# Michigan — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Michigan, new employer ui tax rate is 2.7%, verified against its source on 2026-08-18.

- **State:** Michigan _(our reading, not quoted from the source)_
- **New employer UI tax rate:** 2.7% _(verified: appears in the quote below)_

## What the source says

> For the first year of liability = 2.7% For the second year of liability = 2.7%

## Source

- https://www.michigan.gov/leo/bureaus-agencies/uia/assets/unemployment-tax-rate

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).