IPUTR 26-000-0000-ER_SUTA-000 Overridden Rate 0.103 = 350.60 PC 6951 Res CITY Tax = 2183.31 x IPUTR 26-000-1619197-CITY-000 Rate 0.01 = 21.83 PC 6953 Res CITY Sup Tax = 908.25 x IPUTR 26-000-1619197-CITY-000 Rate 0.01 = 9.08
