Michigan Nanny Tax Guide
2026
Last updated: February 10, 2026
Has State Income Tax
Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $13.73/hr | $13.73/hr (Jan 1, 2026) |
| Pay Frequency | Twice monthly | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 3 years |
State Income Tax
Required
Withholding Form: MI-W4
Unemployment Insurance
Registration Required:Required
Registration: Register online
Workers' Compensation
Required
Threshold: 35+ hrs/week for 13+ consecutive weeks
Paid Sick Leave
Required
Accrual Rate: 1hr/30hrs worked
Annual Cap: 40 hrs paid + 32 hrs unpaid
Yes -- 1hr/30hrs; 40 hrs paid + 32 hrs unpaid (eff Feb 21, 2025)
New Hire Reporting
Deadline: Within 20 days of hire
Report Online: File report
Required Forms
State Withholding Allowance Certificate
at-hire
Form MI-W4
Michigan state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
State Agencies
Sources
Disclaimer
This guide is for informational purposes only and does not constitute tax or legal advice. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.