Coverage: Any business that during the calendar year (1) has at least one employee in each of 20 different weeks, (2) pays at least $1,000 in compensation for employment, or (3) is subject to the FUTA tax.
Rates: 0.1% — 8.1%; 2.7% (first two years of business)
Taxable Wage Limit: $9,500
Employee Withholding: None
Michigan Unemployment Agency
3024 W. Grand Blvd.
Detroit, Michigan 48202
Telephone: 800-638-3994 (in Michigan), 313-456-2301 (out of state)