State Web Site:  www.michigan.gov
   
General Business Requirement:

Apply to the Dept. of Energy, Labor & Economic Growth for a Certificate of Authority to conduct business in Michigan.

Business Entity Registration Forms

 
Licensing/Registration:

None required.

Unemployment Insurance:

Michigan - Business Taxes Registration Booklet & Application (PDF Form)

Michigan - Business Taxes e-Registration (On-Line)

Michigan - Status Questionnaire for Employee Leasing Companies (ELC)
 
New Employer Rate (2009) = 2.7%
Wage Limit (2009) - $9,000
Employer/Reporting Unit for SUTA contributions:  PEO, if qualified per Status Questionnaire.
 
Agency Web Site:  Dept. of Energy, Labor & Economic Growth

 
State Taxes:

Michigan - Business Taxes Registration Booklet & Application (PDF Form)

Michigan - Business Taxes e-Registration (On-Line)

Agency Web Site:  Michigan Dept. of Treasury

Workers’ Compensation:

Rating Bureau – Compensation Advisory Organization of Michigan (CAOM)

State Specific Requirements for PEO

Workers’ compensation coverage can be provided by the PEO or client/co-employer.

Exclusive remedy benefits apply to both the PEO and client/co-employer, if coverage is in effect.

Agency Web Site:  Michigan Workers' Compensation Agency

Benefit Plans:

PEO and/or client can sponsor fully insured benefit plans.

A PEO sponsored self-funded benefit plan may be considered a MEWA, but is not specifically addressed by Michigan law or regulation.

Agency Web Site:  Michigan Office of Financial & Insurance Regulation