Michigan Halts 2-Tiered Unemployment Wage Base System for 2021

Feb. 5, 2021, 9:06 PM UTC

Michigan’s two-tiered unemployment-taxable wage base system is not in effect for 2021, a spokeswoman for the state Department of Labor and Economic Opportunity said Feb. 5.

Employers are to be assessed an unemployment tax on a wage base of $9,500 for 2021, the spokeswoman told Bloomberg Tax in an email.

In 2020, the standard unemployment-taxable wage base was $9,000 and a modified taxable wage base of $9,500 applied for delinquent employers. The two-tiered wage base system is generally is in effect for a year when the balance of the state unemployment trust fund is at least $2,500,000,000 on June 30 ...

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